Division 1 REFERENCESF1

assets, liabilities, equity, income and expenses that are recognised by the institution;

off-balance sheet exposures and activities in which the institution is involved;

transactions performed by the institution;

valuation rules, including methods for the estimation of allowances for credit risk, applied by the institution.

‘ CRR ’ : Regulation (EU) No 575/2013;

‘IAS’ or ‘IFRS’: ‘International Accounting Standards’, as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council ^f1 , which have been adopted by the Commission;

‘ECB BSI Regulation’ or ‘ECB/2013/33’: Regulation (EU) No 1071/2013 of the European Central Bank ^f2 ;

‘NACE Regulation’: Regulation (EC) No 1893/2006 of the European Parliament and of the Council ^f3 ;

‘ NACE codes ’ : codes in NACE Regulation;

‘BAD’: Council Directive 86/635/EEC ^f4 ;

‘Accounting Directive’: Directive 2013/34/EU of the European Parliament and of the Council ^f5 ;

‘ National GAAP ’ : national generally accepted accounting principles developed under BAD;

‘SME’: micro, small and medium-sized enterprises as defined in Commission Recommendation C(2003)1422 ^f6 ;

‘ ISIN code ’ : the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;

‘ LEI code ’ : the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction;

‘ Impairment stages ’ : categories of impairment as defined in IFRS 9.5.5. ‘ Stage 1 ’ refers to impairment measured in accordance with IFRS 9.5.5.5. ‘ Stage 2 ’ refers to impairment measured in accordance with IFRS 9.5.5.3. ‘ Stage 3 ’ refers to impairment on credit-impaired assets as defined in Appendix A of IFRS 9;

‘ESRB recommendation on closing real estate data gaps’ refers to the Recommendation of the European Systemic Risk Board of 31 October 2016 on closing real estate data gaps (ESRB/2016/14) ^f7 .