REPORTING FINANCIAL INFORMATION ACCORDING TO 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 |
2 | F 02.00 | Statement of profit or loss |
3 | F 03.00 | Statement of comprehensive income |
Breakdown of financial assets by instrument and by counterparty sector | ||
4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 | F 04.05 | Subordinated financial assets |
4.6 | F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
4.7 | F 04.07 | 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 | F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
4.9 | F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
4.10 | F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
5.1 | F 05.01 | Loans and advances other than held for trading, trading or held for sale assets by product |
6.1 | F 06.01 | Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
Financial assets subject to impairment that are past due | ||
7.1 | F 07.01 | Financial assets subject to impairment that are past due |
7.2 | F 07.02 | Financial assets subject to impairment that are past due under national GAAP |
Breakdown of financial liabilities | ||
8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector |
8.2 | F 08.02 | Subordinated financial liabilities |
Loan commitments, financial guarantees and other commitments | ||
9.1 | F 09.01 | Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
9.1.1 | F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received |
10 | F 10.00 | Derivatives - Trading and economic hedges |
Hedge accounting | ||
11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
11.2 | F 11.02 | Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
11.3.1 | F 11.03.1 | Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio |
11.4 | F 11.04 | Hedged items in fair value hedges |
Movements in allowances and provisions for credit losses | ||
12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
12.1 | F 12.01 | Movements in allowances and provisions for credit losses |
12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) |
Collateral and guarantees received | ||
13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
13.2.1 | F 13.02.1 | Collateral obtained by taking possession during the period [held at the reference date] |
13.3.1 | F 13.03.1 | Collateral obtained by taking possession accumulated |
14 | F 14.00 | Fair value hierarchy: financial instruments at fair value |
15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets |
Breakdown of selected statement of profit or loss items | ||
16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector |
16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument |
16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument |
16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
16.6 | F 16.06 | Gains or losses from hedge accounting |
16.7 | F 16.07 | Impairment on non-financial assets |
16.8 | F 16.08 | Other administrative expenses |
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | ||
17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
Information on performing and non-performing exposures | ||
18 | F 18.00 | Information on performing and non-performing exposures |
18.1 | F 18.01 | Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
18.2 | F 18.02 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 | F 19.00 | Forborne exposures |
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||
Geographical breakdown | ||
20.1 | F 20.01 | Geographical breakdown of assets by location of the activities |
20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities |
20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities |
20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty |
20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes |
21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease |
Asset management, custody and other service functions | ||
22.1 | F 22.01 | Fee and commission income and expenses by activity |
22.2 | F 22.02 | Assets involved in the services provided |
Loans and advances: additional information | ||
23.1 | F 23.01 | Loans and advances: Number of instruments |
23.2 | F 23.02 | Loans and advances: Additional information on gross carrying amounts |
23.3 | F 23.03 | Loans and advances collateralised by immovable property: Breakdown by LTV ratios |
23.4 | F 23.04 | Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk |
23.5 | F 23.05 | Loans and advances: Collateral received and financial guarantees received |
23.6 | F 23.06 | Loans and advances: Accumulated partial write-offs |
Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year | ||
24.1 | F 24.01 | Loans and advances: Inflows and outflows of non-performing exposures |
24.2 | F 24.02 | Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures |
24.3 | F 24.03 | Loans and advances: Inflow of write-offs of non-performing exposures |
Collateral obtained by taking possession and execution processes | ||
25.1 | F 25.01 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows |
25.2 | F 25.02 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained |
25.3 | F 25.03 | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) |
26 | F 26.00 | Forbearance management and quality of forbearance |
PART 3 [SEMI-ANNUAL] | ||
Off-balance sheet activities: interests in unconsolidated structured entities | ||
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 | |||||
0010 | |||||
0010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | ||
0020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | ||
0030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | ||
0040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | 5 | |
0050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 9.Appendix A | ||
0060 | Derivatives | CRR Annex II | IFRS 9.Appendix A | 10 | |
0070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | 4 | |
0080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | 4 | |
0090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | 4 | |
0091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||
0092 | Derivatives | CRR Annex II; Annex V.Part 1.17, 27 | 10 | ||
0093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
0094 | Debt securities | Annex V.Part 1.31 | 4 | ||
0095 | Loans and advances | Annex V.Part 1.32 | 4 | ||
0096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | 4 | ||
0097 | Equity instruments | IAS 32.11 | 4 | ||
0098 | Debt securities | Annex V.Part 1.31 | 4 | ||
0099 | Loans and advances | Annex V.Part 1.32 | 4 | ||
0100 | 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 | |
0110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
0120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | 4 | |
0130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | 4 | |
0141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | 4 | ||
0142 | Equity instruments | IAS 32.11 | 4 | ||
0143 | Debt securities | Annex V.Part 1.31 | 4 | ||
0144 | Loans and advances | Annex V.Part 1.32 | 4 | ||
0171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | 4 | ||
0172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
0173 | Debt securities | Annex V.Part 1.31 | 4 | ||
0174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | 4 | ||
0175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | 4 | ||
0176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
0177 | Debt securities | Annex V.Part 1.31 | 4 | ||
0178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | 4 | ||
0181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | 4 | ||
0182 | Debt securities | Annex V.Part 1.31 | 4 | ||
0183 | Loans and advances | Annex V.Part 1.32 | 4 | ||
0231 | 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 | ||
0390 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
0232 | Debt securities | Annex V.Part 1.31 | 4 | ||
0233 | Loans and advances | Annex V.Part 1.32 | 4 | ||
0234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | 4 | ||
0235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
0236 | Debt securities | Annex V.Part 1.31 | 4 | ||
0237 | Loans and advances | Annex V.Part 1.32 | 4 | ||
0240 | 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 | |
0250 | 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 | ||
0260 | 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 | |
0270 | Tangible assets | BAD art 4.Assets(10) | |||
0280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a); IFRS 16.47(a) | 21, 42 | ||
0290 | Investment property | IAS 40.5; IAS 1.54(b); IFRS 16.48 | 21, 42 | ||
0300 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | ||
0310 | Goodwill | BAD art 4.Assets(9); CRR art 4(1)(113) | IFRS 3.B67(d); CRR art 4(1)(113) | ||
0320 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8,118; IFRS 16.47 (a) | 21, 42 | |
0330 | Tax assets | IAS 1.54(n-o) | |||
0340 | Current tax assets | IAS 1.54(n); IAS 12.5 | |||
0350 | 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) | ||
0360 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | ||
0370 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |||
0375 | (-) Haircuts for trading assets at fair value | Annex V Part 1.29 | |||
0380 | 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 | |||||
0010 | |||||
0010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 | ||
0020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 | ||
0030 | Short positions | IFRS 9.BA7(b) | 8 | ||
0040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
0050 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
0060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
0061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | 8 | ||
0062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | 10 | ||
0063 | Short positions | 8 | |||
0064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
0065 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
0066 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
0070 | 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 | |
0080 | 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 | |
0090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | 8 | |
0100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | 8 | |
0110 | 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 | |
0120 | 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 | |
0130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | 8 | |
0140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | 8 | |
0141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | 8 | ||
0142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
0143 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
0144 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
0150 | 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 | |
0160 | 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 | ||
0170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | 43 | |
0175 | Funds for general banking risks [if presented within liabilities] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 | |||
0180 | 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 | |
0190 | Other long term employee benefits | Annex V.Part 2.10 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 43 | |
0200 | Restructuring | IAS 37.71 | 43 | ||
0210 | Pending legal issues and tax litigation | IAS 37.14, Appendix C. Examples 6 and 10 | 43 | ||
0220 | 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 | |
0230 | Other provisions | BAD Article 4 Liabilities (6)(c), Off balance sheet items | IAS 37.14 | 43 | |
0240 | Tax liabilities | IAS 1.54(n-o) | |||
0250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |||
0260 | 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) | ||
0270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
0280 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
0290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
0295 | Haircuts for trading liabilities at fair value | Annex V Part 1.29 | |||
0300 | 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 | ||
0010 | |||||
0010 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | 46 | |
0020 | Paid up capital | BAD art 4.Liabilities(9) | IAS 1.78(e) | ||
0030 | Unpaid capital which has been called up | BAD art 4.Liabilities(9); Annex V.Part 2.17 | Annex V.Part 2.14 | ||
0040 | Share premium | BAD art 4.Liabilities(10); CRR art 4(1)(124) | IAS 1.78(e); CRR art 4(1)(124) | 46 | |
0050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | Annex V.Part 2.18-19 | 46 | |
0060 | 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 | ||
0070 | Other equity instruments issued | Annex V.Part 2.19 | Annex V.Part 2.19 | ||
0080 | Other equity | Annex V.Part 2.20 | IFRS 2.10; Annex V.Part 2.20 | ||
0090 | Accumulated other comprehensive income | CRR art 4(1)(100) | CRR art 4(1)(100) | 46 | |
0095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | |||
0100 | Tangible assets | IAS 16.39-41 | |||
0110 | Intangible assets | IAS 38.85-87 | |||
0120 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |||
0122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |||
0124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |||
0320 | 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 | |||
0330 | 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 | |||
0340 | 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 | |||
0350 | 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 | |||
0360 | 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 | |||
0128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) (ii) | |||
0130 | 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 | ||
0140 | Foreign currency translation | BAD art 39(6) | IAS 21.52(b); IAS 21.32, 38-49 | ||
0150 | 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 | ||
0155 | 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 | |||
0165 | 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 | |||
0170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |||
0180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |||
0190 | Retained earnings | BAD art 4.Liabilities(13); CRR art 4(1)(123) | CRR art 4(1)(123) | ||
0200 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.30, D5-D8; Annex V.Part 2.28 | ||
0201 | Tangible assets | Accounting Directive art 7(1) | |||
0202 | Equity instruments | Accounting Directive art 7(1) | |||
0203 | Debt securities | Accounting Directive art 7(1) | |||
0204 | Other | Accounting Directive art 7(1) | |||
0205 | Fair value reserves | Accounting Directive art 8(1)(a) | |||
0206 | Hedge of net investments in foreign operations | Accounting Directive art 8(1)(a), (8)(b) | |||
0207 | Hedging derivatives.Cash flow hedges | Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) | |||
0208 | Hedging derivatives. Other hedges | Accounting Directive art 8(1)(a), (8)(a) | |||
0209 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), 8(2) | |||
0210 | Other reserves | BAD art 4 Liabilities(11)-(13) | IAS 1.54; IAS 1.78(e) | ||
0215 | Funds for general banking risks [if presented within equity] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 | |||
0220 | 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 | ||
0230 | Other | Annex V.Part 2.29 | Annex V.Part 2.29 | ||
0235 | First consolidation differences | Accounting Directive art 24(3)(c) | |||
0240 | (-) 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 | |
0250 | Profit or loss attributable to owners of the parent | BAD art 4.Liabilities(14) | IAS 1.81B (b)(ii) | 2 | |
0260 | (-) Interim dividends | CRR Article 26(2b) | IAS 32.35 | ||
0270 | Minority interests [Non-controlling interests] | Accounting Directive art 24(4) | IAS 1.54(q) | ||
0280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | CRR art 4(1)(100) | 46 | |
0290 | Other items | 46 | |||
0300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 | ||
0310 | 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 | ||
0010 | |||||
0010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | 16 | |
0020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |||
0025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | |||
0030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |||
0041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | |||
0051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | |||
0070 | Derivatives - Hedge accounting, interest rate risk | IFRS 9.Appendix A;.B6.6.16; Annex V.Part 2.35 | |||
0080 | Other assets | Annex V.Part 2.36 | |||
0085 | Interest income on liabilities | Annex V.Part 2.37 | IFRS 9.5.7.1, Annex V.Part 2.37 | ||
0090 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | 16 | |
0100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |||
0110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | |||
0120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | |||
0130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | |||
0140 | (Other liabilities) | Annex V.Part 2.38 | |||
0145 | (Interest expense on assets) | Annex V.Part 2.39 | IFRS 9.5.7.1, Annex V.Part 2.39 | ||
0150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
0160 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | Annex V.Part 2.40 | 31 | |
0170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | |||
0175 | 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 | |||
0191 | 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 | |||
0192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2.42 | Annex V Part 2.42 | ||
0200 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | 22 | |
0210 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | 22 | |
0220 | 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 | |
0231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | |||
0241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | |||
0260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | |||
0270 | Other | ||||
0280 | 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 | |
0285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
0287 | 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 | |||
0290 | 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 | ||
0295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
0300 | Gains or (-) losses from hedge accounting, net | Accounting Directive art 8(1)(a), (6), (8) | Annex V.Part 2.47 | 16 | |
0310 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
0320 | 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 | Annex V.Part 2.56 | ||
0330 | Gains or (-) losses on derecognition of non-financial assets, net | Annex V. Part 2.48 | IAS 1.34; Annex V. Part 2.48 | 45 | |
0340 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | 45 | |
0350 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | 45 | |
0355 | TOTAL OPERATING INCOME, NET | ||||
0360 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
0370 | (Staff expenses) | BAD art 27.Vertical layout(8)(a) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
0380 | (Other administrative expenses) | BAD art 27.Vertical layout(8)(b); | 16 | ||
0385 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | Annex V.Part 2.48i | ||
0390 | (Depreciation) | IAS 1.102, 104 | |||
0400 | (Property, Plant and Equipment) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 16.73(e)(vii) | ||
0410 | (Investment Properties) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 40.79(d)(iv) | ||
0415 | (Goodwill) | BAD art 27.Vertical layout(9) | |||
0420 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 38.118(e)(vi) | ||
0425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |||
0426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | |||
0427 | Financial assets at amortised cost | IFRS 7.35J | |||
0430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 9 12 43 | ||
0435 | (payment commitments to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | Annex V.Part 2.48i | ||
0440 | (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 | ||
0450 | (Other provisions) | ||||
0455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
0460 | (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 | |
0481 | (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 | ||
0491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 | ||
0510 | (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 | |
0520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | ||
0530 | (Property, plant and equipment) | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | ||
0540 | (Investment properties) | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | ||
0550 | (Goodwill) | BAD art 27.Vertical layout(9) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
0560 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 38.118 (e)(iv)(v) | ||
0570 | (Other) | IAS 36.126 (a)(b) | |||
0580 | Negative goodwill recognised in profit or loss | Accounting Directive art 24(3)(f) | IFRS 3.Appendix B64(n)(i) | ||
0590 | 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 | ||
0600 | 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 | |||
0610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
0620 | (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 | ||
0630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
0632 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
0633 | Extraordinary profit or loss before tax | BAD art 27.Vertical layout(19) | |||
0634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD art 27.Vertical layout(20) | |||
0640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |||
0650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |||
0660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |||
0670 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) | ||
0680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | |||
0690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | |||
3. Statement of comprehensive income
References National GAAP compatible IFRS | Current period | ||
0010 | |||
0010 | Profit or (-) loss for the year | IAS 1.7, IG6 | |
0020 | Other comprehensive income | IAS 1.7, IG6 | |
0030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) | |
0040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 | |
0050 | Intangible assets | IAS 1.7; IAS 38.85-86 | |
0060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |
0070 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
0080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 | |
0081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) | |
0083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 | |
0084 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 | |
0085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 | |
0086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) | |
0090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 | |
0100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) | |
0110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 | |
0120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 | |
0130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 | |
0140 | Other reclassifications | Annex V.Part 2.65 | |
0150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) | |
0160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 | |
0170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 | |
0180 | Other reclassifications | Annex V.Part 2.65 | |
0190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); | |
0200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i),.24E(a) | |
0210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 | |
0220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) | |
0230 | Other reclassifications | Annex V.Part 2.65 | |
0231 | 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 | |
0232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) | |
0233 | Transferred to profit or loss | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 | |
0234 | Other reclassifications | Annex V.Part 2.65 | |
0241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 | |
0251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 | |
0261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 | |
0270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 | |
0280 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
0290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 | |
0300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 | |
0310 | Other reclassifications | IFRS 5.IG Example 12 | |
0320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |
0330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 | |
0340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 | |
0350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 | |
0360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 | |
4. Breakdown of financial assets by instrument and by counterparty sector
4.1 Financial assets held for trading
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
Annex V.Part 1.27 | ||||
0010 | ||||
0005 | Derivatives | |||
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11, Annex V.Part 1.44(b) | |
0030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
0040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
0060 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31, 44(b) | |
0070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
0080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
0090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
0100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
0110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
0120 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32, 44(a) | |
0130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
0140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
0150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
0160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
0170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
0180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |
0190 | FINANCIAL ASSETS HELD FOR TRADING | Annex V.Part 1.15(a) | IFRS 9.Appendix A | |
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
Annex V.Part 1.27 | Annex V.Part 2.69 | ||||
0010 | 0020 | ||||
0010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) | |||
0020 | of which: credit institutions | Annex V.Part 1.42(c) | |||
0030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||
0040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||
0050 | Debt securities | Annex V.Part 1.31, 44(b) | |||
0060 | Central banks | Annex V.Part 1.42(a) | |||
0070 | General governments | Annex V.Part 1.42(b) | |||
0080 | Credit institutions | Annex V.Part 1.42(c) | |||
0090 | Other financial corporations | Annex V.Part 1.42(d) | |||
0100 | Non-financial corporations | Annex V.Part 1.42(e) | |||
0110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||
0120 | Central banks | Annex V.Part 1.42(a) | |||
0130 | General governments | Annex V.Part 1.42(b) | |||
0140 | Credit institutions | Annex V.Part 1.42(c) | |||
0150 | Other financial corporations | Annex V.Part 1.42(d) | |||
0160 | Non-financial corporations | Annex V.Part 1.42(e) | |||
0170 | Households | Annex V.Part 1.42(f) | |||
0180 | NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | |||
4.2.2 Financial assets designated at fair value through profit or loss
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
Annex V.Part 1.27 | Annex V.Part 2.69 | ||||
0010 | 0020 | ||||
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
0020 | of which: at cost | IAS 39.46(c) | |||
0030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.38(c) | ||
0040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.38(d) | ||
0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.38(e) | ||
0060 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||
0070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0120 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||
0130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
0190 | 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 | ||
4.3.1 Financial assets at fair value through other comprehensive income
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Gross carrying amount Annex V.Part 1.34(b) | Accumulated impairment Annex V.Part 2.70(b), 71 | Accumulated partial write-offs | Accumulated total write-offs | |||||||||
Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | ||||||||
of which: instruments with low credit risk | |||||||||||||||
Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 | IFRS 9.5.5.5; IFRS7.35H(a); IFRS 7.16A | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i); IFRS 7.16A | IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||||
0010 | 0015 | 0020 | 0030 | 0040 | 0041 | 0050 | 0060 | 0070 | 0071 | 0080 | 0090 | ||||
0010 | Equity instruments | IAS 32.11; Annex V.Part 1.44(b) | |||||||||||||
0020 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0050 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
0060 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0070 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0080 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0090 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0100 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
0120 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0130 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0140 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0150 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0160 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0165 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
0170 | Households | Annex V.Part 1.42(f) | |||||||||||||
0180 | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | IFRS 7.8(h); IFRS 9.4.1.2A | |||||||||||||
4.4.1 Financial assets at amortised cost
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Gross carrying amount Annex V.Part 1.34(b) | Accumulated impairment Annex V.Part 2.70(a), 71 | Accumulated partial write-offs | Accumulated total write-offs | |||||||||
Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | ||||||||
of which: instruments with low credit risk | |||||||||||||||
Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 | IFRS 9.5.5.5; IFRS7.35H(a) | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i) | IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||||
0010 | 0015 | 0020 | 0030 | 0040 | 0041 | 0050 | 0060 | 0070 | 0071 | 0080 | 0090 | ||||
0010 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
0020 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0030 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0040 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0050 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0060 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0070 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
0080 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0090 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0100 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0110 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0120 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0125 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
0130 | Households | Annex V.Part 1.42(f) | |||||||||||||
0140 | FINANCIAL ASSETS AT AMORTISED COST | IFRS 7.8(f); IFRS 9.4.1.2 | |||||||||||||
4.5 Subordinated financial assets
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
Annex V.Part 1.27-28 | ||||
0010 | ||||
0010 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
0020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
0030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 | Annex V.Part 2.78, 100 | |
4.6 Trading Financial assets
References National GAAP based on BAD | Carrying amount | ||
Annex V.Part 1.27-28 | |||
0010 | |||
0005 | Derivatives | CRR Annex II; Annex V.Part 1.17, Part 2.68 | |
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | |
0020 | of which: unquoted | ||
0030 | of which: credit institutions | Annex V.Part 1.42(c) | |
0040 | of which: other financial corporations | Annex V.Part 1.42(d) | |
0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | |
0060 | Debt securities | Annex V.Part 1.31, 44(b) | |
0070 | Central banks | Annex V.Part 1.42(a) | |
0080 | General governments | Annex V.Part 1.42(b) | |
0090 | Credit institutions | Annex V.Part 1.42(c) | |
0100 | Other financial corporations | Annex V.Part 1.42(d) | |
0110 | Non-financial corporations | Annex V.Part 1.42(e) | |
0120 | Loans and advances | Annex V.Part 1.32, 44(a) | |
0130 | Central banks | Annex V.Part 1.42(a) | |
0140 | General governments | Annex V.Part 1.42(b) | |
0150 | Credit institutions | Annex V.Part 1.42(c) | |
0160 | Other financial corporations | Annex V.Part 1.42(d) | |
0170 | Non-financial corporations | Annex V.Part 1.42(e) | |
0180 | Households | Annex V.Part 1.42(f) | |
0190 | TRADING FINANCIAL ASSETS | BAD Article 32-33; Annex V.Part 1.17 | |
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss
References National GAAP based on BAD | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
Annex V.Part 1.27-28 | Annex V.Part 2.69 | |||
0010 | 0021 | |||
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | ||
0020 | of which: unquoted | |||
0030 | of which: credit institutions | Annex V.Part 1.42(c) | ||
0040 | of which: other financial corporations | Annex V.Part 1.42(d) | ||
0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||
0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||
0070 | Central banks | Annex V.Part 1.42(a) | ||
0080 | General governments | Annex V.Part 1.42(b) | ||
0090 | Credit institutions | Annex V.Part 1.42(c) | ||
0100 | Other financial corporations | Annex V.Part 1.42(d) | ||
0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||
0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||
0130 | Central banks | Annex V.Part 1.42(a) | ||
0140 | General governments | Annex V.Part 1.42(b) | ||
0150 | Credit institutions | Annex V.Part 1.42(c) | ||
0160 | Other financial corporations | Annex V.Part 1.42(d) | ||
0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||
0180 | Households | Annex V.Part 1.42(f) | ||
0190 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 36(2) | ||
4.8 Non-trading non-derivative financial assets measured at fair value to equity
References National GAAP based on BAD | Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79 | Financial assets subject to impairment Annex V.Part 2.79 | ||||||||||
Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | Carrying amount | Gross carrying amount Annex V Part 1.34(d) | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Accumulated partial write-offs | Accumulated total write-offs | ||||
Unimpaired assets | Impaired assets | |||||||||||
Annex V.Part 1.27-28 | Annex V.Part 2.69 | Annex V.Part 1.27-28 | CRR art 4(95) | CRR art 4(95), Annex V Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V. Part 2.70(c), 71, 82 | CRR art 4(95); Annex V. Part 2.72-74 | CRR art 4(95); Annex V. Part 2.72-74 | ||||
0010 | 0030 | 0035 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | |||
0010 | Equity instruments | ECB/2013/33 Annex 2. Part 2.4-5; Annex V Part 1.44(b) | ||||||||||
0020 | of which: unquoted | |||||||||||
0030 | of which: credit institutions | Annex V.Part 1.42(c) | ||||||||||
0040 | of which: other financial corporations | Annex V.Part 1.42(d) | ||||||||||
0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||
0070 | Central banks | Annex V.Part 1.42(a) | ||||||||||
0080 | General governments | Annex V.Part 1.42(b) | ||||||||||
0090 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
0100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||
0130 | Central banks | Annex V.Part 1.42(a) | ||||||||||
0140 | General governments | Annex V.Part 1.42(b) | ||||||||||
0150 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
0160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
0175 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||
0180 | Households | Annex V.Part 1.42(f) | ||||||||||
0190 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY | Accounting Directive art 8(1)(a), 8(2) | ||||||||||
4.9 Non-trading non-derivative financial assets measured at a cost-based method
References National GAAP based on BAD | Gross carrying amount Annex V.Part 1.34(c),34(e) | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | ||||||
Unimpaired assets | Impaired assets | of which: assets under LOCOM | |||||||||||||
of which: assets under LOCOM | of which: assets under LOCOM | ||||||||||||||
Annex V.Part 2.80 | Annex V.Part 1.19 | CRR art 4(95), Annex V.Part 2.80 | Annex V.Part 1.19 | CRR art 4(95); Annex V.Part 2.70(c), 71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | Annex V.Part 1.27-28 | Annex V.Part 1.19 | Annex V.Part 2.80 | Annex V.Part 2.80 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | |||
0010 | 0015 | 0020 | 0025 | 0030 | 0041 | 0045 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | |||
0005 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | |||||||||||||
0006 | of which: unquoted | ||||||||||||||
0007 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0008 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0009 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0010 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
0020 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0030 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0040 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0050 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0060 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0070 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
0080 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0090 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0100 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0110 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0120 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0125 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
0130 | Households | Annex V.Part 1.42(f) | |||||||||||||
0140 | NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD | BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19 | |||||||||||||
4.10 Other non-trading non-derivative financial assets
References National GAAP based on BAD | Gross carrying amount Annex V.Part 1.34(e),34(f) | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | ||||||
Unimpaired assets | Impaired assets | of which: assets under LOCOM | |||||||||||||
of which: assets under LOCOM | of which: assets under LOCOM | ||||||||||||||
Annex V.Part 2.81 | Annex V.Part 1.20 | Annex V.Part 2.81 | CRR art 4(95); Annex V.Part 1.20 | CRR art 4(95); Annex V.Part 2.70(c), 71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | Annex V.Part 1.27-28 | Annex V.Part 1.20 | Annex V.Part 2.81 | Annex V.Part 2.81 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | |||
0015 | 0016 | 0020 | 0025 | 0030 | 0040 | 0050 | 0010 | 0070 | 0080 | 0090 | 0100 | 0110 | |||
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b) | |||||||||||||
0020 | of which: unquoted | ||||||||||||||
0030 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0040 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0060 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
0070 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0080 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0090 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0100 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0110 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0120 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
0130 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
0140 | General governments | Annex V.Part 1.42(b) | |||||||||||||
0150 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
0160 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
0170 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
0175 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
0180 | Households | Annex V.Part 1.42(f) | |||||||||||||
0190 | OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS | Accounting Directive art 8(1)(a), 8(2); Annex V.Part 1.20 | |||||||||||||
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
References | Gross carrying amount | Carrying amount Annex V.Part 1.27-28 | ||||||||
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) | ||||
0005 | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | ||||
By product | 0010 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | |||||||
0020 | Credit card debt | Annex V.Part 2.85(b) | ||||||||
0030 | Trade receivables | Annex V.Part 2.85(c) | ||||||||
0040 | Finance leases | Annex V.Part 2.85(d) | ||||||||
0050 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||||
0060 | Other term loans | Annex V.Part 2.85(f) | ||||||||
0070 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||||
0080 | LOANS AND ADVANCES | Annex V.Part 1.32, 44(a) | ||||||||
By collateral | 0090 | of which: Loans collateralized by immovable property | Annex V.Part 2.86(a), 87 | |||||||
0100 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||||
By purpose | 0110 | of which: credit for consumption | Annex V.Part 2.88(a) | |||||||
0120 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||||
By subordination | 0130 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) | |||||||
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
6.1 Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
References | Non-financial corporations Annex V.Part 1.42(e), Part 2.91 | |||||||
Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||||||
of which: loans and advances subject to impairment | Of which: non-performing | |||||||
of which: defaulted | ||||||||
Annex V.Part 1.34 | Annex V.Part 2.93 | Annex V.Part 2. 213-232 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.70-71 | Annex V.Part 2.69 | |||
0010 | 0011 | 0012 | 0013 | 0021 | 0022 | |||
0010 | A Agriculture, forestry and fishing | NACE Regulation | ||||||
0020 | B Mining and quarrying | NACE Regulation | ||||||
0030 | C Manufacturing | NACE Regulation | ||||||
0040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | ||||||
0050 | E Water supply | NACE Regulation | ||||||
0060 | F Construction | NACE Regulation | ||||||
0070 | G Wholesale and retail trade | NACE Regulation | ||||||
0080 | H Transport and storage | NACE Regulation | ||||||
0090 | I Accommodation and food service activities | NACE Regulation | ||||||
0100 | J Information and communication | NACE Regulation | ||||||
0105 | K Financial and insurance activities | NACE Regulation, Annex V.Part 2.92 | ||||||
0110 | L Real estate activities | NACE Regulation | ||||||
0120 | M Professional, scientific and technical activities | NACE Regulation | ||||||
0130 | N Administrative and support service activities | NACE Regulation | ||||||
0140 | O Public administration and defence, compulsory social security | NACE Regulation | ||||||
0150 | P Education | NACE Regulation | ||||||
0160 | Q Human health services and social work activities | NACE Regulation | ||||||
0170 | R Arts, entertainment and recreation | NACE Regulation | ||||||
0180 | S Other services | NACE Regulation | ||||||
0190 | LOANS AND ADVANCES | Annex V.Part 1.32, Part 2.90 | ||||||
7. Financial assets subject to impairment that are past due
7.1 Financial assets subject to impairment that are past due
References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27 | |||||||||||||
Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | |||||||||||
≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | |||
IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | ||||||||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | |||
0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
0070 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0080 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0090 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
0130 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0140 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0150 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0180 | Households | Annex V.Part 1.42(f) | ||||||||||||
0190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | ||||||||||||
Loans and advances by product, by collateral and by subordination | ||||||||||||||
0200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | ||||||||||||
0210 | Credit card debt | Annex V.Part 2.85(b) | ||||||||||||
0220 | Trade receivables | Annex V.Part 2.85(c) | ||||||||||||
0230 | Finance leases | Annex V.Part 2.85(d) | ||||||||||||
0240 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||||||||
0250 | Other term loans | Annex V.Part 2.85(f) | ||||||||||||
0260 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||||||||
0270 | of which: Loans collateralized by inmovable property | Annex V.Part 2.86(a), 87 | ||||||||||||
0280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||||||||
0290 | of which: credit for consumption | Annex V.Part 2.88(a) | ||||||||||||
0300 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||||||||
0310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) | ||||||||||||
7.2 Financial assets subject to impairment that are past due under national GAAP
References National GAAP based on BAD | Carrying amount Annex V.Part 1.27-28 | |||||||
Past due but not impaired | Past due impaired | |||||||
≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | |||
CRR art 4(95); Annex V.Part 2.96 | ||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | |||
0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||
0070 | Central banks | Annex V.Part 1.42(a) | ||||||
0080 | General governments | Annex V.Part 1.42(b) | ||||||
0090 | Credit institutions | Annex V.Part 1.42(c) | ||||||
0100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||
0130 | Central banks | Annex V.Part 1.42(a) | ||||||
0140 | General governments | Annex V.Part 1.42(b) | ||||||
0150 | Credit institutions | Annex V.Part 1.42(c) | ||||||
0160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
0180 | Households | Annex V.Part 1.42(f) | ||||||
0190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | ||||||
Loans and advances by product, by collateral and by subordination | ||||||||
0200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | ||||||
0210 | Credit card debt | Annex V.Part 2.85(b) | ||||||
0220 | Trade receivables | Annex V.Part 2.85(c) | ||||||
0230 | Finance leases | Annex V.Part 2.85(d) | ||||||
0240 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||
0250 | Other term loans | Annex V.Part 2.85(f) | ||||||
0260 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||
0270 | of which: Loans collateralized by inmovable property | Annex V.Part 2.86(a), 87 | ||||||
0280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||
0290 | of which: credit for consumption | Annex V.Part 2.88(a) | ||||||
0300 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||
0310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) | ||||||
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | |||||
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 | ||||||
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 | ||||
0010 | 0020 | 0030 | 0034 | 0035 | 0037 | 0040 | ||||
0010 | Derivatives | CRR Annex II | IFRS 9.BA.7(a) | |||||||
0020 | Short positions | FRS 9.BA.7(b) | ||||||||
0030 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||||
0040 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||||
0050 | 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 | |||||||
0060 | Central banks | Annex V.Part 1.42(a), 44(c) | Annex V.Part 1.42(a), 44(c) | |||||||
0070 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
0080 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
0090 | 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 | |||||||
0100 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
0110 | General governments | Annex V.Part 1.42(b), 44(c) | Annex V.Part 1.42(b), 44(c) | |||||||
0120 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
0130 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
0140 | 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 | |||||||
0150 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
0160 | Credit institutions | Annex V.Part 1.42(c),44(c) | Annex V.Part 1.42(c),44(c) | |||||||
0170 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
0180 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
0190 | 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 | |||||||
0200 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
0210 | Other financial corporations | Annex V.Part 1.42(d),44(c) | Annex V.Part 1.42(d),44(c) | |||||||
0220 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
0230 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
0240 | 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 | |||||||
0250 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
0260 | Non-financial corporations | Annex V.Part 1.42(e), 44(c) | Annex V.Part 1.42(e), 44(c) | |||||||
0270 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
0280 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
0290 | 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 | |||||||
0300 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
0310 | Households | Annex V.Part 1.42(f), 44(c) | Annex V.Part 1.42(f), 44(c) | |||||||
0320 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2013/33 Annex 2.Part 2.9.1 | |||||||
0330 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2013/33 Annex 2.Part 2.9.2 | |||||||
0340 | 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 | |||||||
0350 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2013/33 Annex 2.Part 2.9.4 | |||||||
0360 | Debt securities issued | Annex V.1.37, Part 2.98 | Annex V.Part 1.37, Part 2.98 | |||||||
0370 | Certificates of deposits | Annex V.Part 2.98(a) | Annex V.Part 2.98(a) | |||||||
0380 | Asset-backed securities | CRR art 4(61) | CRR art 4(1)(61) | |||||||
0390 | Covered bonds | CRR art 129 | CRR art 129 | |||||||
0400 | Hybrid contracts | Annex V.Part 2.98(d) | Annex V.Part 2.98(d) | |||||||
0410 | Other debt securities issued | Annex V.Part 2.98(e) | Annex V.Part 2.98(e) | |||||||
0420 | Convertible compound financial instruments | IAS 32.AG 31 | ||||||||
0430 | Non-convertible | |||||||||
0440 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | |||||||
0445 | of which: lease liabilities | IFRS 16.22, 26-28, 47(b) | ||||||||
0450 | FINANCIAL LIABILITIES | |||||||||
8.2 Subordinated financial liabilities
References National GAAP | References National GAAP compatible IFRS | Carriyng amount | ||||
Designated at fair value through profit or loss | At amortized cost | At a cost-based method | ||||
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | |||||
Accounting Directive art 8(1)(a), (6); IAS 39.9 | Accounting Directive art 8(3), (6); IAS 39.47 | Accounting Directive art 8(3) | ||||
0010 | 0020 | 0030 | ||||
0010 | 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 | |||
0020 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
0030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 | Annex V.Part 2.99-100 | |||
9. Loan commitments, financial guarantees and other commitments
9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References National GAAP compatible IFRS | Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118 | Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109 | Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 | Commitments and financial guarantees measured at fair value | ||||||||||
Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Purchased or originated credit-impaired instruments | Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Purchased or originated credit-impaired instruments | Nominal amount | Provision | Nominal amount | Accumulated negative changes in fair value due to credit risk on non-performing commitments | |||
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M | IFRS 7.35M; Annex V.Part 2.107 | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii) | IFRS 7.35M; Annex V.Part 2.107 | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118 | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111 | IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118 | Annex V Part 2.69 | |||
0010 | 0020 | 0030 | 0035 | 0040 | 0050 | 0060 | 0065 | 0100 | 0110 | 0120 | 0130 | |||
0010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||||||||||
0021 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
0030 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0040 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0050 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0060 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0070 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0080 | Households | Annex V.Part 1.42(f) | ||||||||||||
0090 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||||||||||
0101 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
0110 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0120 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0130 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0140 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0150 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0160 | Households | Annex V.Part 1.42(f) | ||||||||||||
0170 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | ||||||||||||
0181 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
0190 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0200 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0210 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0220 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0230 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0240 | Households | Annex V.Part 1.42(f) | ||||||||||||
9.1 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given
References National GAAP | Nominal amount | Provisions | ||
CRR Annex I; Annex V.Part 2.118 | CRR Annex I; Annex V.Part 2.11 | |||
0010 | 0020 | |||
0010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | ||
0021 | of which: non-performing | Annex V. Part 2.117 | ||
0030 | Central banks | Annex V.Part 1.42(a) | ||
0040 | General governments | Annex V.Part 1.42(b) | ||
0050 | Credit institutions | Annex V.Part 1.42(c) | ||
0060 | Other financial corporations | Annex V.Part 1.42(d) | ||
0070 | Non-financial corporations | Annex V.Part 1.42(e) | ||
0080 | Households | Annex V.Part 1.42(f) | ||
0090 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | ||
0101 | of which: non-performing | Annex V. Part 2.117 | ||
0110 | Central banks | Annex V.Part 1.42(a) | ||
0120 | General governments | Annex V.Part 1.42(b) | ||
0130 | Credit institutions | Annex V.Part 1.42(c) | ||
0140 | Other financial corporations | Annex V.Part 1.42(d) | ||
0150 | Non-financial corporations | Annex V.Part 1.42(e) | ||
0160 | Households | Annex V.Part 1.42(f) | ||
0170 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | ||
0181 | of which: non-performing | Annex V. Part 2.117 | ||
0190 | Central banks | Annex V.Part 1.42(a) | ||
0200 | General governments | Annex V.Part 1.42(b) | ||
0210 | Credit institutions | Annex V.Part 1.42(c) | ||
0220 | Other financial corporations | Annex V.Part 1.42(d) | ||
0230 | Non-financial corporations | Annex V.Part 1.42(e) | ||
0240 | Households | Annex V.Part 1.42(f) | ||
9.2 Loan commitments, financial guarantees and other commitments received
References National GAAP | References National GAAP compatible IFRS | Maximum amount of the guarantee that can be considered | Nominal amount | ||
IFRS 7.36 (b); Annex V.Part 2.119 | Annex V.Part 2.119 | ||||
Annex V.Part 2.119 | Annex V.Part 2.119 | ||||
0010 | 0020 | ||||
0010 | Loan commitments received | Annex V.Part 1.44(h), Part 2.102-103, 113 | IFRS 9.2.1(g),.BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113 | ||
0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0070 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
0080 | Financial guarantees received | Annex V.Part 1.44(h), Part 2.102-103, 114 | IFRS 9.2.1(e),.B2.5,.BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114 | ||
0090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0140 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
0150 | Other Commitments received | Annex V.Part 1.44(h), Part 2.102-103, 115 | Annex V.Part 1.44(h), Part 2.102-103, 115 | ||
0160 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0170 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0180 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0190 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0200 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0210 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
10. Derivatives - Trading and economic hedges
By type of risk / By product or by type of market | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Fair value | Notional amount | ||||||
Financial assets Held for trading and trading | Financial liabilities Held for trading and trading | Positive value | Negative value | Total Trading | of which: sold | ||||||
of which: Financial assets measured at a cost-based method / LOCOM | of which: Financial liabilities measured at a cost-based method / LOCOM | ||||||||||
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 | ||||||||
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 | ||||
0010 | 0011 | 0020 | 0016 | 0022 | 0025 | 0030 | 0040 | ||||
0010 | Interest rate | Annex V.Part 2.129(a) | Annex V.Part 2.129(a) | ||||||||
0020 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
0030 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0040 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0050 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0060 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0070 | Equity | Annex V.Part 2.129(b) | Annex V.Part 2.129(b) | ||||||||
0080 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
0090 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0100 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0110 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0120 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0130 | Foreign exchange and gold | Annex V.Part 2.129(c) | Annex V.Part 2.129(c) | ||||||||
0140 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
0150 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0160 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0170 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0180 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
0190 | Credit | Annex V.Part 2.129(d) | Annex V.Part 2.129(d) | ||||||||
0195 | 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 | ||||||||
0201 | of which: other economic hedges | Annex V.Part 2.137-140 | Annex V.Part 2.137-140 | ||||||||
0210 | Credit default swap | ||||||||||
0220 | Credit spread option | ||||||||||
0230 | Total return swap | ||||||||||
0240 | Other | ||||||||||
0250 | Commodity | Annex V.Part 2.129(e) | Annex V.Part 2.129(e) | ||||||||
0260 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
0270 | Other | Annex V.Part 2.129(f) | Annex V.Part 2.129(f) | ||||||||
0280 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
0290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.16(a) | IFRS 9.Appendix A | ||||||||
0300 | 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 | ||||||||
0310 | 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) | ||||||||
0320 | 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
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
By product or by type of market | References National GAAP compatible IFRS | Carrying amount | Notional amount | |||
Assets | Liabilities | Total Hedging | of which: sold | |||
IFRS 7.24A; Annex V.Part 2.120, 131 | IFRS 7.24A; Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||
0010 | 0020 | 0030 | 0040 | |||
0010 | Interest rate | Annex V.Part 2.129(a) | ||||
0020 | OTC options | Annex V.Part 2.136 | ||||
0030 | OTC other | Annex V.Part 2.136 | ||||
0040 | Organized market options | Annex V.Part 2.136 | ||||
0050 | Organized market other | Annex V.Part 2.136 | ||||
0060 | Equity | Annex V.Part 2.129(b) | ||||
0070 | OTC options | Annex V.Part 2.136 | ||||
0080 | OTC other | Annex V.Part 2.136 | ||||
0090 | Organized market options | Annex V.Part 2.136 | ||||
0100 | Organized market other | Annex V.Part 2.136 | ||||
0110 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
0120 | OTC options | Annex V.Part 2.136 | ||||
0130 | OTC other | Annex V.Part 2.136 | ||||
0140 | Organized market options | Annex V.Part 2.136 | ||||
0150 | Organized market other | Annex V.Part 2.136 | ||||
0160 | Credit | Annex V.Part 2.129(d) | ||||
0170 | Credit default swap | Annex V.Part 2.136 | ||||
0180 | Credit spread option | Annex V.Part 2.136 | ||||
0190 | Total return swap | Annex V.Part 2.136 | ||||
0200 | Other | Annex V.Part 2.136 | ||||
0210 | Commodity | Annex V.Part 2.129(e) | ||||
0220 | Other | Annex V.Part 2.129(f) | ||||
0230 | FAIR VALUE HEDGES | IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a) | ||||
0240 | Interest rate | Annex V.Part 2.129(a) | ||||
0250 | OTC options | Annex V.Part 2.136 | ||||
0260 | OTC other | Annex V.Part 2.136 | ||||
0270 | Organized market options | Annex V.Part 2.136 | ||||
0280 | Organized market other | Annex V.Part 2.136 | ||||
0290 | Equity | Annex V.Part 2.129(b) | ||||
0300 | OTC options | Annex V.Part 2.136 | ||||
0310 | OTC other | Annex V.Part 2.136 | ||||
0320 | Organized market options | Annex V.Part 2.136 | ||||
0330 | Organized market other | Annex V.Part 2.136 | ||||
0340 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
0350 | OTC options | Annex V.Part 2.136 | ||||
0360 | OTC other | Annex V.Part 2.136 | ||||
0370 | Organized market options | Annex V.Part 2.136 | ||||
0380 | Organized market other | Annex V.Part 2.136 | ||||
0390 | Credit | Annex V.Part 2.129(d) | ||||
0400 | Credit default swap | Annex V.Part 2.136 | ||||
0410 | Credit spread option | Annex V.Part 2.136 | ||||
0420 | Total return swap | Annex V.Part 2.136 | ||||
0430 | Other | Annex V.Part 2.136 | ||||
0440 | Commodity | Annex V.Part 2.129(e) | ||||
0450 | Other | Annex V.Part 2.129(f) | ||||
0460 | CASH FLOW HEDGES | IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) | ||||
0470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) | ||||
0480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.71, 81A, 89A, AG 114-132 | ||||
0490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39.71 | ||||
0500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.24A; IAS 39.9; IFRS 9.6.1 | ||||
0510 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||
0520 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||
0530 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) | ||||
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 | ||||||||
Assets | Liabilities | Total Hedging | of which: sold | Positive value | Negative value | |||||||
of which: assets carried at amortised cost / LOCOM | of which: liabilities carried at amortised cost / LOCOM | of which: derivatives carried at amortised cost / LOCOM | 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 | Annex V.Part 2.132 | |||
0005 | 0006 | 0007 | 0008 | 0010 | 0011 | 0020 | 0021 | 0030 | 0040 | |||
0010 | Interest rate | Annex V.Part 2.129(a) | ||||||||||
0020 | OTC options | Annex V.Part 2.136 | ||||||||||
0030 | OTC other | Annex V.Part 2.136 | ||||||||||
0040 | Organized market options | Annex V.Part 2.136 | ||||||||||
0050 | Organized market other | Annex V.Part 2.136 | ||||||||||
0060 | Equity | Annex V.Part 2.129(b) | ||||||||||
0070 | OTC options | Annex V.Part 2.136 | ||||||||||
0080 | OTC other | Annex V.Part 2.136 | ||||||||||
0090 | Organized market options | Annex V.Part 2.136 | ||||||||||
0100 | Organized market other | Annex V.Part 2.136 | ||||||||||
0110 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||||||||
0120 | OTC options | Annex V.Part 2.136 | ||||||||||
0130 | OTC other | Annex V.Part 2.136 | ||||||||||
0140 | Organized market options | Annex V.Part 2.136 | ||||||||||
0150 | Organized market other | Annex V.Part 2.136 | ||||||||||
0160 | Credit | Annex V.Part 2.129(d) | ||||||||||
0170 | Credit default swap | Annex V.Part 2.136 | ||||||||||
0180 | Credit spread option | Annex V.Part 2.136 | ||||||||||
0190 | Total return swap | Annex V.Part 2.136 | ||||||||||
0200 | Other | Annex V.Part 2.136 | ||||||||||
0210 | Commodity | Annex V.Part 2.129(e) | ||||||||||
0220 | Other | Annex V.Part 2.129(f) | ||||||||||
0230 | DERIVATIVES-HEDGE ACCOUNTING | Annex V.Part 1.22, 26 | ||||||||||
0231 | of which: fair value hedges | Annex V.Part 2.143 | ||||||||||
0232 | of which: cash flow hedges | Annex V.Part 2.143 | ||||||||||
0233 | of which: cost-price hedges | Annex V.Part 2.143, 144 | ||||||||||
0234 | of which: hedge in net investments in a foreign operation | Annex V.Part 2.143 | ||||||||||
0235 | of which: portfolio fair value hedges of interest rate risk | Annex V.Part 2.143 | ||||||||||
0236 | of which: portfolio cash flow hedges of interest rate risk | Annex V.Part 2.143 | ||||||||||
0240 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||||||||
0250 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||||||||
0260 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) | ||||||||||
11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
References National GAAP compatible IFRS | Carrying amount | ||||
Fair value hedge | Cash flow hedge | Hedge of net investment in a foreign operation | |||
Annex V.Part 2.145 | Annex V.Part 2.145 | Annex V.Part 2.145 | |||
0010 | 0020 | 0030 | |||
0010 | Non-derivative financial assets | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
0020 | of which: Financial assets held for trading | IFRS 9.Appendix A | |||
0030 | of which: Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||
0040 | of which: Financial assets designated at fair value through profit or loss | IFRS 9.4.1.5; IFRS 7.8(a)(i) | |||
0050 | Non-derivative financial liabilities | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
0060 | Financial liabilities held for trading | IFRS 9.Appendix A | |||
0070 | Financial liabilities designated at fair value through profit or loss | IFRS 9.4.2.1; IFRS 9.6.2.2 | |||
0080 | Financial assets at amortised cost | IFRS 9.4.2.1; IFRS 9.6.2.2 | |||
11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio
References National GAAP based on BAD | Carrying amount | ||
Annex V.Part 2.145 | |||
0010 | |||
0010 | Non-derivative financial assets | ||
0020 | of which: Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |
0030 | of which: Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | |
0040 | of which: Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | |
0050 | of which: Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |
0060 | Non-derivative financial liabilities | ||
0070 | of which: Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |
0080 | of which: Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |
11.4 Hedged items in fair value hedges
References National GAAP compatible IFRS | Micro-hedges | Micro-hedges - Net position hedge | Hedge adjustments on micro-hedges | Macro hedges | |||
Carrying amount | Assets or liabilities included in hedge of a net position (before netting) | Hedge adjustments included in the carrying amount of assets/liabilities | Remaining adjustments for discontinued micro hedges including hedges of net positions | Hedged items in portfolio hedge of interest rate risk | |||
IFRS 7.24B(a), Annex V.Part 2.146, 147 | IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151 | IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149 | IFRS 7.24B(a)(v); Annex V.Part 2.148, 150 | IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152 | |||
0010 | 0020 | 0030 | 0040 | 0050 | |||
ASSETS | |||||||
0010 | Financial assets measured at fair value through other comprehensive income | IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151 | |||||
0020 | Interest rate | Annex V.Part 2.129(a) | |||||
0030 | Equity | Annex V.Part 2.129(b) | |||||
0040 | Foreign exchange and gold | Annex V.Part 2.129(c) | |||||
0050 | Credit | Annex V.Part 2.129(d) | |||||
0060 | Commodity | Annex V.Part 2.129(e) | |||||
0070 | Other | Annex V.Part 2.129(f) | |||||
0080 | Financial assets measured at amortised cost | IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151 | |||||
0090 | Interest rate | Annex V.Part 2.129(a) | |||||
0100 | Equity | Annex V.Part 2.129(b) | |||||
0110 | Foreign exchange and gold | Annex V.Part 2.129(c) | |||||
0120 | Credit | Annex V.Part 2.129(d) | |||||
0130 | Commodity | Annex V.Part 2.129(e) | |||||
0140 | Other | Annex V.Part 2.129(f) | |||||
LIABILITIES | |||||||
0150 | Financial liabilities measured at amortised costs | IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151 | |||||
0160 | Interest rate | Annex V.Part 2.129(a) | |||||
0170 | Equity | Annex V.Part 2.129(b) | |||||
0180 | Foreign exchange and gold | Annex V.Part 2.129(c) | |||||
0190 | Credit | Annex V.Part 2.129(d) | |||||
0200 | Commodity | Annex V.Part 2.129(e) | |||||
0210 | Other | Annex V.Part 2.129(f) | |||||
12. Movements in allowances and provisions for credit losses
12.0 Movements in allowances for credit losses and impairment of equity instruments under national GAAP
References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153 | Opening balance | Increases due to amounts set aside for estimated loan losses during the period | Decreases due to amounts reversed for estimated loan losses during the period | Decrease in allowance account due to write-offs | Transfers between allowances | Other adjustments | Closing balance | Recoveries recorded directly to the statement of profit or loss | Value adjustments recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss | ||
Annex V.Part 2.154 | Annex V.Part 2.154 | Annex V.Part 2.155 | Annex V.Part 2.78 | |||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | |||
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||
0330 | Specific allowances for credit risk | CRR art 428 (g)(ii) | ||||||||||
0335 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | ||||||||||
0340 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||
0350 | Central banks | Annex V.Part 1.42(a) | ||||||||||
0360 | General governments | Annex V.Part 1.42(b) | ||||||||||
0370 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
0380 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
0390 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
0400 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||
0410 | Central banks | Annex V.Part 1.42(a) | ||||||||||
0420 | General governments | Annex V.Part 1.42(b) | ||||||||||
0430 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
0440 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
0450 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
0460 | Households | Annex V.Part 1.42(f) | ||||||||||
0470 | General allowances for credit risk | CRR art 4(1)(95) | ||||||||||
0475 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | ||||||||||
0480 | Debt securities | Annex V.Part 1.31 | ||||||||||
0490 | Loans and advances | Annex V.Part 1.32 | ||||||||||
0500 | General allowance for banking risks | BAD art 37.2; CRR art 4(95) | ||||||||||
0505 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | ||||||||||
0510 | Debt securities | Annex V.Part 1.31 | ||||||||||
0520 | Loans and advances | Annex V.Part 1.32 | ||||||||||
0530 | Total | |||||||||||
12.1 Movements in allowances and provisions for credit losses
References National GAAP compatible IFRS | Opening balance | Increases due to origination and acquisition | Decreases due to derecognition | Changes due to change in credit risk (net) | Changes due to modifications without derecognition (net) | Changes due to update in the institution's methodology for estimation (net) | Decrease in allowance account due to write-offs | Other adjustments | Closing balance | Recoveries of previously written-off amounts recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss | Gains or losses on derecognition of debt instruments | ||
IFRS 7.35I; Annex V.Part 2.159, 164(b) | IFRS 7.35I; Annex V.Part 2.160, 164(b) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 | IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 | IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 | IFRS 9.5.4.4; Annex V.Part 2.165 | Annex V.Part 2.166i | ||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0125 | |||
0010 | Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) | IFRS 9.5.5.5 | ||||||||||||
0015 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | ||||||||||||
0020 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
0030 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0040 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0050 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0060 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0070 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0080 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
0090 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0100 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0110 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0120 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0130 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0140 | Households | Annex V.Part 1.42(f) | ||||||||||||
0160 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0170 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0180 | Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | IFRS 9.5.5.3 | ||||||||||||
0185 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | ||||||||||||
0190 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
0200 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0210 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0220 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0230 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0240 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0250 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
0260 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0270 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0280 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0290 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0300 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0310 | Households | Annex V.Part 1.42(f) | ||||||||||||
0330 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0340 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0350 | of which: non-performing | Annex V.Part 2.213-232 | ||||||||||||
0360 | Allowances for credit-impaired debt instruments (Stage 3) | IFRS 9.5.5.1, 9. Appendix A | ||||||||||||
0365 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | ||||||||||||
0370 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
0380 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0390 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0400 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0410 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0420 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0430 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
0440 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0450 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0460 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0470 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0480 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0490 | Households | Annex V.Part 1.42(f) | ||||||||||||
0500 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0510 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0600 | Allowances for purchased or originated credit-impaired financial assets | Annex V.Part 2.156 | ||||||||||||
0610 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
0620 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0630 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0640 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0650 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0660 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0670 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
0680 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
0690 | General governments | Annex V.Part 1.42(b) | ||||||||||||
0700 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
0710 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
0720 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
0730 | Households | Annex V.Part 1.42(f) | ||||||||||||
0740 | of which: collectively measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0750 | of which: individually measured allowances | IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 | ||||||||||||
0520 | Total allowance for debt instruments | IFRS 7.B8E | ||||||||||||
0530 | Commitments and financial guarantees given (Stage 1) | IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157 | ||||||||||||
0540 | Commitments and financial guarantees given (Stage 2) | IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157 | ||||||||||||
0550 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
0560 | Commitments and financial guarantees given (Stage 3) | IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157 | ||||||||||||
0565 | Commitments and financial guarantees given (Purchased or originated credit-impaired) | Annex V.Part 2.156 | ||||||||||||
0570 | Total provisions on commitments and financial guarantees given | IFRS 7.B8E; Annex V.Part 2.157 | ||||||||||||
12.2 Transfers between impairment stages (gross basis presentation)
References National GAAP compatible IFRS | Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170 | |||||||
Transfers between Stage 1 and Stage 2 | Transfers between Stage 2 and Stage 3 | Transfers between Stage 1 and Stage 3 | ||||||
To Stage 2 from Stage 1 | To Stage 1 from Stage 2 | To Stage 3 from Stage 2 | To Stage 2 from Stage 3 | To Stage 3 from Stage 1 | To Stage 1 from Stage 3 | |||
Annex V.Part 2.168-169 | ||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | |||
0010 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||
0020 | Central banks | Annex V.Part 1.42(a) | ||||||
0030 | General governments | Annex V.Part 1.42(b) | ||||||
0040 | Credit institutions | Annex V.Part 1.42(c) | ||||||
0050 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
0060 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
0070 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||
0080 | Central banks | Annex V.Part 1.42(a) | ||||||
0090 | General governments | Annex V.Part 1.42(b) | ||||||
0100 | Credit institutions | Annex V.Part 1.42(c) | ||||||
0110 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
0120 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
0130 | Households | Annex V.Part 1.42(f) | ||||||
0140 | Total debt instruments | |||||||
0150 | Commitments and financial guarantees given | IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5 | ||||||
13. Collateral and guarantees received
13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading
Guarantees and collateral | References National GAAP based on BAD | References National GAAP compatible IFRS | Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 | ||||||||
Loans collateralized by immovable property | Other collateralised loans | Financial guarantees received | |||||||||
Residential immovable property | Commercial immovable property | Cash, deposits, [debt securities issued] | Movable property | Equity and debt securities | Rest | of which: credit derivatives | |||||
IFRS 7.36(b) | Annex V.Part 2.173(a) | Annex V.Part 2.173(a) | Annex V.Part 2.173(b)(i) | Annex V.Part 2.173(b)(ii) | Annex V.Part 2.173(b)(iii) | Annex V.Part 2.173(b)(iv) | Annex V.Part 2.173(c) | Annex V.Part 2.114(b) | |||
0010 | 0020 | 0030 | 0031 | 0032 | 0041 | 0050 | 0055 | ||||
0010 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||
0015 | of which: non-performing | CRR Art. 47a (3); Annex V. Part 2. 213-239, 260 | CRR Art. 47a (3); Annex V. Part 2. 213-239, 260 | ||||||||
0020 | of which: Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
0030 | of which: Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
0035 | of which: Small and Medium-sized Enterprises (SMEs) | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||
0036 | of which: Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239ix | SME Art 1 2(a); Annex V.Part 2.239ix | ||||||||
0037 | of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||||||
0040 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||
0050 | of which: Lending for house purchase | Annex V.Part 2.88(b) | Annex V.Part 2.88(b) | ||||||||
0060 | of which: Credit for consumption | Annex V.Part 2.88(a) | Annex V.Part 2.88(a) | ||||||||
13.2.1 Collateral obtained by taking possession during the period [held at the reference date]
References National GAAP based on BAD | References National GAAP compatible IFRS | Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175) | ||||||
Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7) | ||||||||
Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | ||||
Annex V.Part 2.175i | Annex V.Part 1.27-28 | Annex V.Part 2.175ii | Annex V.Part 2.175i | Annex V.Part 1.27-28 | ||||
0010 | 0020 | 0030 | 0040 | 0050 | ||||
0010 | Property, Plant and Equipment | IAS 16.6 | ||||||
0020 | Other than Property Plant and Equipment | IFRS 7.38(a) | ||||||
0030 | Residential immovable property | Annex V.Part 2.173(a) | IFRS 7.38(a), Annex V.Part 2.173(a) | |||||
0040 | Commercial immovable property | Annex V.Part 2.173(a) | IFRS 7.38(a), Annex V.Part 2.173(a) | |||||
0050 | Movable property | Annex V.Part 2.173(b)(ii) | IFRS 7.38(a), Annex V.Part 2.173(b)(ii) | |||||
0060 | Equity and debt securities | Annex V.Part 2.173(b)(iii) | IFRS 7.38(a), Annex V.Part 2.173(b)(iii) | |||||
0070 | Other | Annex V.Part 2.173(b)(iv) | IFRS 7.38(a), Annex V.Part 2.173(b)(iv) | |||||
0080 | Total | |||||||
13.3.1 Collateral obtained by taking possession accumulated
References National GAAP based on BAD | References National GAAP compatible IFRS | Collateral obtained by taking possession accumulated (Annex V.Part 2.176) | ||||||
Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7) | ||||||||
Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | ||||
Annex V.Part 2.175i | Annex V.Part 1.27-28 | Annex V.Part 2.175ii | Annex V.Part 2.175i | Annex V.Part 1.27-28 | ||||
0010 | 0020 | 0030 | 0040 | 0050 | ||||
0010 | Property, Plant and Equipment | IAS 16.6 | ||||||
0020 | Other than Property Plant and Equipment | IFRS 7.38(a) | ||||||
0030 | Residential immovable property | Annex V.Part 2.173(a) | IFRS 7.38(a), Annex V.Part 2.173(a) | |||||
0040 | Commercial immovable property | Annex V.Part 2.173(a) | IFRS 7.38(a), Annex V.Part 2.173(a) | |||||
0050 | Movable property | Annex V.Part 2.173(b)(ii) | IFRS 7.38(a), Annex V.Part 2.173(b)(ii) | |||||
0060 | Equity and debt securities | Annex V.Part 2.173(b)(iii) | IFRS 7.38(a), Annex V.Part 2.173(b)(iii) | |||||
0070 | Other | Annex V.Part 2.173(b)(iv) | IFRS 7.38(a), Annex V.Part 2.173(b)(iv) | |||||
0080 | Total | |||||||
14. Fair value hierachy: financial instruments at fair value
References National GAAP based on BAD | References National GAAP compatible IFRS | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period Annex V.Part 2.178 | Accumulated change in fair value before taxes Annex V.Part 2.179 | |||||||
Level 1 | Level 2 | Level 3 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3 | ||||
IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | IFRS 13.81 | IFRS 13.86, 93(f) | IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | ||||
ASSETS | |||||||||||
0010 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A | |||||||||
0020 | Derivatives | IFRS 9.Appendix A | |||||||||
0030 | Equity instruments | IAS 32.11, | |||||||||
0040 | Debt securities | Annex V.Part 1.31 | |||||||||
0050 | Loans and advances | Annex V.Part 1.32 | |||||||||
0051 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||||||||
0052 | Derivatives | CRR Annex II; Annex V.Part 1.17 | |||||||||
0053 | Equity instruments | ECB/2013/33; Annex 2.Part 2.4-5 | |||||||||
0054 | Debt securities | Annex V.Part 1.31 | |||||||||
0055 | Loans and advances | Annex V.Part 1.32 | |||||||||
0056 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||||||||
0057 | Equity instruments | IAS 32.11 | |||||||||
0058 | Debt securities | Annex V.Part 1.31 | |||||||||
0059 | Loans and advances | Annex V.Part 1.32 | |||||||||
0060 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||||||
0070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||
0080 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||||||
0090 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||||||||
0101 | Financial assets at fair value through other comprehensive income | IFRS 7.8 (h); IFRS 9.4.1.2A | |||||||||
0102 | Equity instruments | IAS 32.11 | |||||||||
0103 | Debt securities | Annex V.Part 1.31 | |||||||||
0104 | Loans and advances | Annex V.Part 1.32 | |||||||||
0121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | |||||||||
0122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
0123 | Debt securities | Annex V.Part 1.31 | |||||||||
0124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
0125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (6),(8) | |||||||||
0126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
0127 | Debt securities | Annex V.Part 1.31 | |||||||||
0128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
0140 | 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 | ||||||||
LIABILITIES | |||||||||||
0150 | Financial liabilities held for trading | Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||||||||
0160 | Derivatives | CRR Annex II | IFRS 9.BA.7(a) | ||||||||
0170 | Short positions | IFRS 9.BA.7(b) | |||||||||
0180 | 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 | ||||||||
0190 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||||||
0200 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||||||
0201 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||||||||
0202 | Derivatives | CRR Annex II; Annex V.Part 1.25, 27 | |||||||||
0203 | Short positions | ||||||||||
0204 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||||||
0205 | Debt securities issued | Annex V.Part 1.37 | |||||||||
0206 | Other financial liabilities | Annex V.Part 1.38-41 | |||||||||
0210 | 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 9.4.1.5 | ||||||||
0220 | 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 | ||||||||
0230 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||||||
0240 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||||||||
0250 | Derivatives – Hedge accounting | Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | ||||||||
15. Derecognition and financial liabilities associated with transferred financial assets
References National GAAP based on BAD | References National GAAP compatible IFRS | Transferred financial assets entirely recognized | Transferred financial assets recognized to the extent of the instution's continuing involvement | Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights | Amounts derecognised for capital purposes | |||||||||
Transferred assets | Associated liabilities ITS V.Part 2.181 | Principal amount outstanding of the original assets | Carrying amount of assets still recognised [continuing involvement] | Carrying amount of associated liabilites | ||||||||||
Carrying amount | Of which: securitizations | Of which: repurchase agreements | Carrying amount | Of which: securitizations | Of which: repurchase agreements | |||||||||
IFRS 7.42D.(e), Annex V.Part 1.27 | IFRS 7.42D(e); CRR art 4(1)(61) | IFRS 7.42D(e); Annex V.Part 2.183-184 | IFRS 7.42D(e) | IFRS 7.42D.(e) | IFRS 7.42D(e); Annex V.Part 2.183-184 | IFRS 7.42D(f) | IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181 | CRR art 109; Annex V.Part 2.182 | ||||||
Annex V.Part 1.27-28 | CRR art 4(61) | Annex V.Part 2.183-184 | CRR art 4(61) | Annex V.Part 2.183-184 | CRR art 109; Annex V.Part 2.182 | |||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | ||||
0010 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A | ||||||||||||
0020 | Equity instruments | IAS 32.11 | ||||||||||||
0030 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0040 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
0041 | Trading financial assets | Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15 | ||||||||||||
0042 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
0043 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0044 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
0045 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 | ||||||||||||
0046 | Equity instruments | IAS 32.11 | ||||||||||||
0047 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0048 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
0050 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |||||||||||
0060 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||||||||
0070 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||||||||
0080 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||||||||||
0091 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||||||||||||
0092 | Equity instruments | IAS 32.11 | ||||||||||||
0093 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0094 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
0121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | ||||||||||||
0122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
0123 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35 | ||||||||||||
0125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), 8(2) | ||||||||||||
0126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
0127 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35 | ||||||||||||
0131 | Financial assets at amortised cost | Accounting Directive art 42a(4)(b),(5a); IAS 39.9 | IFRS 7.8 (f); IFRS 9.4.1.2 | |||||||||||
0132 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | |||||||||||
0133 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | |||||||||||
0181 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16 | ||||||||||||
0200 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
0182 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0183 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
0184 | Other non-trading non-derivative financial assets | BAD art 35-37 | ||||||||||||
0185 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
0186 | Debt securities | Annex V.Part 1.31 | ||||||||||||
0187 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
0190 | Total | |||||||||||||
16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |||
Income | Expenses | ||||
Annex V.Part 2.187, 189 | Annex V.Part 2.188, 190 | ||||
0010 | 0020 | ||||
0010 | Derivatives -Trading | CRR Annex II; Annex V.Part 2.193 | IFRS 9.Appendix A,.BA.1,.BA.6; Annex V.Part 2.193 | ||
0015 | of which: interest income from derivatives in economic hedges | Annex V.Part 2.193 | Annex V.Part 2.193 | ||
0020 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||
0030 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0040 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0050 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0060 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0070 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0080 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||
0090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0140 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
0141 | of which: lending for house purchase | Annex V.Part 2.88(b), 194i | Annex V.Part 2.88(b), 194i | ||
0142 | of which: credit for consumption | Annex V.Part 2.88(a), 194i | Annex V.Part 2.88(a), 194i | ||
0150 | Other assets | Annex V.Part 2.5 | Annex V.Part 2.5 | ||
0160 | 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 | ||
0170 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0180 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0190 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0200 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0210 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0220 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
0230 | Debt securities issued | Annex V.1.37 | Annex V.Part 1.37 | ||
0240 | Other financial liabilities | Annex V.Part 1.32-34, Part 2.191 | Annex V.Part 1.32-34, Part 2.191 | ||
0250 | Derivatives - Hedge accounting, interest rate risk | Annex V.Part 2.192 | Annex V.Part 2.192 | ||
0260 | Other Liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
0270 | INTEREST | BAD art 27.Vertical layout(1), (2) | IAS 1.97 | ||
0280 | of which: interest-income on credit impaired financial assets | IFRS 9.5.4.1;.B5.4.7; Annex V.Part 2.194 | |||
0290 | of which: interest from leases | Annex V.Part 2.194ii | IFRS 16.38 (a), 49, Annex V.Part 2.194ii | ||
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
Annex V. Part 2.195-196 | ||||
0010 | ||||
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | Annex V.Part 1.28 | |
0020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
0030 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
0040 | 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 | |
0050 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |
0060 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | |
0070 | 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 | Annex V.Part 2.45 | |
16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
Annex V. Part 2.197-198 | ||||
0010 | ||||
0010 | Derivatives | IFRS 9.Appendix A,.BA.1,.BA.7(a) | ||
0015 | of which: Economic hedges with use of the fair value option | IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 | ||
0020 | Equity instruments | IAS 32.11 | ||
0030 | Debt securities | Annex V.Part 1.31 | ||
0040 | Loans and advances | Annex V.Part 1.32 | ||
0050 | Short positions | IFRS 9.BA.7(b) | ||
0060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
0070 | Debt securities issued | Annex V.Part 1.37 | ||
0080 | Other financial liabilities | Annex V.Part 1.38-41 | ||
0090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 9.Appendix A,.BA.6;IFRS 7.20(a)(i) | ||
0095 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.5.6.2; annex V.Part 2.199 | ||
0100 | Derivatives | CRR Annex II | ||
0110 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
0120 | Debt securities | Annex V.Part 1.31 | ||
0130 | Loans and advances | Annex V.Part 1.32 | ||
0140 | Short positions | |||
0150 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
0160 | Debt securities issued | Annex V.Part 1.37 | ||
0170 | Other financial liabilities | Annex V.Part 1.38-41 | ||
0180 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6); Annex V.Part 1.17 | ||
16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
0010 | ||||
0010 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | ||
0020 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | ||
0030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | ||
0040 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | ||
0050 | Derivatives related with commodities | Annex V.Part 2.200(e) | ||
0060 | Other | Annex V.Part 2.200(f) | ||
0070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | |
0080 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | ||
0090 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | ||
0100 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | ||
0110 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | ||
0120 | Derivatives related with commodities | Annex V.Part 2.200(e) | ||
0130 | Other | Annex V.Part 2.200(f) | ||
0140 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | ||
16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
Annex V.Part 2.201 | ||||
0010 | ||||
0020 | Equity instruments | IAS 32.11 | ||
0030 | Debt securities | Annex V.Part 1.31 | ||
0040 | Loans and advances | Annex V.Part 1.32 | ||
0090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) | ||
0100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 | ||
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk | ||
Annex V.Part 2.203 | Annex V.Part 2.203 | ||||
0010 | 0020 | ||||
0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
0020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||
0030 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||
0040 | 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 | ||
0050 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||
0060 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
0070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | ||
0071 | of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 | |||
0072 | of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 | |||
0080 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
0090 | Debt securities | Annex V.Part 1.31 | |||
0100 | Loans and advances | Annex V.Part 1.32 | |||
0110 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
0120 | Debt securities issued | Annex V.Part 1.37 | |||
0130 | Other financial liabilities | Annex V.Part 1.38-41 | |||
0140 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | |||
16.6 Gains or losses from hedge accounting
References National GAAP based on BAD Annex V.Part 2.207 | References National GAAP compatible IFRS | Current period | ||
Annex V.Part 2.205 | ||||
0010 | ||||
0010 | Fair value changes of the hedging instrument [including discontinuation] | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
0020 | Fair value changes of the hedged item attributable to the hedged risk | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 9.6.3.7;.6.5.8;.B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 | |
0030 | Ineffectiveness in profit or loss from cash flow hedges | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
0040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | Accounting Directive art 8(1)(a) | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
0050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | Accounting Directive art 8(1)(a), (6), (8)(a) | ||
16.7 Impairment on non-financial assets
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||||
Additions | Reversals | Accumulated impairment | ||||
Annex V.Part 2.208 | Annex V.Part 2.208 | |||||
0010 | 0020 | 0040 | ||||
0060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | |||
0070 | Subsidiaries | IFRS 10 Appendix A | ||||
0080 | Joint ventures | IAS 28.3 | ||||
0090 | Associates | IAS 28.3 | ||||
0100 | Impairment or (-) reversal of impairment on non-financial assets | IAS 36.126(a),(b) | ||||
0110 | Property, plant and equipment | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | |||
0120 | Investment properties | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | |||
0130 | Goodwill | BAD art 27.Vertical layout(9) | IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) | |||
0140 | Other intangible assets | BAD art 27.Vertical layout(9) | IAS 38.118(e)(iv)(v) | |||
0145 | Other | IAS 36.126(a),(b) | ||||
0150 | TOTAL | |||||
16.8 Other administrative expenses
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
Expenses | ||||
0010 | ||||
0010 | Information Technology expenses | Annex V.Part 2.208i | Annex V.Part 2.208i | |
0020 | IT outsourcing | Annex V.Part 2.208i-208ii | Annex V.Part 2.208i-208ii | |
0030 | IT expenses other than IT outsourcing expenses | Annex V.Part 2.208i | Annex V.Part 2.208i | |
0040 | Taxes and duties (other) | Annex V.Part 2.208iii | Annex V.Part 2.208iii | |
0050 | Consulting and professional services | Annex V.Part 2.208iv | Annex V.Part 2.208iv | |
0060 | Advertising, marketing and communication | Annex V.Part 2.208v | Annex V.Part 2.208v | |
0070 | Expenses related to credit risk | Annex V.Part 2.208vi | Annex V.Part 2.208vi | |
0080 | Litigation expenses not covered by provisions | Annex V.Part 2.208vii | Annex V.Part 2.208vii | |
0090 | Real estate expenses | Annex V.Part 2.208viii | Annex V.Part 2.208viii | |
0100 | Leasing expenses | Annex V.Part 2.208ix | Annex V.Part 2.208ix | |
0110 | Other admininstrative expenses - Rest | Annex V.Part 2.208x | Annex V.Part 2.208x | |
0120 | OTHER ADMINISTRATIVE EXPENSES | |||
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1 Assets
References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount] | ||
Annex V.Part 1.27-28, Part 2.209 | ||||
0010 | ||||
0010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | |
0020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | |
0030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | |
0040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | |
0050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 7.8(a)(ii);IFRS 9.Appendix A | |
0060 | Derivatives | CRR Annex II | IFRS 9.Appendix A | |
0070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
0080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | |
0090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | |
0091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | ||
0092 | Derivatives | CRR Annex II; Annex V.Part 1.17 | ||
0093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
0094 | Debt securities | Annex V.Part 1.31 | ||
0095 | Loans and advances | Annex V.Part 1.32 | ||
0096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 | ||
0097 | Equity instruments | IAS 32.11 | ||
0098 | Debt securities | Annex V.Part 1.31 | ||
0099 | Loans and advances | Annex V.Part 1.32 | ||
0100 | 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 | |
0110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | ||
0120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
0130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
0141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||
0142 | Equity instruments | IAS 32.11 | ||
0143 | Debt securities | Annex V.Part 1.31 | ||
0144 | Loans and advances | Annex V.Part 1.32 | ||
0171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | ||
0172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
0173 | Debt securities | Annex V.Part 1.31 | ||
0174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
0175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | ||
0176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
0177 | Debt securities | Annex V.Part 1.31 | ||
0178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
0181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | ||
0182 | Debt securities | Annex V.Part 1.31 | ||
0183 | Loans and advances | Annex V.Part 1.32 | ||
0231 | 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 | ||
0380 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
0232 | Debt securities | Annex V.Part 1.31 | ||
0233 | Loans and advances | Annex V.Part 1.32 | ||
0234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | ||
0235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
0236 | Debt securities | Annex V.Part 1.31 | ||
0237 | Loans and advances | Annex V.Part 1.32 | ||
0240 | 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 | |
0250 | 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 | |
0260 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 | |
0270 | Assets under reinsurance and insurance contracts | Annex V.Part 2.211 | IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 | |
0280 | Tangible assets | BAD art 4.Assets(10) | ||
0290 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | |
0300 | Goodwill | BAD art 4.Assets(9); CRR art 4(1)(113) | IFRS 3.B67(d); CRR art 4(1)(113) | |
0310 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8,118 | |
0320 | Tax assets | IAS 1.54(n-o) | ||
0330 | Current tax assets | IAS 1.54(n); IAS 12.5 | ||
0340 | 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) | |
0350 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | |
0360 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 | ||
0365 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | ||
0370 | TOTAL ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 | |
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Nominal amount] | ||
Annex V.Part 2.118, 209 | ||||
0010 | ||||
0010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |
0020 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |
0030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |
0040 | OFF-BALANCE SHEET EXPOSURES | |||
17.3 Liabilities and equity
References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount] | ||
Annex V.Part 1.27-28, Part 2.209 | ||||
0010 | ||||
0010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||
0020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | ||
0030 | Short positions | IFRS 9.BA7(b) | ||
0040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
0050 | Debt securities issued | Annex V.Part 1.37 | ||
0060 | Other financial liabilities | Annex V.Part 1.38-41 | ||
0061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | ||
0062 | Derivatives | CRR Annex II; Annex V.Part 1.25, 27 | ||
0063 | Short positions | |||
0064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
0065 | Debt securities issued | Annex V.Part 1.37 | ||
0066 | Other financial liabilities | Annex V.Part 1.38-41 | ||
0070 | 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 | |
0080 | 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 | |
0090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |
0100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | |
0110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | |
0120 | 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 | |
0130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | |
0140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | |
0141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | ||
0142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
0143 | Debt securities issued | Annex V.Part 1.37 | ||
0144 | Other financial liabilities | Annex V.Part 1.38-41 | ||
0150 | 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 | |
0160 | 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 | |
0170 | Liabilities under insurance and reinsurance contracts | Annex V.Part 2.212 | IFRS 4.IG20(a); Annex V.Part 2.212 | |
0180 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | |
0190 | Tax liabilities | IAS 1.54(n-o) | ||
0200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | ||
0210 | 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) | |
0220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | ||
0230 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | |
0240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | ||
0245 | Haircuts for trading liabilities valued at fair value | Annex V Part 1.29 | ||
0250 | LIABILITIES | IAS 1.9(b);IG 6 | ||
0260 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | |
0270 | Share premium | BAD art 4.Liabilities(10); CRR art 4(124) | IAS 1.78(e); CRR art 4(1)(124) | |
0280 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | Annex V.Part 2.18-19 | |
0290 | Other equity | Annex V.Part 2.20 | IFRS 2.10; Annex V.Part 2.20 | |
0300 | Accumulated other comprehensive income | CRR art 4(1)(100) | CRR art 4(1)(100) | |
0310 | Retained earnings | CRR art 4(1)(123) | CRR art 4(1)(123) | |
0320 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.33, D5-D8 | |
0325 | Fair value reserves | Accounting Directive art 8(1)(a) | ||
0330 | Other reserves | BAD art 4.Liabilities (11)-(13) | IAS 1.54; IAS 1.78 (e) | |
0335 | First consolidation differences | Accounting Directive art 24(3)(c) | ||
0340 | (-) Treasury shares | Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20 | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28 | |
0350 | Profit or loss attributable to owners of the parent | BAD art 4.Liabilities(14) | IFRS 10.B94 | |
0360 | (-) Interim dividends | CRR Article 26 (2) | IAS 32.35 | |
0370 | Minority interests [Non-controlling interests] | Accounting Directive art 24(4) | IAS 1.54(q); IFRS 10.22,.B94 | |
0380 | TOTAL EQUITY | IAS 1.9(c), IG 6 | ||
0390 | TOTAL EQUITY AND TOTAL LIABILITIES | BAD art 4.Liabilities | IAS 1.IG6 | |
18 Information on performing and non-performing exposures
18.0 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 | 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) | Of which: purchased or originated credit-impaired financial assets | 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: purchased or originated credit-impaired financial assets | of which: impaired | of which: 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) | of which: purchased or originated credit-impaired financial assets | 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) | of which: purchased or originated credit-impaired financial assets | Collateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures | ||||||||||
0010 | 0020 | 0030 | 0055 | 0056 | 0057 | 0058 | 0060 | 0070 | 0080 | 0090 | 0101 | 0102 | 0106 | 0107 | 0109 | 0110 | 0121 | 0900 | 0122 | 0130 | 0140 | 0910 | 0141 | 0142 | 0143 | 0150 | 0160 | 0170 | 0180 | 0191 | 0192 | 0196 | 0197 | 0950 | 0951 | 0952 | 0201 | 0200 | 0205 | 0210 | ||||
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. 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) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | CRR Art. 47a (3); 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) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235, 237(f) | 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) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | 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) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | 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. 222, 235 | CRR Art. 47a (3); 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 | CRR art 178; Annex V.Part 2.237(b) | CRR art 4(95); Annex V.Part 2.237(a) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | Annex V. Part 2. 222, 235 | 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 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||||||||||||||
0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | |||||||||||||||||||||||||||||||||||||||||
0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | |||||||||||||||||||||||||||||||||||||||||
0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||||||||||||||||||||||||||||||||||||
0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||||||||||||||||||||||||||||||||||||
0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | |||||||||||||||||||||||||||||||||||||||||
0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | Annex V.Part 2.233(a) | |||||||||||||||||||||||||||||||||||||||||
0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | |||||||||||||||||||||||||||||||||||||||||
0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||||||||||||||||||||||||||||||||||||
0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||||||||||||||||||||||||||||||||||||
0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | |||||||||||||||||||||||||||||||||||||||||
0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | Annex V.Part 2.233(b) | |||||||||||||||||||||||||||||||||||||||||
0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | |||||||||||||||||||||||||||||||||||||||||
0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | |||||||||||||||||||||||||||||||||||||||||
0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | |||||||||||||||||||||||||||||||||||||||||
0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||||||||||||||||||||||||||
0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | |||||||||||||||||||||||||||||||||||||||||
0231 | 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 | Annex V.Part 2.233(c), 234 | |||||||||||||||||||||||||||||||||||||||||
0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | |||||||||||||||||||||||||||||||||||||||||
0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | ||||||||||||||||||||||||||||||||||||||||||
0340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |||||||||||||||||||||||||||||||||||||||||
0350 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0360 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0370 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0380 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0390 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0400 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
0410 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |||||||||||||||||||||||||||||||||||||||||
0420 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0430 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0440 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0450 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0460 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0470 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
0480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |||||||||||||||||||||||||||||||||||||||||
0490 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |||||||||||||||||||||||||||||||||||||||||
0500 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |||||||||||||||||||||||||||||||||||||||||
0510 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |||||||||||||||||||||||||||||||||||||||||
0520 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |||||||||||||||||||||||||||||||||||||||||
0530 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||||||||||||||||||||||||||
0540 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||||||||||||||||||||||||||
0550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | Annex V.Part 2.217 | |||||||||||||||||||||||||||||||||||||||||
18.1 Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount of loans and advances | |||
Inflows to non-performing exposures | (-) Outflows from non-performing exposures | ||||
0010 | 0020 | ||||
Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi | Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi | ||||
Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi | Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi | ||||
0010 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
0020 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
0030 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
0040 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
0050 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
0060 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||
0070 | Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix | SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix | ||
0080 | Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239vii (a), 239ix | Annex V.Part 2.239vii (a), 239ix | ||
0090 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 239vii (b) | Annex V.Part 2.86(a), 87, 239vii (b) | ||
0100 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
0110 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 239vii (b) | Annex V.Part 2.86(a), 87, 239vii (b) | ||
0120 | Of which: Credit for consumption | Annex V.Part 2.88(a), 239vii (c) | Annex V.Part 2.88(a), 239vii (c) | ||
0130 | LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | Annex V.Part 2.217 | ||
0140 | LOANS AND ADVANCES HELD FOR SALE | Annex V.Part 2.220 | |||
0150 | TOTAL INFLOWS / OUTFLOWS | ||||
18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 | ||||||||||||||||||||||||||||||||||
of which: exposures with forbearance measures | Performing | Non-performing | Of which: Exposures with forbearance measures | Performing exposures - Accumulated impairments | 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: performing exposures with forbearance measures | 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: defaulted | Of which: Non-performing exposures with forbearance measures | Of which: Performing exposures with forbearance measures | 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: Non-performing exposures with forbearance measures | Collateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures | ||||||||||||||
of which: Performing forborne exposures under probation reclassified from non-performing | ||||||||||||||||||||||||||||||||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 | 0200 | 0210 | 0220 | 0230 | 0240 | 0250 | 0260 | 0270 | 0280 | 0290 | 0300 | 0310 | 0320 | 0330 | 0340 | |||||
Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2. 256(b), 261 | 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 | CRR art 178; Annex V.Part 2.237(b) | Annex V. Part 2. 259-263 | Annex V. Part 2. 238 | Annex V. Part 2. 267 | Annex V. Part 2. 238 | Annex V. Part 2. 207 | 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 | Annex V. Part 2. 207 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||||
Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2. 256(b), 261 | 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 | CRR art 178; Annex V.Part 2.237(b) | Annex V. Part 2. 259-263 | Annex V. Part 2. 238 | Annex V. Part 2. 267 | Annex V. Part 2. 238 | Annex V. Part 2. 207 | 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 | Annex V. Part 2. 207 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | |||||
0010 | Non-finan-cial corpo-rations | Commercial real estate (CRE) loans to small and medium-sized enterprises | SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii | SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii | ||||||||||||||||||||||||||||||||||
0020 | Commercial real estate (CRE) loans to non-financial corporations other than SMEs | Annex V.Part 2.239vi (a), 239vii | Annex V.Part 2.239vi (a), 239vii | |||||||||||||||||||||||||||||||||||
0030 | Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 239vi (b) | Annex V.Part 2.86(a), 87, 239vi (b) | |||||||||||||||||||||||||||||||||||
0040 | Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | |||||||||||||||||||||||||||||||||||
0050 | Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | |||||||||||||||||||||||||||||||||||
0060 | Of which: Loans with LTV ratio higher than 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | |||||||||||||||||||||||||||||||||||
0070 | House-holds | Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 239vi (b) | Annex V.Part 2.86(a), 87, 239vi (b) | ||||||||||||||||||||||||||||||||||
0080 | Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | |||||||||||||||||||||||||||||||||||
0090 | Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | |||||||||||||||||||||||||||||||||||
0100 | Of which: Loans with LTV ratio higher than 100% | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | Annex V.Part 2.86(a), 87, 239vi (b), 239viii | |||||||||||||||||||||||||||||||||||
19. Information forborne exposures
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 | ||||||||||||||||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0175 | 0180 | 0185 | ||||
References National GAAP compatible IFRS | CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | |||
References National GAAP based on BAD | CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 | CRR art 178; Annex V. Part 2.264(b) | CRR art 4(95); Annex V.Part 2.264(a) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | CRR Art. 47b (1); Annex V. Part 2. 240, 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | |||
0005 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3 | Annex V.Part 2.2, 3 | ||||||||||||||||||||
0010 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
0020 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
0030 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
0040 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
0050 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
0060 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
0070 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
0130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
0140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
0150 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
0160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
0170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
0180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | Annex V.Part 2.249(a) | ||||||||||||||||||||
0181 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
0182 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
0183 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
0184 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
0185 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
0186 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
0191 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
0192 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
0193 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
0194 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
0195 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
0196 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
0900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
0903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
0197 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
0910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
0913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | Annex V.Part 2.249(b) | ||||||||||||||||||||
0211 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||||||||||||||
0212 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
0213 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
0214 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
0215 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
0216 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
0221 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||||||||||||||
0222 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||||||||||||||
0223 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||||||||||||||
0224 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||||||||||||||
0225 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||||||||||||||
0226 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||||||||||||||
0920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||||||||||||||
0923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
0227 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||||||||||||||
0930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | ||||||||||||||||||||
0933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | Annex V.Part 2.88(a), 234i (b) | ||||||||||||||||||||
0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | Annex V.Part 2.249 | ||||||||||||||||||||
0330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | Annex V.Part 2.246 | ||||||||||||||||||||
0335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | |||||||||||||||||||||
0340 | 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 | ||||||||||||||||||||
20. Geographical breakdown
20.1 Geographical breakdown of assets by location of the activities
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | |||
Domestic activitivies | Non-domestic activities | ||||
Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
0010 | 0020 | ||||
0010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | ||
0020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | ||
0030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | ||
0040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | ||
0050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 9. Appendix A | ||
0060 | Derivatives | CRR Annex II | IFRS 9. Appendix A | ||
0070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
0080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | ||
0090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | ||
0091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||
0092 | Derivatives | CRR Annex II; Annex V.Part 1.17, 27 | |||
0093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
0094 | Debt securities | Annex V.Part 1.31 | |||
0095 | Loans and advances | Annex V.Part 1.32 | |||
0096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | |||
0097 | Equity instruments | IAS 32.11 | |||
0098 | Debt securities | Annex V.Part 1.31 | |||
0099 | Loans and advances | Annex V.Part 1.32 | |||
0100 | 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 | ||
0110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | |||
0120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||
0130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||
0141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | |||
0142 | Equity instruments | IAS 32.11 | |||
0143 | Debt securities | Annex V.Part 1.31 | |||
0144 | Loans and advances | Annex V.Part 1.32 | |||
0171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | |||
0172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
0173 | Debt securities | Annex V.Part 1.31 | |||
0174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||
0175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | |||
0176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
0177 | Debt securities | Annex V.Part 1.31 | |||
0178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||
0181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | |||
0182 | Debt securities | Annex V.Part 1.31 | |||
0183 | Loans and advances | Annex V.Part 1.32 | |||
0231 | 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 | |||
0330 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
0232 | Debt securities | Annex V.Part 1.31 | |||
0233 | Loans and advances | Annex V.Part 1.32 | |||
0234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |||
0235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||
0236 | Debt securities | Annex V.Part 1.31 | |||
0237 | Loans and advances | Annex V.Part 1.32 | |||
0240 | 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 | ||
0250 | 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 | ||
0260 | Tangible assets | BAD art 4.Assets(10) | |||
0270 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | ||
0280 | Investments in subsidaries, 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 | ||
0290 | Tax assets | IAS 1.54(n-o) | |||
0300 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | ||
0310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |||
0315 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | |||
0320 | ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 | ||
20.2 Geographical breakdown of liabilities by location of the activities
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | |||
Domestic activitivies | Non-domestic activities | ||||
Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
0010 | 0020 | ||||
0010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | |||
0020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | |||
0030 | Short positions | IFRS 9.BA7(b) | |||
0040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
0050 | Debt securities issued | Annex V.Part 1.37 | |||
0060 | Other financial liabilities | Annex V.Part 1.38-41 | |||
0061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||
0062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | |||
0063 | Short positions | ||||
0064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
0065 | Debt securities issued | Annex V.Part 1.37 | |||
0066 | Other financial liabilities | Annex V.Part 1.38-41 | |||
0070 | 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 | ||
0080 | 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 | ||
0090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||
0100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
0110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | ||
0120 | 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 | ||
0130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||
0140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||
0141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |||
0142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
0143 | Debt securities issued | Annex V.Part 1.37 | |||
0144 | Other financial liabilities | Annex V.Part 1.38-41 | |||
0150 | 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 | ||
0160 | 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 | ||
0170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | ||
0180 | Tax liabilities | IAS 1.54(n-o) | |||
0190 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
0200 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
0210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
0215 | Haircuts for trading liabilities valued at fair value | Annex V Part 1.29 | |||
0220 | LIABILITIES | IAS 1.9(b);IG 6 | |||
20.3 Geographical breakdown of statement of profit or loss items by location of the activities
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |||
Domestic activitivies | Non-domestic activities | ||||
Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
0010 | 0020 | ||||
0010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | ||
0020 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | ||
0030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
0040 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | Annex V.Part 2.40 | ||
0050 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | ||
0060 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | ||
0070 | 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 | ||
0080 | 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 | ||
0083 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.5.7.1 | |||
0085 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | |||
0090 | 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 | |||
0095 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | |||
0100 | Gains or (-) losses from hedge accounting, net | Accounting Directive art 8(1)(a), (6), (8) | Annex V.Part 2.47-48 | ||
0110 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
0120 | 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 | Annex V Part 2.56 | ||
0130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | |||
0140 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
0150 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
0155 | TOTAL OPERATING INCOME, NET | ||||
0160 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
0165 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | Annex V.Part 2.48i | ||
0170 | (Depreciation) | IAS 1.102, 104 | |||
0171 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |||
0175 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
0180 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | |||
0190 | (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); Annex V Part 2.51, 53 | ||
0200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | ||
0210 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | |||
0220 | Negative goodwill recognised in profit or loss | Accounting Directive art 24(3)(f) | IFRS 3.Appendix B64(n)(i) | ||
0230 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | Annex V.Part 2.54 | ||
0240 | 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 | |||
0250 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
0260 | (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 | ||
0270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
0275 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
0280 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |||
0290 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) | ||
20.4 Geographical breakdown of assets by residence of the counterparty
Country of residence of the counterparty:
References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||||
Of which: held for trading or trading | of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits | Of which: forborne | Of which: non-perfoming | ||||||||
of which: defaulted | |||||||||||
Annex V.Part 1.34, Part 2.271, 275 | Annex V.Part 1.15(a), 16(a), 17, Part 2.273 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.274 | Annex V.Part 2.274 | ||||
0010 | 0011 | 0012 | 0022 | 0025 | 0026 | 0031 | 0040 | ||||
0010 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A, Annex V.Part 2.272 | ||||||||
0020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
0030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
0040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | IAS 32.11 | ||||||||
0050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
0060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
0070 | Of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
0075 | Cash balances at central banks and other demand deposits | BAD art 13(2); Annex V.Part 2.2, 3, 273 | Annex V.Part 2.2, 3 | ||||||||
0080 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||||||||
0090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||
0100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||
0110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
0120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
0130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
0140 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||||||||
0150 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||||||||
0160 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||||||||
0170 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||||||||
0180 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||||||||
0190 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||||||||
0200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | ||||||||
0210 | Of which: Loans collateralized by commercial immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||
0220 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||||||||
0230 | Of which: Loans collateralized by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | ||||||||
0240 | Of which: Credit for consumption | Annex V.Part 2.88(a) | Annex V.Part 2.88(a) | ||||||||
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
Country of residence of the counterparty:
References National GAAP based on BAD | References National GAAP compatible IFRS | Nominal amount | Provisions for commitments and guarantees given | |||||
Of which: forborne | Of which: non-perfoming | |||||||
of which: defaulted | ||||||||
Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.276 | ||||
0010 | 0022 | 0025 | 0026 | 0030 | ||||
0010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |||||
0020 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |||||
0030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |||||
20.6 Geographical breakdown of liabilities by residence of the counterparty
Country of residence of the counterparty:
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
Annex V.Part 1.27-28, 2.271 | ||||
0010 | ||||
0010 | Derivatives | CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272 | IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 | |
0020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
0030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
0040 | Short positions | Annex V.Part 1.44(d) | IFRS 9.BA7(b); Annex V.Part 1.44(d) | |
0050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
0060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
0070 | 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 | |
0080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
0090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
0100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
0110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
0120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
0130 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |
20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
Country of residence of the counterparty:
References | Non-financial corporations Annex V. Part 2.271, 277 | ||||||
Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||
of which: loans and advances subject to impairment | Of which: non-performing | ||||||
Annex V.Part 1.34, Part 2.275 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.274 | Annex V.Part 2.274 | |||
0010 | 0011 | 0012 | 0021 | 0022 | |||
0010 | A Agriculture, forestry and fishing | NACE Regulation | |||||
0020 | B Mining and quarrying | NACE Regulation | |||||
0030 | C Manufacturing | NACE Regulation | |||||
0040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | |||||
0050 | E Water supply | NACE Regulation | |||||
0060 | F Construction | NACE Regulation | |||||
0070 | G Wholesale and retail trade | NACE Regulation | |||||
0080 | H Transport ans storage | NACE Regulation | |||||
0090 | I Accommodation and food service activities | NACE Regulation | |||||
0100 | J Information and communication | NACE Regulation | |||||
0105 | K Financial and insurance activities | NACE Regulation | |||||
0110 | L Real estate activities | NACE Regulation | |||||
0120 | M Professional, scientific and technical activities | NACE Regulation | |||||
0130 | N Administrative and support service activities | NACE Regulation | |||||
0140 | O Public administration and defence, compulsory social security | NACE Regulation | |||||
0150 | P Education | NACE Regulation | |||||
0160 | Q Human health services and social work activities | NACE Regulation | |||||
0170 | R Arts, entertainment and recreation | NACE Regulation | |||||
0180 | S Other services | NACE Regulation | |||||
0190 | LOANS AND ADVANCES | Annex V.Part 1.32 | |||||
21. Tangible and intangible assets: assets subject to operating lease
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
Annex V.Part 2.278-279 | ||||
0010 | ||||
0010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | ||
0020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | ||
0030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | ||
0040 | Investment property | IAS 40.IN5; IAS 1.54(b) | ||
0050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | ||
0060 | Cost model | IAS 17.49; IAS 40.56,79(c) | ||
0070 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8, 118 | |
0080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | ||
0090 | Cost model | IAS 17.49; IAS 38.74 | ||
22. Asset management, custody and other service functions
22.1 Fee and commission income and expenses by activity
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
Annex V.Part 2.280 | ||||
BAD art 27.Vertical layout(4), (5) | IFRS 7.20(c) | 0010 | ||
0010 | Fee and commission income | Annex V.Part 2.281-284 | ||
0020 | Securities | |||
0030 | Issuances | Annex V.Part 2.284(a) | Annex V.Part 2.284(a) | |
0040 | Transfer orders | Annex V.Part 2.284(b) | Annex V.Part 2.284(b) | |
0050 | Other fee and commission income in relation to securities | Annex V.Part 2.284(c) | Annex V.Part 2.284(c) | |
0051 | Corporate Finance | |||
0052 | M&A advisory | Annex V.Part 2.284 (e) | Annex V.Part 2.284 (e) | |
0053 | Treasury services | Annex V.Part 2.284(f) | Annex V.Part 2.284(f) | |
0054 | Other fee and commission income in relation to corporate finance activities | Annex V.Part 2.284(g) | Annex V.Part 2.284(g) | |
0055 | Fee based advice | Annex V.Part 2.284(h) | Annex V.Part 2.284(h) | |
0060 | Clearing and settlement | Annex V.Part 2.284(i) | Annex V.Part 2.284(i) | |
0070 | Asset management | Annex V.Part 2.284(j); 285(a) | Annex V.Part 2.284(j); 285(a) | |
0080 | Custody [by type of customer] | Annex V.Part 2.284(j); 285(b) | Annex V.Part 2.284(j); 285(b) | |
0090 | Collective investment | |||
0100 | Other fee and commission income in relation to custody services | |||
0110 | Central administrative services for collective investment | Annex V.Part 2.284(j); 285(c) | Annex V.Part 2.284(j); 285(c) | |
0120 | Fiduciary transactions | Annex V.Part 2.284(j); 285(d) | Annex V.Part 2.284(j); 285(d) | |
0131 | Payment services | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
0132 | Current accounts | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
0133 | Credit cards | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
0134 | Debit cards and other card payments | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
0135 | Transfers and other payment orders | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
0136 | Other fee and commission income in relation to payment services | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
0140 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.284 (l); 285(f) | Annex V.Part 2.284 (l); 285(f) | |
0150 | Collective investment | |||
0160 | Insurance products | |||
0170 | Other fee and commission income in relation to customer resources distributed but not managed | |||
0180 | Structured Finance | Annex V.Part 2.284(n) | Annex V.Part 2.284(n) | |
0190 | Loan servicing activities | Annex V.Part 2.284(o) | Annex V.Part 2.284(o) | |
0200 | Loan commitments given | Annex V.Part 2.284(p) | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) | |
0210 | Financial guarantees given | Annex V.Part 2.284(p) | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) | |
0211 | Loans granted | Annex V.Part 2.284(r) | Annex V.Part 2.284(r) | |
0213 | Foreign exchange | Annex V.Part 2.284(s) | Annex V.Part 2.284(s) | |
0214 | Commodities | Annex V.Part 2.284(t) | Annex V.Part 2.284(t) | |
0220 | Other fee and commission income | Annex V.Part 2.284(u) | Annex V.Part 2.284(u) | |
0230 | (Fee and commission expenses) | Annex V.Part 2.281-284 | ||
0235 | (Securities) | Annex V.Part 2.284(d) | Annex V.Part 2.284(d) | |
0240 | (Clearing and settlement) | Annex V.Part 2.284(i) | Annex V.Part 2.284(i) | |
0245 | (Asset management) | Annex V.Part 2.284(j); 285(a) | Annex V.Part 2.284(j); 285(a) | |
0250 | (Custody) | Annex V.Part 2.284(j); 285 (b) | Annex V.Part 2.284(j); 285 (b) | |
0255 | (Payment services) | Annex V.Part 2.284(k), 285(e) | Annex V.Part 2.284(k), 285(e) | |
0256 | (of which: Credit, Debit and other Cards) | |||
0260 | (Loan servicing activities) | Annex V.Part 2.284(o) | Annex V.Part 2.284(o) | |
0270 | (Loan commitments received) | Annex V.Part 2.284(q) | Annex V.Part 2.284(q) | |
0280 | (Financial guarantees received) | Annex V.Part 2.284(q) | Annex V.Part 2.284(q) | |
0281 | (Externally provided distribution of products) | Annex V.Part 2.284(m) | Annex V.Part 2.284(m) | |
0282 | (Foreign exchange) | Annex V.Part 2.284(s) | Annex V.Part 2.284(s) | |
0290 | (Other fee and commission expenses) | Annex V.Part 2.284(u) | Annex V.Part 2.284(u) | |
22.2 Assets involved in the services provided
References National GAAP based on BAD | References National GAAP compatible IFRS | Amount of the assets involved in the services provided | ||
Annex V.Part 2.285(g) | ||||
0010 | ||||
0010 | Asset management [by type of customer] | Annex V.Part 2.285(a) | Annex V.Part 2.285(a) | |
0020 | Collective investment | |||
0030 | Pension funds | |||
0040 | Customer portfolios managed on a discretionary basis | |||
0050 | Other investment vehicles | |||
0060 | Custody assets [by type of customer] | Annex V.Part 2.285(b) | Annex V.Part 2.285(b) | |
0070 | Collective investment | |||
0080 | Other | |||
0090 | Of which: entrusted to other entities | |||
0100 | Central administrative services for collective investment | Annex V.Part 2.285(c) | Annex V.Part 2.285(c) | |
0110 | Fiduciary transactions | Annex V.Part 2.285(d) | Annex V.Part 2.285(d) | |
0120 | Payment services | Annex V.Part 2.285(e) | Annex V.Part 2.285(e) | |
0130 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.285(f) | Annex V.Part 2.285(f) | |
0140 | Collective investment | |||
0150 | Insurance products | |||
0160 | Other | |||
23. Loans and advances: additional information
23.1 Loans and advances: Number of instruments
Number of instruments (Annex V.Part 2.320) | ||||||||||||||||||||
Performing | Non Performing | |||||||||||||||||||
Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | Annex V.Part 2.86(a), 87, 234i (a) | |||||||||||||||||
0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0080 | Loans and advances in pre-litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 321 | Annex V.Part 1.32, 44(a), Part 2.319, 321 | |||||||||||||||||
0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0150 | Loans and advances in litigation status | Annex V.Part 1.32, 44(a), Part 2.319; 322 | Annex V.Part 1.32, 44(a), Part 2.319; 322 | |||||||||||||||||
0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
23.2 Loans and advances: Additional information on gross carrying amounts
Gross carrying amount (Annex V.Part 1.34) | ||||||||||||||||||||
Performing | Non Performing | |||||||||||||||||||
Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0080 | Loans and advances at cost or at amortised cost | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | |||||||||||||||||
0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0150 | Loans and advances in pre-litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 321 | Annex V.Part 1.32, 44(a), Part 2.319, 321 | |||||||||||||||||
0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0220 | Loans and advances in litigation status | Annex V.Part 1.32, 44(a), Part 2.319, 322 | Annex V.Part 1.32, 44(a), Part 2.319, 322 | |||||||||||||||||
0230 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0240 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0250 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0260 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0270 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0280 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0290 | Unsecured loans and advances without guarantees | Annex V.Part 1.32, 44(a), Part 2.319, 323 | Annex V.Part 1.32, 44(a), Part 2.319, 323 | |||||||||||||||||
0300 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0310 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0320 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0330 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0340 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0350 | Loans and advances with an accumulated coverage ratio > 90% | Annex V.Part 1.32, 44(a), Part 2.319, 324 | Annex V.Part 1.32, 44(a), Part 2.319, 324 | |||||||||||||||||
0360 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0370 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0380 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0390 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0400 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0410 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios
Gross carrying amount (Annex V.Part 1.34) | ||||||||||||||||||||
Performing | Non Performing | |||||||||||||||||||
Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
0010 | Loans and advances collateralised by immovable property | Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319 | Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319 | |||||||||||||||||
0020 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0030 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0040 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0050 | Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | |||||||||||||||||
0060 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0070 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0080 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0090 | Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) | |||||||||||||||||
0100 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0110 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0120 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0130 | Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | |||||||||||||||||
0140 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0150 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0160 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0170 | Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs) collateralised by immovable property | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) | |||||||||||||||||
0180 | Of which: Loans with a LTV higher than 60% and lower than or equal to 80% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0190 | Of which: Loans with a LTV higher than 80% and lower than or equal to 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
0200 | Of which: Loans with a LTV higher than 100% | Annex V.Part 2.239x, 325 | Annex V.Part 2.239x, 325 | |||||||||||||||||
23.4 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk
Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71) | ||||||||||||||||||||
Performing | Non Performing | |||||||||||||||||||
Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235, 237(f) | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235, 237(f) | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0080 | Loans and advances at cost or at amortised cost | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 | |||||||||||||||||
0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0150 | Unsecured loans and advances without guarantees | Annex V.Part 1.32, 44(a), Part 2.319, 323 | Annex V.Part 1.32, 44(a), Part 2.319, 323 | |||||||||||||||||
0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0170 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0180 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0190 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0200 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
23.5 Loans and advances: Collateral received and financial guarantees received
Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 | ||||||||||||||||||||
Performing | Non Performing | |||||||||||||||||||
Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
0010 | Financial guarantees received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0080 | Collateral received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0150 | Immovable property collateral received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0220 | Memorandum item: Collateral received on loans and advances - uncapped amounts | Annex V.Part 2.319, 326, 327 | Annex V.Part 2.319, 326, 327 | |||||||||||||||||
0230 | of which: Immovable property collateral | Annex V.Part 2.319, 326, 327 | Annex V.Part 2.319, 326, 327 | |||||||||||||||||
23.6 Loans and advances: Accumulated partial write-offs
Accumulated partial write-offs (Annex V.Part 2.72, 74) | ||||||||||||||||||||
Performing | Non Performing | |||||||||||||||||||
Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | |||||||||||||||||||
of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | 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 | |||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year
24.1 Loans and advances: Inflows and outflows of non-performing exposures
References National GAAP based on BAD | References National GAAP compatible IFRS | Gross Carrying amount (Annex V. Part 1.34) | ||||||||
Non-performing exposures - loans and advances | ||||||||||
of which: Households | of which: Non-financial corporations | |||||||||
of which: Loans collateralised by residential immovable property | of which: SMEs | of which: CRE loans to NFCs other than SMEs | ||||||||
of which: Commercial Real Estate (CRE) loans | ||||||||||
Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||
Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||||
0010 | Opening balance | Annex V.Part 2.328 | Annex V.Part 2.328 | |||||||
0020 | Inflows | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0030 | Inflow due to reclassification from performing not forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0040 | Inflow due to reclassification from performing forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0050 | of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing | Annex V.Part 2.239ii, 239iii, 239vi, 329(b) | Annex V.Part 2.239ii, 239iii, 239vi, 329(b) | |||||||
0060 | Inflow due to purchase of exposures | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
0070 | Inflow due to accrued interest | Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) | Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) | |||||||
0080 | Inflow due to other reasons | Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) | Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) | |||||||
0090 | Of which: Inflow more than once | Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) | |||||||
0100 | Of which: Inflow of exposures granted in the past 24 months | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
0110 | Of which: Inflow of exposures granted during the period | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
0120 | Outflows | Annex V.Part 2.239iii-239v, 331, 332 | Annex V.Part 2.239iii-239v, 331, 332 | |||||||
0130 | Outflow due to reclassification as performing not forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
0140 | Outflow due to reclassification as performing forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
0150 | Outflow due to partial or total loan repayment | Annex V.Part 2.239iii-239v(b), 331, 332 | Annex V.Part 2.239iii-239v(b), 331, 332 | |||||||
0160 | Outflow due to collateral liquidations | Annex V.Part 2.239iii-239v(c), 331, 332 | Annex V.Part 2.239iii-239v(c), 331, 332 | |||||||
0170 | Net cumulated recoveries from collateral liquidation | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0180 | of which: Write-offs in the context of collateral liquidations | Annex V.Part 2.239iii-239v(c) | Annex V.Part 2.239iii-239v(c) | |||||||
0190 | Outflow due to taking possession of collateral | Annex V.Part 2.239iii-239v(d), 331, 332 | Annex V.Part 2.239iii-239v(d), 331, 332 | |||||||
0200 | Net cumulated recoveries from taking possession of collateral | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0210 | of which: Write-offs in the context of taking possession of collateral | Annex V.Part 2.239iii-239v(d) | Annex V.Part 2.239iii-239v(d) | |||||||
0220 | Outflow due to sale of instruments | Annex V.Part 2.239iii-239v(e), 331, 332 | Annex V.Part 2.239iii-239v(e), 331, 332 | |||||||
0230 | Net cumulated recoveries from sale of instruments | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0240 | of which: Write-offs in the context of sale of instruments | Annex V.Part 2.239iii-239v(e) | Annex V.Part 2.239iii-239v(e) | |||||||
0250 | Outflow due to risk transfers | Annex V.Part 2.239iii-239v(f), 331, 332 | Annex V.Part 2.239iii-239v(f), 331, 332 | |||||||
0260 | Net cumulated recoveries from risk transfers | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
0270 | of which: Write-offs in the context of risk transfers | Annex V.Part 2.239iii-239v(f) | Annex V.Part 2.239iii-239v(f) | |||||||
0280 | Outflow due to write-offs | Annex V.Part 2.239iii-239v(g), 331, 332 | Annex V.Part 2.239iii-239v(g), 331, 332 | |||||||
0290 | Outflow due to reclassification as held for sale | Annex V.Part 2.239iii-239vi, 331, 332 | Annex V.Part 2.239iii-239vi, 331, 332 | |||||||
0300 | Outflow due to other reasons | Annex V.Part 2.239iii-239v(h), 331, 332 | Annex V.Part 2.239iii-239v(h), 331, 332 | |||||||
0310 | Of which: Outflow of non-performing exposures that became non-performing during the period | Annex V.Part 2.334 | Annex V.Part 2.334 | |||||||
0320 | Closing balance | Annex V.Part 2.328 | Annex V.Part 2.328 | |||||||
24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures
References National GAAP based on BAD | References National GAAP compatible IFRS | Accumulated impairment and accumulated negative changes in fair value due to credit risk | ||||||||
Non-performing exposures - loans and advances | ||||||||||
of which: Households | of which: Non-financial corporations | |||||||||
of which: Loans collateralised by residential immovable property | of which: SMEs | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | ||||||||
of which: Commercial Real Estate (CRE) loans | ||||||||||
Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||
Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||||
0010 | Opening balance | Annex V.Part 2.335 | Annex V.Part 2.335 | |||||||
0020 | Increases during the period | Annex V.Part 2.336 | Annex V.Part 2.336 | |||||||
0030 | Of which: impairments against interest accrued | Annex V.Part 2.337 | Annex V.Part 2.337 | |||||||
0040 | Decreases during the period | Annex V.Part 2.338 | Annex V.Part 2.338 | |||||||
0050 | Of which: Reversal of impairment and negative changes in fair value due to credit risk | Annex V.Part 2.339(a) | Annex V.Part 2.339(a) | |||||||
0060 | Of which: Release of allowances due to unwinding process | Annex V.Part 2.339(b) | Annex V.Part 2.339(b) | |||||||
0070 | Closing balance | Annex V.Part 2.335 | Annex V.Part 2.335 | |||||||
24.3 Loans and advances: Write-offs of non-performing exposures during the period
References National GAAP based on BAD | References National GAAP compatible IFRS | Gross Carrying amount | ||||||||
Non-performing exposures - Loans and advances | ||||||||||
of which: Households | of which: Non-financial corporations | |||||||||
of which: Loans collateralised by residential immovable property | Of which: SMEs | Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | ||||||||
Of which: Commercial Real Estate (CRE) loans to SMEs | ||||||||||
Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||
Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||||
0010 | Write-offs during the period | Annex V.Part 2.340 | Annex V.Part 2.340 | |||||||
0020 | Of which: Debt forgiveness | Annex V.Part 2.340 | Annex V.Part 2.340 | |||||||
25. Collateral obtained by taking possession and execution processes
25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows
References National GAAP based on BAD | References National GAAP compatible IFRS | Debt balance reduction | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | ||||||||||||
Time passed since recognition in balance sheet | Of which: Non-current assets held-for-sale | ||||||||||||||
<= 2 years | > 2 years <= 5 years | > 5 years | |||||||||||||
Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | ||||
Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | IFRS 5.6, Annex V.Part 2.175, 175i, 344 | IFRS 5.6, Annex V.Part 1.27, Part 2.175 | ||||
Annex V.Part 1.34, Part 2.343 | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 352 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | ||||
0010 | Opening balance | Annex V.Part 2.341, 342 | Annex V.Part 2.341, 342 | ||||||||||||
0020 | Inflows of collateral during the period | Annex V.Part 2.345, 349 | Annex V.Part 2.345, 349 | ||||||||||||
0030 | Inflow due to new collateral obtained by taking possession | Annex V.Part 2.345, 349 | Annex V.Part 2.345, 349 | ||||||||||||
0040 | Inflow due to positive changes in value | Annex V.Part 2.345, 349 | Annex V.Part 2.345, 349 | ||||||||||||
0050 | Outflows of collateral during the period | Annex V.Part 2.346, 349 | Annex V.Part 2.346, 349 | ||||||||||||
0060 | Outflow for which cash was collected | Annex V.Part 2.347, 349 | Annex V.Part 2.347, 349 | ||||||||||||
0070 | Cash collected net of costs | Annex V.Part 2.347 | Annex V.Part 2.347 | ||||||||||||
0080 | Profits/(-) losses from sale of collateral obtained by taking possession | Annex V.Part 2.347 | Annex V.Part 2.347 | ||||||||||||
0090 | Outflow with replacement by financial instrument | Annex V.Part 2.346, 349 | Annex V.Part 2.346, 349 | ||||||||||||
0100 | Financing granted | Annex V.Part 2.347 | Annex V.Part 2.347 | ||||||||||||
0110 | Outflow due to negative changes in value | Annex V.Part 2.346, 349 | Annex V.Part 2.346, 349 | ||||||||||||
0120 | Closing balance | Annex V.Part 2.341, 342 | Annex V.Part 2.341, 342 | ||||||||||||
25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained
References National GAAP based on BAD | References National GAAP compatible IFRS | Debt balance reduction | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | ||||||||||||||||
Time passed since recognition in balance sheet | Of which: Non-current assets held-for-sale | ||||||||||||||||||
<= 2 years | > 2 years <= 5 years | > 5 years | |||||||||||||||||
Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | ||||
Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175ii | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | IFRS 5.6, Annex V.Part 2.175, 175i | IFRS 5.6, Annex V.Part 1.27, Part 2.175 | ||||
Annex V.Part 1.34, Part 2.343 | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175ii | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i | Annex V.Part 1.27, Part 2.175 | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | ||||
0010 | Residential immovable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
0020 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | Annex V. Part 2.350, 352(a) | ||||||||||||||||
0030 | Commercial immovable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
0040 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | Annex V. Part 2.350, 352(a) | ||||||||||||||||
0050 | Of which: Land related to commercial real estate corporations (excluding agricultural land) | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
0060 | Of which: Land with planning permission for development | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
0070 | Of which: Land without planning permission for development | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
0080 | Movable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
0090 | Equity and debt securities | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
0100 | Other | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
0110 | Total | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
0120 | Number of Collateral obtained by taking possession | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
25.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
References National GAAP based on BAD | References National GAAP compatible IFRS | Debt balance reduction | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) | |||||
Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Accumulated negative changes | ||||
Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | IAS 16.6, Annex V.Part 2.175, 175i | IAS 16.6, Annex V.Part 1.27, Part 2.175 | IAS 16.6, Annex V.Part 2.175, 175ii | ||||
Annex V.Part 1.34, Part 2.343 | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.175, 175i | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175ii | ||||
0010 | 0020 | 0030 | 0040 | 0050 | ||||
0010 | Total | Annex V.Part 2.341, 357-358 | Annex V.Part 2.341, 357-358 | |||||
0020 | Inflows due to new collateral obtained by taking possession | Annex V.Part 2.341, 345, 357-358 | Annex V.Part 2.341, 345, 357-358 | |||||
26. Forbearance management and quality of forbearance
References National GAAP based on BAD | References National GAAP compatible IFRS | Loans and advances with forbearance measures | ||||||||||
of which: Households | of which: Non-financial corporations | |||||||||||
of which: performing | of which: having been granted forbearance measures during the period | of which: performing | of which: having been granted forbearance measures during the period | of which: performing | of which: having been granted forbearance measures during the period | |||||||
Annex V.Part 1.32, Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | ||||
Annex V.Part 1.32, Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||||
0010 | Number of instruments | Annex V. Part 2.320, 355, 356 | Annex V. Part 2.320, 355, 356 | |||||||||
0020 | Gross carrying amount of instruments, for the following types of forbearance measures: | Annex V.Part 1.34, Part 2.355, 357, 359 | Annex V.Part 1.34, Part 2.355, 357, 359 | |||||||||
0030 | Grace period/payment moratorium | Annex V.Part 2.358(a) | Annex V.Part 2.358(a) | |||||||||
0040 | Interest rate reduction | Annex V.Part 2.358(b) | Annex V.Part 2.358(b) | |||||||||
0050 | Extension of maturity/term | Annex V.Part 2.358(c) | Annex V.Part 2.358(c) | |||||||||
0060 | Rescheduled payments | Annex V.Part 2.358(d) | Annex V.Part 2.358(d) | |||||||||
0070 | Debt forgiveness | Annex V.Part 2.358(e) | Annex V.Part 2.358(e) | |||||||||
0080 | Debt asset swaps | Annex V.Part 2.358(f) | Annex V.Part 2.358(f) | |||||||||
0090 | Other forbearance measures | Annex V.Part 2.358(g) | Annex V.Part 2.358(g) | |||||||||
Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time | Annex V.Part 1.34, Part 2.355 | Annex V.Part 1.34, Part 2.355 | ||||||||||
0100 | Loans and advances having been forborne twice | Annex V.Part 2.360(a)(i) | Annex V.Part 2.360(a)(i) | |||||||||
0110 | Loans and advances having been forborne more than twice | Annex V.Part 2.360(a)(i) | Annex V.Part 2.360(a)(i) | |||||||||
0120 | Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures | Annex V.Part 2.360(a)(ii) | Annex V.Part 2.360(a)(ii) | |||||||||
0130 | Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria | Annex V.Part 1.34, Part 2.232, 355, 360(b) | Annex V.Part 1.34, Part 2.232, 355, 360(b) | |||||||||
30. Off-balance sheet activities: Interests in unconsolidated structured entities
30.1 Interests in unconsolidated structured entities
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | ||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0080 | ||||
0010 | Total | |||||||||
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities
By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | |||
Securitisation Special Purpose Entities | Asset management | Other activities | ||||
CRR art 4(1)(66) | Annex V.Part 2.285(a) | |||||
IFRS 12.24, B6.(a) | 0010 | 0020 | 0030 | |||
0010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
0021 | of which: non-performing | Annex V.Part 2.213-239 | Annex V.Part 2.213-239 | |||
0030 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
0040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||
0050 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||
0060 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||
0070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
0080 | Equity instruments issued | IAS 32.11 | ||||
0090 | Derivatives | CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
0100 | 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 | |||
0110 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
Nominal amount | ||||||
0120 | Off-balance sheet exposures given by the reporting institution | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||
0131 | of which: non-performing | Annex V.Part 2.117 | Annex V.Part 2.117 | |||
31. Related parties
31.1 Related parties: amounts payable to and amounts receivable from
References National GAAP based on BAD | References National GAAP compatible IFRS | Outstanding balances | ||||||
Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||||
IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.289 | IAS 24.19(d),(e); Annex V.Part 2.289 | IAS 24.19(f) | IAS 24.19(g) | ||||
Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p) | ||||
Annex V.Part 2.288-291 | Annex V.Part 2.288-291 | 0010 | 0020 | 0030 | 0040 | 0050 | ||
0010 | Selected financial assets | IAS 24.18(b) | ||||||
0020 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||
0030 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||
0040 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||||
0050 | of which: non-performing | Annex V. Part 2.213-239 | Annex V. Part 2.213-239 | |||||
0060 | Selected financial liabilities | IAS 24.18(b) | ||||||
0070 | 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 | |||||
0080 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||||
0090 | Nominal amount of loan commitments, financial guarantees and other commitments given | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||||
0100 | of which: non-performing | Annex V. Part 2.117 | IAS 24.18(b); Annex V. Part 2.117 | |||||
0110 | Loan commitments, financial guarantees and other commitments received | Annex V.Part 2.102-103, 113-115, 290 | IAS 24.18(b); Annex V.Part 2.290 | |||||
0120 | Notional amount of derivatives | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||||
0131 | Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures | Annex V.Part 2.69-71, 291 | IAS 24.1(c); Annex V.Part 2.69-71, 291 | |||||
0132 | Provisions on non-performing off-balance sheet exposures | Annex V.Part 2.11, 106, 291 | Annex V.Part 2.11, 106, 291 | |||||
31.2 Related parties: expenses and income generated by transactions with
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||||||
Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||||
IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | ||||
Annex V.Part 2.288-289, 292-293 | Annex V.Part 2.288-289, 292-293 | 0010 | 0020 | 0030 | 0040 | 0050 | ||
0010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 24.18(a); Annex V.Part 2.31 | |||||
0020 | Interest expenses | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 24.18(a); IAS 1.97; Annex V.Part 2.31 | |||||
0030 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | IAS 24.18(a); Annex V.Part 2.40 | |||||
0040 | Fee and commission income | BAD art 27.Vertical layout(4) | IAS 24.18(a); IFRS 7.20(c) | |||||
0050 | Fee and commission expenses | BAD art 27.Vertical layout(5) | IAS 24.18(a); IFRS 7.20(c) | |||||
0060 | Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss | BAD art 27.Vertical layout(6) | IAS 24.18(a) | |||||
0070 | Gains or (-) losses on de-recognition of other than financial assets | Annex V.Part 2.292 | IAS 24.18(a); Annex V.Part 2.292 | |||||
0080 | Impairment or (-) reversal of impairment on non-performing exposures | Annex V. Part 2.293 | IAS 24.18(d); Annex V.Part 2.293 | |||||
0090 | Provisions or (-) reversal of provisions on non-performing exposures | Annex V. Part 2.50, 293 | Annex V. Part 2.50, 293 | |||||
40. Group structure
40.1 Group structure: ‘entity-by-entity’
Code | Type of code | National code | Entity name | Entry date | Share capital of investee | Equity of investee | Total assets of investee | Profit or (-) loss of investee | Residence of investee | Sector of investee | NACE Code | Accumulated equity interest [%] | Voting rights [%] | Group structure [relationship] | Accounting treatment [Accounting Group] | Accounting treatment [CRR Group] | Carrying amount | Acquisition cost | Goodwill link to Investee | Fair value of investments for which there are published price quotations |
Annex V.Part 2.294-295, 296(a) | Annex V.Part 2.294-295, 296(b) | Annex V.Part 2.294-295, 296(c) | IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(d) | Annex V.Part 2.294-295, 296(e) | Annex V.Part 2.294-295, 296(f) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) | IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(h) | Annex V.Part 2.294-295, 296(i) | Annex V.Part 2.294-295, 296(j) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(l) | IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(m) | IFRS 12.21(b); Annex V.Part 2.294-295, 296(n) | CRR art 18; Annex V.Part 2.294-295, 296(o) | Annex V.Part 2.294-295, 296(p) | Annex V.Part 2.294-295, 296(q) | Annex V.Part 2.294-295, 296(r) | IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(s) |
0011 | 0015 | 0025 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0095 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 |
40.2. Group structure: ‘instrument-by-instrument’
Security code | Investee | Holding company | Accumulated equity interest (%) | Carrying amount | Acquisition cost | ||||
Code | Type of code | Code | Type of code | National code | Holding company name | ||||
Annex V.Part 2.297(a) | Annex V.Part 2.296(a), 297(e) | Annex V.Part 2.296(b), 297(e) | Annex V.Part 2.297(b) | Annex V.Part 2.297(c) | Annex V.Part 2.297(d) | Annex V.Part 2.296(j), 297(e) | Annex V.Part 2.296(o), 297(e) | Annex V.Part 2.296(p), 297(e) | |
0010 | 0021 | 0025 | 0031 | 0035 | 0045 | 0050 | 0060 | 0070 | 0080 |
41. Fair value
41.1 Fair value hierarchy: financial instruments at amortised cost
References National GAAP based on BAD Annex V.Part 2.298 | References National GAAP compatible IFRS Annex V.Part 2.298 | Fair value IFRS 7.25-26 | Fair value hierarchy IFRS 13.97, 93(b) | ||||
Level 1 IFRS 13.76 | Level 2 IFRS 13.81 | Level 3 IFRS 13.86 | |||||
ASSETS | 0010 | 0020 | 0030 | 0040 | |||
0015 | Financial assets at amortised cost | Accounting Directive art 8(4)(b), (6); IAS 39.9 | IFRS 7.8(f); IFRS 9.4.1.2 | ||||
0016 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | ||||
0017 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | ||||
0021 | 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 | |||||
0022 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||
0023 | Debt securities | Annex V.Part 1.31 | |||||
0024 | Loans and advances | Annex V.Part 1.32 | |||||
0031 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |||||
0032 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||
0033 | Debt securities | Annex V.Part 1.31 | |||||
0034 | Loans and advances | Annex V.Part 1.32 | |||||
LIABILITIES | |||||||
0070 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | ||||
0080 | 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 | ||||
0090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||
0100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||
0101 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |||||
0102 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||
0103 | Debt securities issued | Annex V.Part 1.37 | |||||
0104 | Other financial liabilities | Annex V.Part 1.38-41 | |||||
41.2 Use of the Fair Value Option
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | |||||
Accounting mismatch | Managed on a fair value basis | Hybrid contracts | Managed for credit risk | ||||
IFRS 9.B4.1.29 | IFRS 9.B4.1.33 | IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300 | IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301 | ||||
ASSETS | 0010 | 0020 | 0030 | 0040 | |||
0010 | 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 | ||||
0030 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||
0040 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||||
LIABILITIES | |||||||
0050 | 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 | ||||
0060 | 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 | ||||
0070 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||
0080 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||||
42. Tangible and intangible assets: carrying amount by measurement method
References National GAAP compatible IFRS Annex V.Part 2.302 | Carrying amount | |||
of which: right-of-use assets | ||||
IFRS 16.47(a), 53(j), Annex V.Part 2.303i | ||||
0010 | 0020 | |||
0010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | ||
0015 | Of which: Software assets | IAS 38.4; Annex V.Part 2.303 | ||
0020 | Revaluation model | IAS 16.31, 73(a),(d) | ||
0030 | Cost model | IAS 16.30, 73(a),(d) | ||
0040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | ||
0050 | Fair value model | IAS 40.33-55, 76 | ||
0060 | Cost model | IAS 40.56, 79(c) | ||
0070 | Other intangible assets | IAS 38.8, 118, 122; Annex V.Part 2.303 | ||
0075 | Of which: Software assets | IAS 38.9; Annex V.Part 2.303 | ||
0080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | ||
0090 | Cost model | IAS 38.74 | ||
43. Provisions
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | ||||||||
Pensions and other post employment defined benefit obligations | Other long term employee benefits | Restructuring | Pending legal issues and tax litigation | Commitments and guarantees given under national GAAP | Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 | Other provisions | ||||
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | IAS 37.70-83, 84 (a) | IAS 37.14, 84 (a) | IAS 37; IFRS 4; Annex V. Part 2.304-305 | IAS 37.14 | |||||
Annex V.Part 2.9 | Annex V.Part 2.10 | BAD art 24-25, 33(1) | ||||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0055 | 0060 | ||||
0010 | Opening balance [carrying amount at the beginning of the period] | IAS 37.84 (a) | ||||||||
0020 | Additions, including increases in existing provisions | IAS 37.84 (b) | ||||||||
0030 | (-) Amounts used | IAS 37.84 (c) | ||||||||
0040 | (-) Unused amounts reversed during the period | IAS 37.84 (d) | ||||||||
0050 | Increase in the discounted amount [passage of time] and effect of any change in the discount rate | IAS 37.84 (e) | ||||||||
0060 | Other movements | |||||||||
0070 | Closing balance [carrying amount at the end of the period] | IAS 37.84 (a) | ||||||||
44 Defined benefit plans and employee benefits
44.1 Components of net defined benefit plan assets and liabilities
References National GAAP compatible IFRS | Amount | ||
Annex V.Part 2.306-307 | |||
0010 | |||
0010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
0020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
0030 | Equity instruments | IAS 19.142(b) | |
0040 | Debt instruments | IAS 19.142(c) | |
0050 | Real estate | IAS 19.142(d) | |
0060 | Other defined benefit plan assets | ||
0070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
0080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
0090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.308 | |
0100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
0110 | Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) | |
44.2 Movements in defined benefit obligations
References National GAAP compatible IFRS | Defined benefit obligations | ||
Annex V.Part 2.306, 309 | |||
0010 | |||
0010 | Opening balance [present value] | IAS 19.140(a)(ii) | |
0020 | Current service cost | IAS 19.141(a) | |
0030 | Interest cost | IAS 19.141(b) | |
0040 | Contributions paid | IAS 19.141(f) | |
0050 | Actuarial (-) gains or losses from changes in demographic assumptions | IAS 19.141(c)(ii) | |
0060 | Actuarial (-) gains or losses from changes in financial assumptions | IAS 19.141(c)(iii) | |
0070 | Foreign currency exchange increase or (-) decrease | IAS 19.141(e) | |
0080 | Benefits paid | IAS 19.141(g) | |
0090 | Past service cost, including gains and losses arising from settlements | IAS 19.141(d) | |
0100 | Increase or (-) decrease through business combinations and disposals | IAS 19.141(h) | |
0110 | Other increases or (-) decreases | ||
0120 | Closing balance [present value] | IAS 19.140(a)(ii); Annex V.Part 2.310 | |
44.3 Staff expenses by type of benefits
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
0010 | ||||
0010 | Pension and similar expenses | Annex V.Part 2.311(a) | Annex V.Part 2.311(a) | |
0020 | Share based payments | Annex V.Part 2.311(b) | IFRS 2.44; Annex V.Part 2.311(b) | |
0030 | Wages and salaries | Annex V.Part 2.311(c) | Annex V.Part 2.311(c) | |
0040 | Social security contributions | Annex V.Part 2.311(d) | Annex V.Part 2.311(d) | |
0050 | Severance payments | Annex V.Part 2.311(e) | IAS 19.8, Annex V.Part 2.311(e) | |
0060 | Other types of staff expenses | Annex V.Part 2.311(f) | Annex V.Part 2.311(f) | |
0070 | STAFF EXPENSES | |||
44.4 Staff expenses by category of remuneration and category of staff
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |||||
Total staff | |||||||
of which: Identified staff | |||||||
of which: Management body (in its management function) and senior management | of which: Management body (in its supervisory function) | ||||||
Annex V.Part 2.311i (a) | Annex V.Part 2.311i | Annex V.Part 2.311i (b) | |||||
0010 | 0020 | 0030 | 0040 | ||||
0010 | Fixed remuneration | Annex V.Part 2.311i (a) | Annex V.Part 2.311i (a) | ||||
0020 | Variable remuneration | Annex V.Part 2.311i (a) | Annex V.Part 2.311i (a) | ||||
0030 | Staff expenses other than remuneration | ||||||
0040 | STAFF EXPENSES | ||||||
0050 | NUMBER OF STAFF | Annex V.Part 2.311ii | Annex V.Part 2.311ii | ||||
45 Breakdown of selected items of statement of profit or loss
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk | ||
Annex V.Part 2.312 | |||||
0010 | 0020 | ||||
0010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | |||
0020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | |||
0030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | ||
45.2 Gains or losses on derecognition of non-financial assets
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
Annex V.Part 2.313 | ||||
0010 | ||||
0010 | Property, Plant and Equipment | IAS 16.68, 71 | ||
0020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | ||
0030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | ||
0040 | Other assets | IAS 1.34 (a) | ||
0050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | ||
45.3 Other operating income and expenses
References National GAAP based on BAD | References National GAAP compatible IFRS | Income | Expenses | ||
0010 | 0020 | ||||
0010 | Changes in fair value in tangible assets measured using the fair value model | Annex V.Part 2.314 | IAS 40.76(d); Annex V.Part 2.314 | ||
0020 | Investment property | Annex V.Part 2.314 | IAS 40.75(f); Annex V.Part 2.314 | ||
0030 | Operating Leases other than investment property | Annex V.Part 2.315 | IFRS 16.81,82; Annex V.Part 2.315 | ||
0040 | Other | Annex V.Part 2.316 | Annex V.Part 2.316 | ||
0050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||
46. Statement of changes in equity
Sources of equity changes | References National GAAP based on BAD | References National GAAP compatible IFRS | Capital | Share premium | Equity instruments issued other than Capital | Other equity | Accumulated other comprehensive income | Retained earnings | Revaluation reserves | Fair value reserves | Other reserves | First consolidation differences | (-) Treasury shares | Profit or (-) loss atributable to owners of the parent | (-) Interim dividends | Minority interests | Total | ||
Accumulated Other Comprehensive Income | Other items | ||||||||||||||||||
IAS 1.106, 54(r) | IAS 1.106, 78(e) | IAS 1.106, Annex V.Part 2.18-19 | IAS 1.106; Annex V.Part 2.20 | IAS 1.106 | CRR art 4(1)(123) | IFRS 1.30 D5-D8 | IAS 1.106, 54(c) | IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30 | IAS 1.106(a) | IAS 1.106; IAS 32.35 | IAS 1.54(q), 106(a) | IAS 1.54(q), 106(a) | IAS 1.9(c), IG6 | ||||||
BAD art 4.Liabilities(9), BAD art 22 | BAD art 4.Liabilities(10); CRR art 4(124) | Annex V.Part 2.18-19 | Annex V.Part 2.20 | Accounting Directive art 8(1)(a), (6) | BAD art 4 Liabilities (13); CRR art 4(123) | BAD art 4.Liabilities(12) | Accounting Directive 24(3)(c) | Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 | BAD art 4.Liabilities(14) | CRR Article 26(2b) | Accounting Directive art 24(4) | Accounting Directive art 24(4) | |||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0075 | 0080 | 0085 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | ||||
0010 | Opening balance [before restatement] | ||||||||||||||||||
0020 | Effects of corrections of errors | IAS 1.106.(b); IAS 8.42 | |||||||||||||||||
0030 | Effects of changes in accounting policies | IAS 1.106.(b); IAS 1.IG6; IAS 8.22 | |||||||||||||||||
0040 | Opening balance [current period] | ||||||||||||||||||
0050 | Issuance of ordinary shares | IAS 1.106.(d).(iii) | |||||||||||||||||
0060 | Issuance of preference shares | IAS 1.106.(d).(iii) | |||||||||||||||||
0070 | Issuance of other equity instruments | IAS 1.106.(d).(iii) | |||||||||||||||||
0080 | Exercise or expiration of other equity instruments issued | IAS 1.106.(d).(iii) | |||||||||||||||||
0090 | Conversion of debt to equity | IAS 1.106.(d).(iii) | |||||||||||||||||
0100 | Capital reduction | IAS 1.106.(d).(iii) | |||||||||||||||||
0110 | Dividends | IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 | |||||||||||||||||
0120 | Purchase of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | |||||||||||||||||
0130 | Sale or cancellation of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | |||||||||||||||||
0140 | Reclassification of financial instruments from equity to liability | IAS 1.106.(d).(iii) | |||||||||||||||||
0150 | Reclassification of financial instruments from liability to equity | IAS 1.106.(d).(iii) | |||||||||||||||||
0160 | Transfers among components of equity | IAS 1.106.(d).(iii); Annex V.Part 2.318 | |||||||||||||||||
0170 | Equity increase or (-) decrease resulting from business combinations | IAS 1.106.(d).(iii) | |||||||||||||||||
0180 | Share based payments | IAS 1.106.(d).(iii); IFRS 2.10 | |||||||||||||||||
0190 | Other increase or (-) decrease in equity | IAS 1.106.(d) | |||||||||||||||||
0200 | Total comprehensive income for the year | IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 | |||||||||||||||||
0210 | Closing balance [current period] | ||||||||||||||||||
47. Loans and advances: Average duration and recovery periods
References | TOTAL | ||||||||
of which: Households | of which: Non-financial corporations | ||||||||
of which: loans collateralised by residential immovable property | of which: SMEs | Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | |||||||
of which: Commercial Real Estate (CRE) loans | |||||||||
Annex V.Part 1.42(f) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | |||
0010 | Non-performing loans and advances: weighted average time since past due date (in years) | Annex V.Part 2.362, 363 | |||||||
0020 | Net cumulated recoveries from litigation procedures concluded during the period | Annex V.Part 2.362, 364(a) | |||||||
0030 | Gross carrying amount reduction from litigation procedures concluded during the period | Annex V.Part 2.362, 364(b) | |||||||
0040 | Average duration of litigation procedures concluded in the period (in years) | Annex V.Part 2.362, 364(c) | |||||||