Annex IV
United Kingdom
ANNEX IV
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
COLOUR CODE IN TEMPLATES:
Parts for National GAAP reporters Cell not to be submitted for reporting institutions subject to the relevant accounting framework 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 F 04.02 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3 F 04.03 Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets 4.4 F 04.04 Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments 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 debt instruments 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 F 05.00 Breakdown of loans and advances by product 6 F 06.00 Breakdown of loans and advances to non-financial corporations by NACE codes 7 F 07.00 Financial assets subject to impairment that are past due or impaired 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: 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 Derivatives - 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 12 F 12.00 Movements in allowances for credit losses and impairment of equity instruments Collateral and guarantees received 13.1 F 13.01 Breakdown of loans and advances by collateral and guarantees 13.2 F 13.02 Collateral obtained by taking possession during the period [held at the reporting date] 13.3 F 13.03 Collateral obtained by taking possession [tangible assets] 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 by instrument 16.4 F 16.04 Gains or losses on financial assets and liabilities held for trading by risk 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 financial and non-financial assets 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 18 F 18.00 Performing and non-performing exposures 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 F 20.07 Geographical breakdown by residence of the counterparty of loans and advances 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 PART 3 [SEMI-ANNUAL] Off-balance sheet activities: interests in unconsolidated structured entities 30.1 F 30.01 Interests in unconsolidated structured entities 30.2 F 30.02 Breakdown of interests in unconsolidated structured entities by nature of the activities Related parties 31.1 F 31.01 Related parties: amounts payable to and amounts receivable from 31.2 F 31.02 Related parties: expenses and income generated by transactions with PART 4 [ANNUAL] Group structure 40.1 F 40.1 Group structure: "entity-by-entity" 40.2 F 40.02 Group structure: "instrument-by-instrument" Fair value 41.1 F 41.01 Fair value hierarchy: financial instruments at amortised cost 41.2 F 41.02 Use of the Fair Value Option 41.3 F 41.03 Hybrid financial instruments not designated at fair value through profit or loss 42 F 42.00 Tangible and intangible assets: carrying amount by measurement method 43 F 43.00 Provisions Defined benefit plans and employee benefits 44.1 F 44.01 Components of net defined benefit plan assets and liabilities 44.2 F 44.02 Movements in defined benefit plan obligations 44.3 F 44.03 Memo items [related to staff expenses] Breakdown of selected items of statement of profit or loss 45.1 F 45.01 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio 45.2 F 45.02 Gains or losses on derecognition of non-financial assets other than held for sale 45.3 F 45.03 Other operating income and expenses 46 F 46.00 Statement of changes in equity 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 010 010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i) 020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1 030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 5 050 Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(a)(ii); IAS 39.9, AG 14 060 Derivatives CRR Annex II IAS 39.9 10 070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 4 080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 4 090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 4 091 Trading financial assets Annex V.Part 1.15 092 Derivatives CRR Annex II; Annex V.Part 1.15 10 093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4 094 Debt securities Annex V.Part 1.24, 26 4 095 Loans and advances Annex V.Part 1.24, 27 4 100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(a)(i); IAS 39.9 4 110 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 4 120 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 4 130 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 4 140 Available-for-sale financial assets Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(d); IAS 39.9 4 150 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 4 160 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 4 170 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 4 171 Non-trading non-derivative financial assets measured at fair value through profit or loss Accounting Directive art 8(1)(a), (4) 4 172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4 173 Debt securities Annex V.Part 1.24, 26 4 174 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27 4 175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8) 4 176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4 177 Debt securities Annex V.Part 1.24, 26 4 178 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27 4 180 Loans and receivables Accounting Directive art 8(4)(b),(6); IAS 39.9 IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 4 190 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 4 200 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 4 210 Held-to-maturity investments Accounting Directive art 8(4)(a),(6); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG26 4 220 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 4 230 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 4 231 Non-trading debt instruments measured at a cost-based method BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 4 232 Debt securities Annex V.Part 1.24, 26 4 233 Loans and advances Annex V.Part 1.24, 27 4 234 Other non-trading non-derivative financial assets BAD art 35-37; Annex V.Part 1.17 4 235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4 236 Debt securities Annex V.Part 1.24, 26 4 237 Loans and advances Annex V.Part 1.24, 27 4 240 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19 IFRS 7.22(b); IAS 39.9 11 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a) 260 Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4 IAS 1.54(e); Annex V.Part 2.4 4, 40 270 Tangible assets BAD art 4.Assets(10) 280 Property, Plant and Equipment IAS 16.6; IAS 1.54(a) 21, 42 290 Investment property IAS 40.5; IAS 1.54(b) 21, 42 300 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS 1.54(c); CRR art 4(1)(115) 310 Goodwill BAD art 4.Assets(9); CRR art 4(1)(113) IFRS 3.B67(d); CRR art 4(1)(113) 320 Other intangible assets BAD art 4.Assets(9) IAS 38.8,118 21, 42 330 Tax assets IAS 1.54(n-o) 340 Current tax assets IAS 1.54(n); IAS 12.5 350 Deferred tax assets Accounting Directive art 17(1)(f); CRR art 4(106) IAS 1.54(o); IAS 12.5; CRR art 4(106) 360 Other assets Annex V.Part 2.5, 14 Annex V.Part 2.5 370 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 380 TOTAL ASSETS BAD art 4 Assets IAS 1.9(a), IG 6 1.2
Liabilities
References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount 010 010 Financial liabilities held for trading Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 8 020 Derivatives CRR Annex II IAS 39.9, AG 15(a) 10 030 Short positions IAS 39.AG 15(b) 8 040 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 1.30 8 050 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 8 060 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 8 061 Trading financial liabilities Accounting Directive art 8(3) 8 062 Derivatives CRR Annex II; Annex V.Part 1.21 10 063 Short positions 8 064 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 8 065 Debt securities issued Annex V.Part 1.31 8 066 Other financial liabilities Annex V.Part 1.32-34 8 070 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8 (e)(i); IAS 39.9 8 080 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 1.30 8 090 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 8 100 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 8 110 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS 39.47 IFRS 7.8(f); IAS 39.47 8 120 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 8 130 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 8 140 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 8 141 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) 8 142 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 8 143 Debt securities issued Annex V.Part 1.31 8 144 Other financial liabilities Annex V.Part 1.32-34 8 150 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23 IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 11 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); Annex V.Part 2.7; IAS 39.89A(b) IAS 39.89A(b) 170 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) 43 175 Funds for general banking risks [if presented within liabilities] BAD art 38.1; CRR art 4(112); Annex V.Part 2.12 180 Pensions and other post employment defined benefit obligations Annex V.Part 2.8 IAS 19.63; IAS 1.78(d); Annex V.Part 2.8 43 190 Other long term employee benefits Annex V.Part 2.8 IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 43 200 Restructuring IAS 37.71, 84(a) 43 210 Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and 10 43 220 Commitments and guarantees given BAD art 24-25, 33(1) IAS 37.Appendix C.9 43 230 Other provisions 43 240 Tax liabilities IAS 1.54(n-o) 250 Current tax liabilities IAS 1.54(n); IAS 12.5 260 Deferred tax liabilities Accounting Directive art 17(1)(f); CRR art 4(108) IAS 1.54(o); IAS 12.5; CRR art 4(108) 270 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 280 Other liabilities Annex V.Part 2.10 Annex V.Part 2.10 290 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 300 TOTAL LIABILITIES IAS 1.9(b);IG 6 1.3
Equity
References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount 010 010 Capital BAD art 4.Liabilities(9), BAD art 22 IAS 1.54(r), BAD art 22 46 020 Paid up capital BAD art 4.Liabilities(9) IAS 1.78(e) 030 Unpaid capital which has been called up BAD art 4.Liabilities(9); Annex V.Part 2.14 IAS 1.78(e); Annex V.Part 2.14 040 Share premium BAD art 4.Liabilities(10); CRR art 4(124) IAS 1.78(e); CRR art 4(124) 46 050 Equity instruments issued other than capital Annex V.Part 2.15-16 Annex V.Part 2.15-16 46 060 Equity component of compound financial instruments Accounting Directive art 8(6); Annex V.Part 2.15 IAS 32.28-29; Annex V.Part 2.15 070 Other equity instruments issued Annex V.Part 2.16 Annex V.Part 2.16 080 Other equity Annex V.Part 2.17 IFRS 2.10; Annex V.Part 2.17 090 Accumulated other comprehensive income CRR art 4(100) CRR art 4(100) 46 095 Items that will not be reclassified to profit or loss IAS 1.82A(a) 100 Tangible assets IAS 16.39-41 110 Intangible assets IAS 38.85-87 120 Actuarial gains or (-) losses on defined benefit pension plans IAS 1.7 122 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12 124 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.82(h); IAS 28.11 128 Items that may be reclassified to profit or loss IAS 1.82A(b) 130 Hedge of net investments in foreign operations [effective portion] Accounting Directive art 8(1)(a), (6) IAS 39.102(a) 140 Foreign currency translation BAD art 39(6) IAS 21.52(b); IAS 21.32, 38-49 150 Hedging derivatives. Cash flow hedges [effective portion] Accounting Directive art 8(1)(a), (6) IFRS 7.23(c); IAS 39.95-101 160 Available-for-sale financial assets Accounting Directive art 8(1)(a), (6) IFRS 7.20(a)(ii); IAS 39.55(b) 170 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12 180 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.82(h); IAS 28.11 190 Retained earnings BAD art 4.Liabilities(13); CRR art 4(123) CRR art 4(123) 200 Revaluation reserves BAD art 4.Liabilities(12) IFRS 1.30, D5-D8; Annex V.Part 2.18 201 Tangible assets Accounting Directive art 7(1) 202 Equity instruments Accounting Directive art 7(1) 203 Debt securities Accounting Directive art 7(1) 204 Other Accounting Directive art 7(1) 205 Fair value reserves Accounting Directive art 8(1)(a) 206 Hedge of net investments in foreign operations Accounting Directive art 8(1)(a), (8)(b) 207 Hedging derivatives.Cash flow hedges Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) 208 Hedging derivatives. Other hedges Accounting Directive art 8(1)(a), (8)(a) 209 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8)(2) 210 Other reserves BAD art 4 Liabilities(11)-(13) IAS 1.54; IAS 1.78(e) 215 Funds for general banking risks [if presented within equity] BAD art 38.1; CRR art 4(112); Annex V.Part 1.38 220 Reserves or accumulated losses of investments in subsidaries, joint ventures and associates Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.19 IAS 28.11; Annex V.Part 2.19 230 Other Annex V.Part 2.19 Annex V.Part 2.19 235 First consolidation differences Accounting Directive art 24(3)(c) 240 (-) Treasury shares Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20 IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 46 250 Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IAS 27.28; IAS 1.81B (b)(ii) 2 260 (-) Interim dividends CRR Article 26(2b) IAS 32.35 270 Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS 27.4; IAS 1.54(q); IAS 27.27 280 Accumulated Other Comprehensive Income CRR art 4(100) IAS 27.27-28; CRR art 4(100) 46 290 Other items IAS 27.27-28 46 300 TOTAL EQUITY IAS 1.9(c), IG 6 46 310 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6 2.
Statement of profit or loss
References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period 010 010 Interest income BAD art 27.Vertical layout(1); Annex V.Part 2.21 IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 16 020 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 030 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e) 040 Available-for-sale financial assets IFRS 7.20(b); IAS 39.55(b); IAS 39.9 050 Loans and receivables IFRS 7.20(b); IAS 39.9, 39.46(a) 060 Held-to-maturity investments IFRS 7.20(b); IAS 39.9, 39.46(b) 070 Derivatives - Hedge accounting, interest rate risk IAS 39.9; Annex V.Part 2.23 080 Other assets Annex V.Part 2.25 085 Interest income on liabilities Annex V.Part 2.25 Annex V.Part 2.25 090 (Interest expenses) BAD art 27.Vertical layout(2); Annex V.Part 2.21 IAS 1.97; Annex V.Part 2.21 16 100 (Financial liabilities held for trading) IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 110 (Financial liabilities designated at fair value through profit or loss) IFRS 7.20(a)(i), B5(e) 120 (Financial liabilities measured at amortised cost) IFRS 7.20(b); IAS 39.47 130 (Derivatives - Hedge accounting, interest rate risk) IAS 39.9; Annex V.Part 2.23 140 (Other liabilities) Annex V.Part 2.26 145 (Interest expense on assets) Annex V.Part 2.26 Annex V.Part 2.26 150 (Expenses on share capital repayable on demand) IFRIC 2.11 160 Dividend income BAD art 27.Vertical layout(3); Annex V.Part 2.28 IAS 18.35(b)(v); Annex V.Part 2.28 170 Financial assets held for trading IFRS 7.20(a)(i), B5(e) 180 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e); IAS 39.9 190 Available-for-sale financial assets IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) 200 Fee and commission income BAD art 27.Vertical layout(4) IFRS 7.20(c) 22 210 (Fee and commission expenses) BAD art 27.Vertical layout(5) IFRS 7.20(c) 22 220 Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net BAD art 27.Vertical layout(6) IFRS 7.20(a) (ii-v); Annex V.Part 2.97 16 230 Available-for-sale financial assets IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) 240 Loans and receivables IFRS 7.20(a)(iv); IAS 39.9, 39.56 250 Held-to-maturity investments IFRS 7.20(a)(iii); IAS 39.9, 39.56 260 Financial liabilities measured at amortised cost IFRS 7.20(a)(v); IAS 39.56 270 Other 280 Gains or (-) losses on financial assets and liabilities held for trading, net BAD art 27.Vertical layout(6) IFRS 7.20(a)(i); IAS 39.55(a) 16 285 Gains or (-) losses on trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16 290 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); IAS 39.55(a) 16, 45 295 Gains or (-) losses on non-trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16 300 Gains or (-) losses from hedge accounting, net Accounting Directive art 8(1)(a), (6), (8) IFRS 7.24; Annex V.Part 2.30 16 310 Exchange differences [gain or (-) loss], net BAD art 39 IAS 21.28, 52 (a) 320 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net BAD art 27.Vertical layout(13)-(14) 330 Gains or (-) losses on derecognition of non financial assets, net IAS 1.34 45 340 Other operating income BAD art 27.Vertical layout(7); Annex V.Part 2.141-143 Annex V.Part 2.141-143 45 350 (Other operating expenses) BAD art 27.Vertical layout(10); Annex V.Part 2.141-143 Annex V.Part 2.141-143 45 355 TOTAL OPERATING INCOME, NET 360 (Administrative expenses) BAD art 27.Vertical layout(8) 370 (Staff expenses) BAD art 27.Vertical layout(8)(a) IAS 19.7; IAS 1.102, IG 6 44 380 (Other administrative expenses) BAD art 27.Vertical layout(8)(b); 390 (Depreciation) IAS 1.102, 104 400 (Property, Plant and Equipment) BAD art 27.Vertical layout(9) IAS 1.104; IAS 16.73(e)(vii) 410 (Investment Properties) BAD art 27.Vertical layout(9) IAS 1.104; IAS 40.79(d)(iv) 415 (Goodwill) BAD art 27.Vertical layout(9) 420 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 1.104; IAS 38.118(e)(vi) 430 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g) 43 440 (Commitments and guarantees given) BAD art 27.Vertical layout(11)-(12) 450 (Other provisions) 455 (Increases or (-) decreases of the fund for general banking risks, net) BAD art 38.2 460 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) BAD art 35-37, Annex V.Part 2.29 IFRS 7.20(e) 16 470 (Financial assets measured at cost) IFRS 7.20(e); IAS 39.66 480 (Available- for-sale financial assets) IFRS 7.20(e); IAS 39.67 490 (Loans and receivables IFRS 7.20(e); IAS 39.63 500 (Held to maturity investments) IFRS 7.20(e); IAS 39.63 510 (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) BAD art 27.Vertical layout(13)-(14) IAS 28.40-43 16 520 (Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126(a)(b) 16 530 (Property, plant and equipment) BAD art 27.Vertical layout(9) IAS 16.73(e)(v-vi) 540 (Investment properties) BAD art 27.Vertical layout(9) IAS 40.79(d)(v) 550 (Goodwill) BAD art 27.Vertical layout(9) IFRS 3.Appendix B67(d)(v); IAS 36.124 560 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 38.118 (e)(iv)(v) 570 (Other) IAS 36.126 (a)(b) 580 Negative goodwill recognised in profit or loss Accounting Directive art 24(3)(f) IFRS 3.Appendix B64(n)(i) 590 Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates BAD art 27.Vertical layout(13)-(14) IAS 1.82(c) 600 Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations IFRS 5.37; Annex V.Part 2.27 610 PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS 1.102, IG 6; IFRS 5.33 A 620 (Tax expense or (-) income related to profit or loss from continuing operations) BAD art 27.Vertical layout(15) IAS 1.82(d); IAS 12.77 630 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS BAD art 27.Vertical layout(16) IAS 1, IG 6 632 Extraordinary profit or (-) loss after tax BAD art 27.Vertical layout(21) 633 Extraordinary profit or loss before tax BAD art 27.Vertical layout(19) 634 (Tax expense or (-) income related to extraordinary profit or loss) BAD art 27.Vertical layout(20) 640 Profit or (-) loss after tax from discontinued operations IAS 1.82(e) ; IFRS 5.33(a), 5.33 A 650 Profit or (-) loss before tax from discontinued operations IFRS 5.33(b)(i) 660 (Tax expense or (-) income related to discontinued operations) IFRS 5.33 (b)(ii),(iv) 670 PROFIT OR (-) LOSS FOR THE YEAR BAD art 27.Vertical layout(23) IAS 1.81A(a) 680 Attributable to minority interest [non-controlling interests] IAS 1.83(a)(i) 690 Attributable to owners of the parent IAS 1.81B (b)(ii) 3.
Statement of comprehensive income
References National GAAP compatible IFRS Current period 010 010 Profit or (-) loss for the year IAS 1.7, 81(b), 83(a), IG6 020 Other comprehensive income IAS 1.7, 81(b), IG6 030 Items that will not be reclassified to profit or loss IAS 1.82A(a) 040 Tangible assets IAS 1.7, IG6; IAS 16.39-40 050 Intangible assets IAS 1.7; IAS 38.85-86 060 Actuarial gains or (-) losses on defined benefit pension plans IAS 1.7, IG6; IAS 19.93A 070 Non-current assets and disposal groups held for sale IFRS 5.38 080 Share of other recognised income and expense of entities accounted for using the equity method IAS 1.82(h), IG6; IAS 28.11 090 Income tax relating to items that will not be reclassified IAS 1.91(b); Annex V.Part 2.31 100 Items that may be reclassified to profit or loss IAS 1.82A(b) 110 Hedge of net investments in foreign operations [effective portion] IAS 39.102(a) 120 Valuation gains or (-) losses taken to equity IAS 39.102(a) 130 Transferred to profit or loss IAS 1.7, 92-95; IAS 39.102(a) 140 Other reclassifications 150 Foreign currency translation IAS 1.7, IG6; IAS 21.52(b) 160 Translation gains or (-) losses taken to equity IAS 21.32, 38-47 170 Transferred to profit or loss IAS 1.7, 92-95; IAS 21.48-49 180 Other reclassifications 190 Cash flow hedges [effective portion] IAS 1.7, IG6; IFRS 7.23(c); IAS 39.95(a)-96 200 Valuation gains or (-) losses taken to equity IAS 1.IG6; IAS 39.95(a)-96 210 Transferred to profit or loss IAS 1.7, 92-95, IG6; IAS 39.97-101 220 Transferred to initial carrying amount of hedged items IAS 1.IG6; IAS 39.97-101 230 Other reclassifications 240 Available-for-sale financial assets IAS 1.7, IG 6; IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b) 250 Valuation gains or (-) losses taken to equity IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b) 260 Transferred to profit or loss IFRS 7.20(a)(ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55(b) 270 Other reclassifications IFRS 5.IG Example 12 280 Non-current assets and disposal groups held for sale IFRS 5.38 290 Valuation gains or (-) losses taken to equity IFRS 5.38 300 Transferred to profit or loss IAS 1.7, 92-95; IFRS 5.38 310 Other reclassifications IFRS 5.IG Example 12 320 Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates IAS 1.82(h), IG6; IAS 28.11 330 Income tax relating to items that may be reclassified to profit or (-) loss IAS 1.91(b), IG6; Annex V.Part 2.31 340 Total comprehensive income for the year IAS 1.7, 81A(a), IG6 350 Attributable to minority interest [Non-controlling interest] IAS 1.83(b)(i), IG6 360 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 Accumulated changes in fair value due to credit risk Annex V.Part 2.46 010 020 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 020 of which: at cost IAS 39.46(c) 030 of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 040 of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 4.2
Financial assets designated at fair value through profit or loss
References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Accumulated changes in fair value due to credit risk IFRS 7.9 (c); Annex V.Part 2.46 010 020 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 020 of which: at cost IAS 39.46(c) 030 of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 040 of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 190 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); IAS 39.9 4.3
Available-for-sale financial assets
References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount of unimpaired assets Carrying amount of impaired assets Carrying amount Accumulated impairment IAS 39.58-62 Annex V.Part 2.34 Annex V.Part 2.46 010 020 030 040 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 020 of which: at cost IAS 39.46(c) 030 of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 040 of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 190 AVAILABLE-FOR-SALE FINANCIAL ASSETS Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8(d); IAS 39.9 4.4
Loans and receivables and held-to-maturity investments
Unimpaired assets [gross carrying amount] Impaired assets [gross carrying amount] Specific allowances for financial assets, individually estimated Specific allowances for financial assets, collectively estimated Collective allowances for incurrred but not reported losses Carrying amount References National GAAP compatible IFRS IFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59 IAS 39.AG 84-92; Annex V.Part 2.36 IAS 39.AG 84-92; Annex V.Part 2.37 IAS 39.AG 84-92; Annex V.Part 2.38 Annex V.Part 2.39 References National GAAP based on BAD Annex V.Part 2.36 Annex V.Part 2.37 Annex V.Part 2.38 Annex V.Part 2.39 010 020 030 040 050 060 010 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 020 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 030 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 040 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 050 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 060 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 070 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 080 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 090 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 100 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 110 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 120 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 130 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 140 LOANS AND RECEIVABLES Accounting Directive art 8(4)(b),(6); IAS 39.9 IAS 39,9 AG 16, AG26; Annex V.Part 1.16 150 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 160 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 170 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 180 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 190 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 200 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 210 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 220 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 230 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 240 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 250 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 260 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 270 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 280 HELD-TO-MATURITY Accounting Directive art 8(4),(6); IAS 39.9 IFRS 7.8(c); IAS 39.9, AG16, AG26 4.5
Subordinated financial assets
References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount 010 010 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 020 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 030 SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Accounting Directive art 8(1)(a) Annex V.Part 2.40, 54 4.6
Trading Financial assets
References National GAAP based on BAD Carrying amount Accumulated changes in fair value due to credit risk Annex V.Part 2.46 010 020 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 020 of which: unquoted 030 of which: credit institutions 040 of which: other financial corporations Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) 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 changes in fair value due to credit risk Annex V.Part 2.46 010 020 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 020 of which: unquoted 030 of which: credit institutions Annex V.Part 1.35(c) 040 of which: other financial corporations Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) 190 NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS Accounting Directive art 8(1)(a), (4) 4.8
Non-trading non-derivative financial assets measured at fair value to equity
References National GAAP based on BAD Carrying amount Accumulated changes in fair value due to credit risk Annex V.Part 2.46 010 020 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 020 of which: unquoted 030 of which: credit institutions Annex V.Part 1.35(c) 040 of which: other financial corporations Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) 190 NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY Accounting Directive art 8(1)(a), (8)(2) 4.9
Non-trading debt instruments measured at a cost-based method
References National GAAP based on BAD Unimpaired assets Impaired assets [gross carrying amount] Specific allowances for credit risk General allowances for credit risk and banking risk affecting carrying amount Carrying amount CRR art 4(95) CRR art 4(95) CRR art 4(95); Annex V.Part 2.38 Annex V.Part 2.39 010 020 030 040 050 010 Debt securities Annex V.Part 1.24, 26 020 Central banks Annex V.Part 1.35(a) 030 General governments Annex V.Part 1.35(b) 040 Credit institutions Annex V.Part 1.35(c) 050 Other financial corporations Annex V.Part 1.35(d) 060 Non-financial corporations Annex V.Part 1.35(e) 070 Loans and advances Annex V.Part 1.24, 27 080 Central banks Annex V.Part 1.35(a) 090 General governments Annex V.Part 1.35(b) 100 Credit institutions Annex V.Part 1.35(c) 110 Other financial corporations Annex V.Part 1.35(d) 120 Non-financial corporations Annex V.Part 1.35(e) 130 Households Annex V.Part 1.35(f) 140 NON-TRADING DEBT INSTRUMENTS MEASURED AT A COST-BASED METHOD BAD art 37.1; art 42a(4)(b) 4.10
Other non-trading non-derivative financial assets
References National GAAP based on BAD Carrying amount 010 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 020 of which: unquoted 030 of which: credit institutions Annex V.Part 1.35(c) 040 of which: other financial corporations Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) 190 OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS Accounting Directive art 8(1)(a), (8)(2) 5.
Breakdown of Loans and advances by product
Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households References National GAAP compatible IFRS Annex V.Part 1.35(a) Annex V.Part 1.35(b) Annex V.Part 1.35(c) Annex V.Part 1.35(d) Annex V.Part 1.35(e) Annex V.Part 1.35(f) References National GAAP based on BAD Annex V.Part 1.35(a) Annex V.Part 1.35(b) Annex V.Part 1.35(c) Annex V.Part 1.35(d) Annex V.Part 1.35(e) Annex V.Part 1.35(f) 010 020 030 040 050 060 By product 010 On demand [call] and short notice [current account] Annex V.Part 2.41(a) 020 Credit card debt Annex V.Part 2.41(b) 030 Trade receivables Annex V.Part 2.41(c) 040 Finance leases Annex V.Part 2.41(d) 050 Reverse repurchase loans Annex V.Part 2.41(e) 060 Other term loans Annex V.Part 2.41(f) 070 Advances that are not loans Annex V.Part 2.41(g) 080 LOANS AND ADVANCES Annex V.Part 1.24, 27 By collateral 090 of which: mortgage loans [Loans collateralized by immovable property] Annex V.Part 2.41(h) 100 of which: other collateralized loans Annex V.Part 2.41(i) By purpose 110 of which: credit for consumption Annex V.Part 2.41(j) 120 of which: lending for house purchase Annex V.Part 2.41(k) By subordination 130 of which: project finance loans Annex V.Part 2.41(l) 6.
Breakdown of loans and advances to non-financial corporations
Non-financial corporations Gross carrying amount Of which: non-performing Accumulated impairment or Accumulated changes in fair value due to credit risk References National GAAP compatible IFRS Annex V.Part 2.45 Annex V.Part 2. 145-162 Annex V.Part 2.46 References National GAAP based on BAD Annex V.Part 2.45 Annex V.Part 2. 145-162 Annex V.Part 2.46 010 012 020 010 A
Agriculture, forestry and fishing
NACE Regulation 020 B
Mining and quarrying
NACE Regulation 030 C
Manufacturing
NACE Regulation 040 D
Electricity, gas, steam and air conditioning supply
NACE Regulation 050 E
Water supply
NACE Regulation 060 F
Construction
NACE Regulation 070 G
Wholesale and retail trade
NACE Regulation 080 H
Transport and storage
NACE Regulation 090 I
Accommodation and food service activities
NACE Regulation 100 J
Information and communication
NACE Regulation 110 L
Real estate activities
NACE Regulation 120 M
Professional, scientific and technical activities
NACE Regulation 130 N
Administrative and support service activities
NACE Regulation 140 O
Public administration and defence, compulsory social security
NACE Regulation 150 P
Education
NACE Regulation 160 Q
Human health services and social work activities
NACE Regulation 170 R
Arts, entertainment and recreation
NACE Regulation 180 S
Other services
NACE Regulation 190 LOANS AND ADVANCES Annex V.Part 1.24, 27, 2.42-43 7.
Financial assets subject to impairment that are past due or impaired
References National GAAP based on BAD References National GAAP compatible IFRS Past due but not impaired Carrying amount of the impaired assets Specific allowances for financial assets, individually estimated Specific allowances for financial assets, collectively estimated Collective allowances for incurrred but not reported losses Specific alowances for credit risk General allowances for credit risk General allowance for banking risks Accumulated write-offs ≤ 30 days > 30 days ≤ 60 days > 60 days ≤ 90 days > 90 days ≤ 180days > 180 days ≤ 1year > 1year IFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48 IAS 39.58-70 IAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36 IAS 39 AG 84-92; Annex V.Part 2.37 IAS 39 AG 84-92; Annex V.Part 2.38 IAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50 CRR art 4(95); Annex V.Part 2.47-48 CRR art 4(95) CRR art 4(95); Annex V.Part 2.36 CRR art 4(95); Annex V.Part 2.37 CRR art 4(95); Annex V.Part 2.38 CRR art 4(95) CRR art 4(95) BAD art 37.2; CRR art 4(95) CRR art 4(95); Annex V.Part 2.49-50 010 020 030 040 050 060 070 080 090 100 102 103 104 110 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 020 of which: at cost IAS 39.46(c) 030 of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 040 of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 050 of which: non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 060 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 070 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 080 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 090 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 100 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 110 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 120 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 130 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 140 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 150 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 160 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 170 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 180 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 190 TOTAL Loans and advances by product, by collateral and by subordination 200 On demand [call] and short notice [current account] Annex V.Part 2.41(a) Annex V.Part 2.41(a) 210 Credit card debt Annex V.Part 2.41(b) Annex V.Part 2.41(b) 220 Trade receivables Annex V.Part 2.41(c) Annex V.Part 2.41(c) 230 Finance leases Annex V.Part 2.41(d) Annex V.Part 2.41(d) 240 Reverse repurchase loans Annex V.Part 2.41(e) Annex V.Part 2.41(e) 250 Other term loans Annex V.Part 2.41(f) Annex V.Part 2.41(f) 260 Advances that are not loans Annex V.Part 2.41(g) Annex V.Part 2.41(g) 270 of which: mortgage loans [Loans collateralized by inmovable property] Annex V.Part 2.41(h) Annex V.Part 2.41(h) 280 of which: other collateralized loans Annex V.Part 2.41(i) Annex V.Part 2.41(i) 290 of which: credit for consumption Annex V.Part 2.41(j) Annex V.Part 2.41(j) 300 of which: lending for house purchase Annex V.Part 2.41(k) Annex V.Part 2.41(k) 310 of which: project finance loans Annex V.Part 2.41(l) Annex V.Part 2.41(l) 8.
Breakdown of financial liabilities
8.1
Breakdown of financial liabilities by product and by counterparty sector
Carrying amount Accumulated changes in fair value due to credit risk Amount contractually required to pay at maturity Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost-based method Hedge accounting References National GAAP compatible IFRS IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 IFRS 7.8(e)(i); IAS 39.9 IFRS 7.8(f); IAS 39.47 IFRS 7.22(b); IAS 39.9 CRR art 33(1)(b), art 33(1)(c) References National GAAP based on BAD Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 Accounting Directive art 8(1)(a), (6); IAS 39.9 Accounting Directive art 8(3), (6); IAS 39.47 Accounting Directive art 8(3); Annex V.Part 1.15 Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c) ECB/2013/33 art 7(2) 010 020 030 034 035 037 040 050 010 Derivatives CRR Annex II IAS 39.9, AG 15(a) 020 Short positions IAS 39 AG 15(b) 030 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 040 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 050 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 1.30 060 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 070 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1 080 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2 090 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 100 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4 110 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 120 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1 130 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2 140 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 150 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4 160 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 170 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1 180 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2 190 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 200 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4 210 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 220 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1 230 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2 240 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 250 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4 260 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 270 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1 280 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2 290 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 300 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4 310 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 320 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1 330 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2 340 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 350 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4 360 Debt securities issued Annex V.Part 1.31; Annex V.Part 2.52 Annex V.Part 1.31; Annex V.Part 2.52 370 Certificates of deposits Annex V.Part 2.52(a) Annex V.Part 2.52(a) 380 Asset-backed securities CRR art 4(61) CRR art 4(61) 390 Covered bonds CRR art 129(1) CRR art 129(1) 400 Hybrid contracts Annex V.Part 2.52(d) IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) 410 Other debt securities issued Annex V.Part 2.52(e) Annex V.Part 2.52(e) 420 Convertible compound financial instruments IAS 32.AG 31 430 Non-convertible 440 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 450 FINANCIAL LIABILITIES 8.2
Subordinated financial liabilities
Carriyng amount Designated at fair value through profit or loss At amortized cost At a cost-based method References National GAAP compatible IFRS IFRS 7.8(e)(i); IAS 39.9 IFRS 7.8(f); IAS 39.47 References National GAAP Accounting Directive art 8(1)(a), (6); IAS 39.9 Accounting Directive art 8(3), (6); IAS 39.47 Accounting Directive art 8(3) 010 020 030 010 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 1.30 020 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.53-54 Annex V.Part 2.53-54 9.
Loan commitments, financial guarantees and other commitments
9.1
Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References National GAAP References National GAAP compatible IFRS Nominal amount IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62 CRR Annex I; Annex V.Part 2.62 010 010 Loan commitments given CRR Annex I; Annex V.Part 2.56-57 IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 021 of which: non-performing Annex V.Part 2. 145-162 Annex V.Part 2. 145-162 030 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 040 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 050 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 060 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 070 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 080 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 090 Financial guarantees given CRR Annex I; Annex V.Part 2.56,58 IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58 101 of which: non-performing Annex V.Part 2. 145-162 Annex V.Part 2. 145-162 110 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 120 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 130 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 140 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 150 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 160 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 170 Other Commitments given CRR Annex I; Annex V.Part 2.56, 59 CRR Annex I; Annex V.Part 2.56, 59 181 of which: non-performing Annex V.Part 2. 145-162 Annex V.Part 2. 145-162 190 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 200 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 210 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 220 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 230 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 240 Households Annex V.Part 1.35(f) Annex V.Part 1.35(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 2.63 Annex V.Part 2.63 Annex V.Part 2.63 Annex V.Part 2.63 010 020 010 Loan commitments received Annex V.Part 2.56-57 IAS 39.2(h), 4(a)(c), BC 15; Annex V.Part 2.56-57 020 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 030 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 040 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 050 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 060 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 070 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 080 Financial guarantees received Annex V.Part 2.56, 58 IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58 090 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 100 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 110 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 120 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 130 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 140 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 150 Other Commitments received Annex V.Part 2.56, 59 Annex V.Part 2.56, 59 160 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 170 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 180 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 190 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 200 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 210 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 10.
Derivatives - Trading
By type of risk / By product or by type of market References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Market value Notional amount Financial assets held for trading Financial liabilities held for trading Positive value. Trading Negative value. Trading Total Trading of which: sold Annex V.Part 2.69 Annex V.Part 2.69 Annex V.Part 2.70-71 Annex V.Part 2.72 Annex V.Part 2.4,69 Annex V.Part 2.7, 69 Annex V.Part 2.70-71 Annex V.Part 2.72 010 020 022 025 030 040 010 Interest rate Annex V.Part 2.67(a) Annex V.Part 2.67(a) 020 of which: economic hedges Annex V.Part 2.74 Annex V.Part 2.74 030 OTC options 040 OTC other 050 Organized market options 060 Organized market other 070 Equity Annex V.Part 2.67(b) Annex V.Part 2.67(b) 080 of which: economic hedges Annex V.Part 2.74 Annex V.Part 2.74 090 OTC options 100 OTC other 110 Organized market options 120 Organized market other 130 Foreign exchange and gold Annex V.Part 2.67(c) Annex V.Part 2.67(c) 140 of which: economic hedges Annex V.Part 2.74 Annex V.Part 2.74 150 OTC options 160 OTC other 170 Organized market options 180 Organized market other 190 Credit Annex V.Part 2.67(d) Annex V.Part 2.67(d) 200 of which: economic hedges Annex V.Part 2.74 Annex V.Part 2.74 210 Credit default swap 220 Credit spread option 230 Total return swap 240 Other 250 Commodity Annex V.Part 2.67(e) Annex V.Part 2.67(e) 260 of which: economic hedges Annex V.Part 2.74 Annex V.Part 2.74 270 Other Annex V.Part 2.67(f) Annex V.Part 2.67(f) 280 of which: economic hedges Annex V.Part 2.74 Annex V.Part 2.74 290 DERIVATIVES CRR Annex II; Annex V.Part 1.15 IAS 39.9 300 of which: OTC - credit institutions Annex V.Part 1.35(c), 2.75(a) Annex V.Part 1.35(c), 2.75(a) 310 of which: OTC - other financial corporations Annex V.Part 1.35(d), 2.75(b) Annex V.Part 1.35(d), 2.75(b) 320 of which: OTC - rest Annex V.Part 2.75(c) Annex V.Part 2.75(c) 11.
Derivatives - 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 Annex V.Part 2.69 Annex V.Part 2.69 Annex V.Part 2.70, 71 Annex V.Part 2.72 010 020 030 040 010 Interest rate Annex V.Part 2.67(a) 020 OTC options 030 OTC other 040 Organized market options 050 Organized market other 060 Equity Annex V.Part 2.67(b) 070 OTC options 080 OTC other 090 Organized market options 100 Organized market other 110 Foreign exchange and gold Annex V.Part 2.67(c) 120 OTC options 130 OTC other 140 Organized market options 150 Organized market other 160 Credit Annex V.Part 2.67(d) 170 Credit default swap 180 Credit spread option 190 Total return swap 200 Other 210 Commodity Annex V.Part 2.67(e) 220 Other Annex V.Part 2.67(f) 230 FAIR VALUE HEDGES IFRS 7.22(b); IAS 39.86(a) 240 Interest rate Annex V.Part 2.67(a) 250 OTC options 260 OTC other 270 Organized market options 280 Organized market other 290 Equity Annex V.Part 2.67(b) 300 OTC options 310 OTC other 320 Organized market options 330 Organized market other 340 Foreign exchange and gold Annex V.Part 2.67(c) 350 OTC options 360 OTC other 370 Organized market options 380 Organized market other 390 Credit Annex V.Part 2.67(d) 400 Credit default swap 410 Credit spread option 420 Total return swap 430 Other 440 Commodity Annex V.Part 2.67(e) 450 Other Annex V.Part 2.67(f) 460 CASH FLOW HEDGES IFRS 7.22(b); IAS 39.86(b) 470 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION IFRS 7.22(b); IAS 39.86(c) 480 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK IAS 39.89A, IE 1-31 490 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK IAS 39 IG F6 1-3 500 DERIVATIVES-HEDGE ACCOUNTING IFRS 7.22(b); IAS 39.9 510 of which: OTC - credit institutions Annex V.Part 1.35(c), 2.75(a) 520 of which: OTC - other financial corporations Annex V.Part 1.35(d), 2.75(b) 530 of which: OTC - rest Annex V.Part 2.75(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 Assets Liabilities Total Hedging of which: sold Annex V.Part 2.4, 69 Annex V.Part 2.7, 69 Annex V.Part 2.70, 71 Annex V.Part 2.72 005 007 010 020 010 Interest rate Annex V.Part 2.67(a) 020 OTC options 030 OTC other 040 Organized market options 050 Organized market other 060 Equity Annex V.Part 2.67(b) 070 OTC options 080 OTC other 090 Organized market options 100 Organized market other 110 Foreign exchange and gold Annex V.Part 2.67(c) 120 OTC options 130 OTC other 140 Organized market options 150 Organized market other 160 Credit Annex V.Part 2.67(d) 170 Credit default swap 180 Credit spread option 190 Total return swap 200 Other 210 Commodity Annex V.Part 2.67(e) 220 Other Annex V.Part 2.67(f) 230 DERIVATIVES-HEDGE ACCOUNTING 240 of which: OTC - credit institutions Annex V.Part 1.35(c), 2.75(a) 250 of which: OTC - other financial corporations Annex V.Part 1.35(d), 2.75(b) 260 of which: OTC - rest Annex V.Part 2.75(c) 12.
Movements in allowances for credit losses and impairment of equity instruments
References National GAAP CRR article 442(i) References National GAAP compatible IFRS IFRS 7.16, B5 (d); Opening balance Increases due toamounts set aside for estimated loan losses during the period Decreases due toamounts reversed for estimated loan losses during the period Decreases due toamounts taken against allowances 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 Annex V.Part 2.77 Annex V.Part 2.77 Annex V.Part 2.78 Annex V.Part 2.78 Annex V.Part 2.77 Annex V.Part 2.77 Annex V.Part 2.78 Annex V.Part 2.78 010 020 030 040 050 060 070 080 090 010 Equity instruments 020 Specific allowances for financial assets, individually estimated CRR art 4(95); Annex V.Part 2.36 IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36 030 Debt securities Annex V.Part 1.26 Annex V.Part 1.26 040 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 050 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 060 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 070 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 080 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 090 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27 100 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 110 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 120 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 130 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 140 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 150 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 160 Specific allowances for financial assets, collectively estimated CRR art 4(95); Annex V.Part 2.37 IAS 39.59, 64; Annex V.Part 2.37 170 Debt securities Annex V.Part 1.26 Annex V.Part 1.26 180 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 190 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 200 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 210 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 220 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 230 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27 240 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 250 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 260 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 270 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 280 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 290 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 300 Collective allowances for incurred but not reported losses on financial assets CRR art 4(95); Annex V.Part 2.38 IAS 39.59, 64; Annex V.Part 2.38 310 Debt securities Annex V.Part 1.26 Annex V.Part 1.26 320 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27 330 Specific allowances for credit risk CRR art 428 (g)(ii) 340 Debt securities Annex V.Part 1.26 350 Central banks Annex V.Part 1.35(a) 360 General governments Annex V.Part 1.35(b) 370 Credit institutions Annex V.Part 1.35(c) 380 Other financial corporations Annex V.Part 1.35(d) 390 Non-financial corporations Annex V.Part 1.35(e) 400 Loans and advances Annex V.Part 1.17 410 Central banks Annex V.Part 1.35(a) 420 General governments Annex V.Part 1.35(b) 430 Credit institutions Annex V.Part 1.35(c) 440 Other financial corporations Annex V.Part 1.35(d) 450 Non-financial corporations Annex V.Part 1.35(e) 460 Households Annex V.Part 1.35(f) 470 General alowances for credit risk CRR art 4(95) 480 Debt securities Annex V.Part 1.26 490 Loans and advances Annex V.Part 1.27 500 General allowance for banking risks BAD art 37.2; CRR art 4(95) 510 Debt securities Annex V.Part 1.26 520 Loans and advances Annex V.Part 1.27 530 Total 13.
Collateral and guarantees received
13.1
Breakdown of loans and advances by collateral and guarantees
Guarantees and collateral References National GAAP based on BAD Maximum amount of the collateral or guarantee that can be considered References National GAAP compatible IFRS Mortgage loans [Loans collateralized by immovable property] Other collateralized loans Financial guarantees received Residential Commercial Cash [Debt instruments issued] Rest IFRS 7.36(b) Annex V.Part 2.81(a) Annex V.Part 2.81(a) Annex V.Part 2.81(b) Annex V.Part 2.81(b) Annex V.Part 2.81(c) 010 020 030 040 050 010 Loans and advances Annex V.Part 2.80 Annex V.Part 2.81 020 of which: Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 030 of which: Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 040 of which: Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 13.2
Collateral obtained by taking possession during the period [held at the reporting date]
References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount 010 010 Non-current assets held-for-sale IFRS 7.38(a) 020 Property, plant and equipment IFRS 7.38(a) 030 Investment property IFRS 7.38(a) 040 Equity and debt instruments IFRS 7.38(a) 050 Other IFRS 7.38(a) 060 Total 13.3
Collateral obtained by taking possession [tangible assets] accumulated
References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount 010 010 Foreclosure [tangible assets] Annex V.Part 2.84 IFRS 7.38(a); Annex V.Part 2.84 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 2.86 Accumulated change in fair value before taxes Annex V.Part 2.87 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 13.86 010 020 030 040 050 060 070 080 ASSETS 010 Financial assets held for trading Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8(a)(ii); IAS 39.9, AG 14 020 Derivatives CRR Annex II IAS 39.9 030 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 040 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 050 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 060 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); IAS 39.9 070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 100 Available-for-sale financial assets Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8 (h)(d); IAS 39.9 110 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 120 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 130 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 140 Derivatives – Hedge accounting Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19 IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 LIABILITIES 150 Financial liabilities held for trading Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15 IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 160 Derivatives CRR Annex II IAS 39.9, AG 15(a) 170 Short positions IAS 39 AG 15(b) 180 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 1.30 190 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 200 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 210 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); IAS 39.9 220 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 1.30 230 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 240 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 250 Derivatives – Hedge accounting Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19 IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 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 Annex V.Part 2.89 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) IFRS 7.42D(e); CRR art 4(61) IFRS 7.42D(e); Annex V.Part 2.91, 92 IFRS 7.42D(e) IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part 2.91, 92 IFRS 7.42D(f) IFRS 7.42D(f); Annex V.Part 2.89 CRR art 109; Annex V.Part 2.90 CRR art 4(61) Annex V.Part 2.91, 92 CRR art 4(61) Annex V.Part 2.91, 92 CRR art 109; Annex V.Part 2.90 010 020 030 040 050 060 070 080 090 100 110 010 Financial assets held for trading Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8 (a)(ii); IAS 39.9, AG 14 020 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 030 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 040 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 041 Trading financial assets Annex V.Part 1.15 042 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 043 Debt securities Annex V.Part 1.24, 26 044 Loans and advances Annex V.Part 1.24, 27 050 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); IAS 39.9 060 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 070 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 080 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 090 Available-for-sale financial assets Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8(d); IAS 39.9 100 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 110 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 120 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 121 Non-trading non-derivative financial assets measured at fair value through profit or loss Accounting Directive art 8(1)(a), (4) 122 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 123 Debt securities Annex V.Part 1.24, 26 124 Loans and advances Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35 125 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8)(2) 126 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 127 Debt securities Annex V.Part 1.24, 26 128 Loans and advances Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35 130 Loans and receivables Accounting Directive art 42a(4)(b),(5a); IAS 39.9 IFRS 7.8 (c); IAS 39.9, AG16, AG26 140 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 150 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 160 Held-to-maturity investments Accounting Directive art 42a(4)(a),(5a); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG26 170 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 180 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 181 Non-trading debt instruments measured at a cost-based method BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16 182 Debt securities Annex V.Part 1.24, 26 183 Loans and advances Annex V.Part 1.24, 27 184 Other non-trading non-derivative financial assets BAD art 35-37 185 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 186 Debt securities Annex V.Part 1.24, 26 187 Loans and advances Annex V.Part 1.24, 27 190 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 2.95 Annex V.Part 2.95 010 020 010 Derivatives -Trading CRR Annex II; Annex V.Part 2.96 IAS 39.9; Annex V.Part 2.96 020 Debt securities Annex V.Part 1.26 Annex V.Part 1.26 030 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 040 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 050 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 060 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 070 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 080 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27 090 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 100 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 110 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 120 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 130 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 140 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 150 Other assets Annex V.Part 1.51 Annex V.Part 1.51 160 Deposits ECB/2013/33 Annex 2.Part 2.9 ECB/2013/33 Annex 2.Part 2.9 170 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 180 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 190 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 200 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 210 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 220 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 230 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 240 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 250 Derivatives - Hedge accounting, interest rate risk Annex V.Part 2.95 Annex V.Part 2.95 260 Other Liabilities Annex V.Part 2.10 Annex V.Part 2.10 270 INTEREST BAD art 27.Vertical layout(1), (2) IAS 18.35(b); IAS 1.97 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 010 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 020 Debt securities Annex V.Part 1.26 Annex V.Part 1.26 030 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27 040 Deposits ECB/2013/33 Annex 2.Part 2.9 ECB/2013/33 Annex 2.Part 2.9 050 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 060 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 070 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 2.97 IFRS 7.20(a)(v-vii); IAS 39.55(a) 16.3
Gains or losses on financial assets and liabilities held for trading by instrument
References National GAAP based on BAD References National GAAP compatible IFRS Current period 010 010 Derivatives CRR Annex II IAS 39.9 020 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 030 Debt securities Annex V.Part 1.26 Annex V.Part 1.26 040 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27 050 Short positions IAS 39 AG 15(b) 060 Deposits ECB/2013/33 Annex 2.Part 2.9 ECB/2013/33 Annex 2.Part 2.9 070 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 080 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 090 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET BAD art 27.Vertical layout(6) IFRS 7.20(a)(i) 100 Derivatives CRR Annex II 110 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 120 Debt securities Annex V.Part 1.26 130 Loans and advances Annex V.Part 1.27 140 Short positions 150 Deposits ECB/2013/33 Annex 2.Part 2.9 160 Debt securities issued Annex V.Part 1.31 170 Other financial liabilities Annex V.Part 1.32-34 180 GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET BAD art 27.Vertical layout(6; Annex V.Part 2.98 16.4
Gains or losses on financial assets and liabilities held for trading by risk
References National GAAP based on BAD References National GAAP compatible IFRS Current period 010 010 Interest rate instruments and related derivatives Annex V.Part 2.99(a) Annex V.Part 2.99(a) 020 Equity instruments and related derivatives Annex V.Part 2.99(b) Annex V.Part 2.99(b) 030 Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part 2.99(c) Annex V.Part 2.99(c) 040 Credit risk instruments and related derivatives Annex V.Part 2.99(d) Annex V.Part 2.99(d) 050 Derivatives related with commodities Annex V.Part 2.99(e) Annex V.Part 2.99(e) 060 Other Annex V.Part 2.99(f) Annex V.Part 2.99(f) 070 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET BAD art 27.Vertical layout(6) IFRS 7.20(a)(i) 080 Interest rate instruments and related derivatives Annex V.Part 2.99(a) 090 Equity instruments and related derivatives Annex V.Part 2.99(b) 100 Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part 2.99(c) 110 Credit risk instruments and related derivatives Annex V.Part 2.99(d) 120 Derivatives related with commodities Annex V.Part 2.99(e) 130 Other Annex V.Part 2.99(f) 140 GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET BAD art 27.Vertical layout(6) 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 2.100 010 020 010 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 020 Debt securities Annex V.Part 1.26 Annex V.Part 1.26 030 Loans and advances Annex V.Part 1.27 Annex V.Part 1.27 040 Deposits ECB/2013/33 Annex 2.Part 2.9 ECB/2013/33 Annex 2.Part 2.9 050 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 060 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 070 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) 080 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 090 Debt securities Annex V.Part 1.26 100 Loans and advances Annex V.Part 1.27 110 Deposits ECB/2013/33 Annex 2.Part 2.9 120 Debt securities issued Annex V.Part 1.31 130 Other financial liabilities Annex V.Part 1.32-34 140 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 References National GAAP compatible IFRS Current period 010 010 Fair value changes of the hedging instrument [including discontinuation] Accounting Directive art 8(1)(a), (6), (8)(1)(a) IFRS 7.24(a)(i) 020 Fair value changes of the hedged item attributable to the hedged risk Accounting Directive art 8(1)(a), (6), (8)(1)(a) IFRS 7.24(a)(ii) 030 Ineffectiveness in profit or loss from cash flow hedges Accounting Directive art 8(1)(a), (6), (8)(1)(a) IFRS 7.24(b) 040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations Accounting Directive art 8(1)(a) IFRS 7.24(c) 050 GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET Accounting Directive art 8(1)(a), (6), (8)(1)(a) IFRS 7.24 16.7
Impairment on financial and non-financial assets
References National GAAP based on BAD References National GAAP compatible IFRS Current period Additions Annex V.Part 2.102 Reversals Annex V.Part 2.102 Total Accumulated impairment 010 020 030 040 010 Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss BAD art 35-37 IFRS 7.20(e) 020 Financial assets measured at cost IFRS 7.20(e); IAS 39.66 030 Available-for-sale financial assets IFRS 7.20(e); IAS 39.67-70 040 Loans and receivables IFRS 7.20(e); IAS 39.63-65 050 Held-to-maturity investments IFRS 7.20(e); IAS 39.63-65 060 Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates BAD art 27.Vertical layout(13)-(14) IAS 28.40-43 070 Subsidiaries IFRS 10 Appendix A 080 Joint ventures IAS 28.3 090 Associates IAS 28.3 100 Impairment or (-) reversal of impairment on non-financial assets IAS 36.126(a),(b) 110 Property, plant and equipment BAD art 27.Vertical layout(9) IAS 16.73(e)(v-vi) 120 Investment properties BAD art 27.Vertical layout(9) IAS 40.79(d)(v) 130 Goodwill BAD art 27.Vertical layout(9) IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) 140 Other intangible assets BAD art 27.Vertical layout(9) IAS 38.118(e)(iv)(v) 145 Other IAS 36.126(a),(b) 150 TOTAL 160 Interest income on impaired financial assets accrued IFRS 7.20(d); IAS 39.AG 93 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] 010 010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i) 020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1 030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 050 Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(a)(ii); IAS 39.9, AG 14 060 Derivatives CRR Annex II IAS 39.9 070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 091 Trading financial assets Annex V.Part 1.15 092 Derivatives CRR Annex II; Annex V.Part 1.15 093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 094 Debt securities Annex V.Part 1.24, 26 095 Loans and advances Annex V.Part 1.24, 27 100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(a)(i); IAS 39.9 110 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 120 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 130 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 140 Available-for-sale financial assets Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(d); IAS 39.9 150 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 160 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 170 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 171 Non-trading non-derivative financial assets measured at fair value through profit or loss Accounting Directive art 8(1)(a), (4) 172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 173 Debt securities Annex V.Part 1.24, 26 174 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27 175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8) 176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 177 Debt securities Annex V.Part 1.24, 26 178 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27 180 Loans and receivables Accounting Directive art 8(4)(b),(6); IAS 39.9 IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 190 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 200 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 210 Held-to-maturity investments Accounting Directive art 8(4)(a),(6); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG26 220 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 230 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 231 Non-trading debt instruments measured at a cost-based method BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 232 Debt securities Annex V.Part 1.24, 26 233 Loans and advances Annex V.Part 1.24, 27 234 Other non-trading non-derivative financial assets BAD art 35-37; Annex V.Part 1.17 235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 236 Debt securities Annex V.Part 1.24, 26 237 Loans and advances Annex V.Part 1.24, 27 240 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19 IFRS 7.22(b); IAS 39.9 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a) 260 Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4 IAS 1.54(e); Annex V.Part 2.4 270 Assets under reinsurance and insurance contracts IFRS 4.IG20.(b)-(c); Annex V.Part 2.105 280 Tangible assets BAD art 4.Assets(10) 290 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS 1.54(c); CRR art 4(1)(115) 300 Goodwill BAD art 4.Assets(9); CRR art 4(1)(113) IFRS 3.B67(d); CRR art 4(1)(113) 310 Other intangible assets BAD art 4.Assets(9) IAS 38.8,118 320 Tax assets IAS 1.54(n-o) 330 Current tax assets IAS 1.54(n); IAS 12.5 340 Deferred tax assets Accounting Directive art 17(1)(f); CRR art 4(106) IAS 1.54(o); IAS 12.5; CRR art 4(106) 350 Other assets Annex V.Part 2.5 Annex V.Part 2.5 360 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 370 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] 010 010 Loan commitments given CRR Annex I; Annex V.Part 2.56, 57 IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 020 Financial guarantees given CRR Annex I; Annex V.Part 2.56, 58 IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 030 Other Commitments given CRR Annex I; Annex V.Part 2.56, 59 CRR Annex I; Annex V.Part 2.56, 59 040 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] 010 010 Financial liabilities held for trading Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 020 Derivatives CRR Annex II IAS 39.9, AG 15(a) 030 Short positions IAS 39.AG 15(b) 040 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 1.30 050 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 060 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 061 Trading financial liabilities Accounting Directive art 8(3) 062 Derivatives CRR Annex II; Annex V.Part 1.15 063 Short positions 064 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 065 Debt securities issued Annex V.Part 1.31 066 Other financial liabilities Annex V.Part 1.32-34 070 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8 (e)(i); IAS 39.9 080 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 1.30 090 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 100 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 110 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS 39.47 IFRS 7.8(f); IAS 39.47 120 Deposits ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 130 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 140 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 141 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) 142 Deposits ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 143 Debt securities issued Annex V.Part 1.31 144 Other financial liabilities Annex V.Part 1.32-34 150 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23 IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A(b) IAS 39.89A(b) 170 Liabilities under insurance and reinsurance contracts IFRS 4.IG20(a); Annex V.Part 2.106 180 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) 190 Tax liabilities IAS 1.54(n-o) 200 Current tax liabilities IAS 1.54(n); IAS 12.5 210 Deferred tax liabilities Accounting Directive art 17(1)(f); CRR art 4(108) IAS 1.54(o); IAS 12.5; CRR art 4(108) 220 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 230 Other liabilities Annex V.Part 2.10 Annex V.Part 2.10 240 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 250 LIABILITIES IAS 1.9(b);IG 6 260 Capital BAD art 4.Liabilities(9), BAD art 22 IAS 1.54(r), BAD art 22 270 Share premium BAD art 4.Liabilities(10); CRR art 4(124) IAS 1.78(e); CRR art 4(124) 280 Equity instruments issued other than capital Annex V.Part 2.15-16 Annex V.Part 2.15-16 290 Other equity Annex V.Part 2.17 IFRS 2.10; Annex V.Part 2.17 300 Accumulated other comprehensive income CRR art 4(100) CRR art 4(100) 310 Retained earnings CRR art 4(123) CRR art 4(123) 320 Revaluation reserves BAD art 4.Liabilities(12) IFRS 1.30, D5-D8 325 Fair value reserves Accounting Directive art 8(1)(a) 330 Other reserves BAD art 4.Liabilities (11)-(13) IAS 1.54; IAS 1.78 (e) 335 First consolidation differences Accounting Directive art 24(3)(c) 340 (-) 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 2.20 350 Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IAS 27.28; IAS 1.83(a)(ii) 360 (-) Interim dividends CRR Article 26 (2) IAS 32.35 370 Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS 27.4; IAS 1.54(q); IAS 27.27 380 TOTAL EQUITY IAS 1.9(c), IG 6 390 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6 18.
Information on performing and non-performing exposures
References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Accumulated impairment, accumulated changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Performing Non-performing on performing exposures on non-performing exposures Not past due or Past due ≤ 30 days Past due > 30 days ≤ 60 days Past due > 60 days ≤ 90 days Unlikely to pay that are not past-due or past-due ≤ 90 days Past due > 90 days ≤ 180 days Past due > 180 days ≤ 1 year Past due > 1 year Of which: defaulted Of which: impaired Unlikely to pay that are not past-due or past-due ≤ 90 days Past due > 90 days ≤ 180 days Past due > 180 days ≤ 1 year Past due > 1 year Collateral received on non-performing exposues Financialguarantees received on non-performing exposures 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 180 190 200 210 Annex V. Part 2. 45, 109, 145-162 Annex V. Part 2. 145-162 Annex V. Part 2. 158 Annex V. Part 2. 158 Annex V. Part 2. 158 Annex V. Part 2. 145-162 Annex V. Part 2. 159 Annex V. Part 2. 159 Annex V. Part 2. 159 Annex V. Part 2. 159 CRR art 178; Annex V. Part 2.61 IAS 39. 58-70 Annex V. Part 2. 46 Annex V. Part 2. 161 Annex V. Part 2. 161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 162 Annex V. Part 2. 162 Annex V. Part 2. 45, 109, 145-162 Annex V. Part 2. 145-162 Annex V. Part 2. 158 Annex V. Part 2. 158 Annex V. Part 2. 158 Annex V. Part 2. 145-162 Annex V. Part 2. 159 Annex V. Part 2. 159 Annex V. Part 2. 159 Annex V. Part 2. 159 CRR art 178; Annex V. Part 2.61 CRR art 4(95) Annex V. Part 2. 46 Annex V. Part 2. 161 Annex V. Part 2. 161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 162 Annex V. Part 2. 162 010 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 020 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 030 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 040 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 050 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 060 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 070 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 080 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 090 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 100 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 110 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 120 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 140 Of which: Loans collateralised by commercial immovable property 150 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 160 Of which: Loans collateralised by residential immovable property 170 Of which: Credit for consumption 180 DEBT INSTRUMENTS AT AMORTISED COST Annex V. Part I. 13 (d)(e); 14 (d)(e); Annex V.Part 2.149 Annex V. Part I. 13 (d)(e) 190 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 200 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 210 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 220 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 230 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 240 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 250 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 260 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 270 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 280 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 290 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 300 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 310 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 320 DEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT Annex V. Part I. 13 (b)(c); 14 (b)(c); Annex V.Part 2.149 Annex V. Part I. 13 (b)(c) 330 DEBT INSTRUMENTS OTHER THAN HFT Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) Annex V. Part I. 13 (b)(c)(d)(e) 340 Loan commitments given CRR Annex I; Annex V.Part 2.56-57 IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 350 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 360 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 370 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 380 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 390 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 400 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 410 Financial guarantees given CRR Annex I; Annex V.Part 2.56,58 IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 420 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 430 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 440 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 450 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 460 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 470 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 480 Other Commitments given CRR Annex I; Annex V.Part 2.56, 59 CRR Annex I; Annex V.Part 2.56, 59 490 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 500 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 510 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 520 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 530 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 540 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.55 Annex V.Part 2.55 19.
Information forborne exposures
References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount of exposures with forbearance measures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Performing exposures with forbearance measures Non-performing exposures with forbearance measures on perfoming exposures with forbearance measures on non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of non-performing exposures Instruments with modifications in their terms and conditions Refinancing Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 180 Annex V. Part 2. 45, 109, 163-182 Annex V. Part 2. 145-162 Annex V. Part 2. 164 (a), 177, 178, 182 Annex V. Part 2. 164 (b), 177, 178, 181, 182 Annex V. Part 2. 176(b),177, 180 Annex V. Part 2. 145-162 Annex V. Part 2. 164 (a), 179-180,182 Annex V. Part 2. 164 (b), 179-182 CRR art 178; Annex V. Part 2.61 IAS 39. 58-70 Annex V. Part 2. 172(a), 157 Annex V. Part 2. 46, 183 Annex V. Part 2. 145-183 Annex V. Part 2. 145-183 Annex V. Part 2. 164 (a), 179-180,182, 183 Annex V. Part 2. 164 (b), 179-183 Annex V. Part 2. 162 Annex V. Part 2. 162 Annex V. Part 2. 45, 109, 163-182 Annex V. Part 2. 145-162 Annex V. Part 2. 164 (a), 177, 178, 182 Annex V. Part 2. 164 (b), 177, 178, 181, 182 Annex V. Part 2. 176(b), 177, 180 Annex V. Part 2. 145-162 Annex V. Part 2. 164 (a), 179-180,182 Annex V. Part 2. 164 (b), 179-182 CRR art 178; Annex V. Part 2.61 CRR art 4(95) Annex V. Part 2. 172(a), 157 Annex V. Part 2. 46, 183 Annex V. Part 2. 145-183 Annex V. Part 2. 145-183 Annex V. Part 2. 164 (a), 179-180,182, 183 Annex V. Part 2. 164 (b), 179-183 Annex V. Part 2. 162 Annex V. Part 2. 162 010 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 020 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 030 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 040 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 050 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 060 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 070 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 080 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 090 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 100 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 110 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 120 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 140 Of which: Loans collateralised by commercial immovable property 150 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 160 Of which: Loans collateralised by residential immovable property 170 Of which: Credit for consumption 180 DEBT INSTRUMENTS AT AMORTISED COST Annex V. Part I. 13 (d)(e); 14 (d)(e); Annex V.Part 2.169 Annex V. Part I. 13 (d)(e) 190 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 200 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 210 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 220 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 230 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 240 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 250 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 260 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 270 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 280 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 290 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 300 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 310 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 320 DEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT Annex V. Part I. 13 (b)(c); 14 (b)(c); Annex V.Part 2.169 Annex V. Part I. 13 (b)(c) 330 DEBT INSTRUMENTS OTHER THAN HFT Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) Annex V. Part I. 13 (b)(c)(d)(e) 340 Loan commitments given CRR Annex I; Annex V.Part 2.56-57 IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 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 Domestic activitivies Non-domestic activities Annex V.Part 2.107 Annex V.Part 2.107 010 020 010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i) 020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1 030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 050 Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(a)(ii); IAS 39.9, AG 14 060 Derivatives CRR Annex II IAS 39.9 070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 091 Trading financial assets Annex V.Part 1.15 092 Derivatives CRR Annex II; Annex V.Part 1.15 093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 094 Debt securities Annex V.Part 1.24, 26 095 Loans and advances Annex V.Part 1.24, 27 100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(a)(i); IAS 39.9 110 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 120 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 130 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 140 Available-for-sale financial assets Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 7.8(d); IAS 39.9 150 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 160 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 170 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 171 Non-trading non-derivative financial assets measured at fair value through profit or loss Accounting Directive art 8(1)(a), (4) 172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 173 Debt securities Annex V.Part 1.24, 26 174 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27 175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8) 176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 177 Debt securities Annex V.Part 1.24, 26 178 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27 180 Loans and receivables Accounting Directive art 8(4)(b),(6); IAS 39.9 IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 190 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 200 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 210 Held-to-maturity investments Accounting Directive art 8(4)(a),(6); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG26 220 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 230 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 231 Non-trading debt instruments measured at a cost-based method BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 232 Debt securities Annex V.Part 1.24, 26 233 Loans and advances Annex V.Part 1.24, 27 234 Other non-trading non-derivative financial assets BAD art 35-37; Annex V.Part 1.17 235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 236 Debt securities Annex V.Part 1.24, 26 237 Loans and advances Annex V.Part 1.24, 27 240 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19 IFRS 7.22(b); IAS 39.9 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a) 260 Tangible assets BAD art 4.Assets(10) 270 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS 1.54(c); CRR art 4(1)(115) 280 Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4 IAS 1.54(e); Annex V.Part 2.4 290 Tax assets IAS 1.54(n-o) 300 Other assets Annex V.Part 2.5 Annex V.Part 2.5 310 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38 320 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 Domestic activitivies Non-domestic activities Annex V.Part 2.107 Annex V.Part 2.107 010 020 010 Financial liabilities held for trading Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 020 Derivatives CRR Annex II IAS 39.9, AG 15(a) 030 Short positions IAS 39.AG 15(b) 040 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 1.30 050 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 060 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 061 Trading financial liabilities Accounting Directive art 8(3) 062 Derivatives CRR Annex II; Annex V.Part 1.15 063 Short positions 064 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 065 Debt securities issued Annex V.Part 1.31 066 Other financial liabilities Annex V.Part 1.32-34 070 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8 (e)(i); IAS 39.9 080 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 1.30 090 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 100 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 110 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS 39.47 IFRS 7.8(f); IAS 39.47 120 Deposits ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 130 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 140 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 141 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) 142 Deposits ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 143 Debt securities issued Annex V.Part 1.31 144 Other financial liabilities Annex V.Part 1.32-34 150 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23 IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A(b) IAS 39.89A(b) 170 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) 180 Tax liabilities IAS 1.54(n-o) 190 Share capital repayable on demand IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09 200 Other liabilities Annex V.Part 2.10 Annex V.Part 2.10 210 Liabilities included in disposal groups classified as held for sale IAS 1.54(p); IFRS 5.38 220 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 2.107 Annex V.Part 2.107 010 020 010 Interest income BAD art 27.Vertical layout(1); Annex V.Part 2.21 IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 020 (Interest expenses) BAD art 27.Vertical layout(2); Annex V.Part 2.21 IAS 1.97; Annex V.Part 2.21 030 (Expenses on share capital repayable on demand) IFRIC 2.11 040 Dividend income BAD art 27.Vertical layout(3); Annex V.Part 2.28 IAS 18.35(b)(v); Annex V.Part 2.28 050 Fee and commission income BAD art 27.Vertical layout(4) IFRS 7.20(c) 060 (Fee and commission expenses) BAD art 27.Vertical layout(5) IFRS 7.20(c) 070 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) IFRS 7.20(a)(ii-v) 080 Gains or (-) losses on financial assets and liabilities held for trading, net BAD art 27.Vertical layout(6) IFRS 7.20(a)(i); IAS 39.55(a) 085 Gains or (-) losses on trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 090 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); IAS 39.55(a) 095 Gains or (-) losses on non-trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 100 Gains or (-) losses from hedge accounting, net Accounting Directive art 8(1)(a), (6), (8) IFRS 7.24 110 Exchange differences [gain or (-) loss], net BAD art 39 IAS 21.28, 52(a) 120 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net BAD art 27.Vertical layout(13)-(14) 130 Gains or (-) losses on derecognition of non financial assets, net IAS 1.34 140 Other operating income Accounting Directive art 8(1)(a) Annex V.Part 2.141-143 150 (Other operating expenses) BAD art 27.Vertical layout(10); Annex V.Part 2.141-143 Annex V.Part 2.141-143 155 TOTAL OPERATING INCOME, NET 160 (Administrative expenses) BAD art 27.Vertical layout(8) 170 (Depreciation) IAS 1.102, 104 175 (Increases or (-) decreases of the fund for general banking risks, net) BAD art 38.2 180 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g) 190 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) BAD art 35-37 IFRS 7.20(e) 200 (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) BAD art 27.Vertical layout(13)-(14) IAS 28.40-43 210 (Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126(a)(b) 220 Negative goodwill recognised in profit or loss IFRS 3.Appendix B64(n)(i) 230 Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates BAD art 27.Vertical layout(13)-(14) IAS 1.82(c) 240 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 2.27 250 PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS 1.102, IG 6; IFRS 5.33 A 260 (Tax expense or (-) income related to profit or loss from continuing operations) BAD art 27.Vertical layout(15) IAS 1.82(d); IAS 12.77 270 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS BAD art 27.Vertical layout(16) IAS 1, IG 6 275 Extraordinary profit or (-) loss after tax BAD art 27.Vertical layout(21) 280 Profit or (-) loss after tax from discontinued operations IAS 1.82(e) ; IFRS 5.33(a), 5.33 A 290 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
z-axis Country of residence of the counterparty References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount Of which: debt forbearance joista: lainanhoitojoustolliset Of which: non-performing Accumulated impairment or Accumulated changes in fair value due to credit risk Annex V.Part 2.109 Annex V.Part 2.163-183 Annex V.Part 2. 145-162 Annex V.Part 2.46 010 022 025 030 010 Derivatives CRR Annex II; Annex V.Part 1.15 IAS 39.9 020 Of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 030 Of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 040 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 050 Of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 060 Of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 070 Of which: non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 090 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 100 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 110 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 120 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 130 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 140 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 150 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 160 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 170 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 180 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 190 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 200 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a) 210 Of which: Loans collateralized by commercial immovable property 220 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 230 Of which: Loans collateralized by residential immovable property 240 Of which: Credit for consumption 20.5
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
z-axis Country of residence of the counterparty References National GAAP based on BAD References National GAAP compatible IFRS Nominal amount Of which: debt forbearance Of which: non-performing Provisions for commitments and guarantees given Annex V.Part 2.62 Annex V.Part 2.163-183 Annex V.Part 2. 145-162 010 022 025 030 010 Loan commitments given CRR Annex I; Annex V.Part 2.56, 57 IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 020 Financial guarantees given CRR Annex I; Annex V.Part 2.56, 58 IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 030 Other Commitments given CRR Annex I; Annex V.Part 2.56, 59 CRR Annex I; Annex V.Part 2.56, 59 20.6
Geographical breakdown of liabilities by residence of the counterparty
z-axis Country of residence of the counterparty References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part 1.28, 2.107 010 010 Derivatives CRR Annex II IAS 39.9, AG 15(a) 020 Of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 030 Of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 040 Short positions IAS 39 AG 15(b) 050 Of which: credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 060 Of which: other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 070 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 1.30 080 Central banks Annex V.Part 1.35(a) Annex V.Part 1.35(a) 090 General governments Annex V.Part 1.35(b) Annex V.Part 1.35(b) 100 Credit institutions Annex V.Part 1.35(c) Annex V.Part 1.35(c) 110 Other financial corporations Annex V.Part 1.35(d) Annex V.Part 1.35(d) 120 Non-financial corporations Annex V.Part 1.35(e) Annex V.Part 1.35(e) 130 Households Annex V.Part 1.35(f) Annex V.Part 1.35(f) 20.7
Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes
z-axis Country of residence of the counterparty Non-financial corporations Gross carrying amount Of which: non-performing Accumulated impairment or Accumulated changes in fair value due to credit risk References National GAAP compatible IFRS Annex V.Part 2.109 Annex V.Part 2. 145-162 Annex V.Part 2.46 References National GAAP based on BAD Annex V.Part 2.109 Annex V.Part 2. 145-162 Annex V.Part 2.46 010 012 020 010 A
Agriculture, forestry and fishing
NACE Regulation 020 B
Mining and quarrying
NACE Regulation 030 C
Manufacturing
NACE Regulation 040 D
Electricity, gas, steam and air conditioning supply
NACE Regulation 050 E
Water supply
NACE Regulation 060 F
Construction
NACE Regulation 070 G
Wholesale and retail trade
NACE Regulation 080 H
Transport ans storage
NACE Regulation 090 I
Accommodation and food service activities
NACE Regulation 100 J
Information and communication
NACE Regulation 110 L
Real estate activities
NACE Regulation 120 M
Professional, scientific and technical activities
NACE Regulation 130 N
Administrative and support service activities
NACE Regulation 140 O
Public administration and defence, compulsory social security
NACE Regulation 150 P
Education
NACE Regulation 160 Q
Human health services and social work activities
NACE Regulation 170 R
Arts, entertainment and recreation
NACE Regulation 180 S
Other services
NACE Regulation 190 LOANS AND ADVANCES Annex V.Part 1.24, 27 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 2.110-111 010 010 Property plant and equipment IAS 16.6; IAS 1.54(a) 020 Revaluation model IAS 17.49; IAS 16.31, 73(a)(d) 030 Cost model IAS 17.49; IAS 16.30, 73(a)(d) 040 Investment property IAS 40.IN5; IAS 1.54(b) 050 Fair value model IAS 17.49; IAS 40.33-55, 76 060 Cost model IAS 17.49; IAS 40.56,79(c) 070 Other intangible assets BAD art 4.Assets(9) IAS 38.8, 118 080 Revaluation model IAS 17.49; IAS 38.75-87, 124(a)(ii) 090 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 BAD art 27.Vertical layout(4), (5) IFRS 7.20(c ) 010 010 Fee and commission income ITS 2.Part 2.10-12 020 Securities 030 Issuances Annex V.Part 2.116(a) Annex V.Part 2.116(a) 040 Transfer orders Annex V.Part 2.116(b) Annex V.Part 2.116(b) 050 Other Annex V.Part 2.116(c) Annex V.Part 2.116(c) 060 Clearing and settlement Annex V.Part 2.116(d) Annex V.Part 2.116(d) 070 Asset management Annex V.Part 2.116(e); Annex V.Part 2.117(a) Annex V.Part 2.116(e); Annex V.Part 2.117(a) 080 Custody [by type of customer] Annex V.Part 2.116(e); Annex V.Part 2.117(b) Annex V.Part 2.116(e); Annex V.Part 2.117(b) 090 Collective investment 100 Other 110 Central administrative services for collective investment Annex V.Part 2.116(e); Annex V.Part 2.117(c) Annex V.Part 2.116(e); Annex V.Part 2.117(c) 120 Fiduciary transactions Annex V.Part 2.116(e); Annex V.Part 2.117(d) Annex V.Part 2.116(e); Annex V.Part 2.117(d) 130 Payment services Annex V.Part 2.116(e); Annex V.Part 2.117(e) Annex V.Part 2.116(e); Annex V.Part 2.117(e) 140 Customer resources distributed but not managed [by type of product] Annex V.Part 2.117(f) Annex V.Part 2.117(f) 150 Collective investment 160 Insurance products 170 Other 180 Structured Finance Annex V.Part 2.116(f) Annex V.Part 2.116(f) 190 Servicing of securitization activities Annex V.Part 2.116(g) Annex V.Part 2.116(g) 200 Loan commitments given Annex V.Part 2.116(h) IAS 39.47(d)(ii); Annex V.Part 2.116(h) 210 Financial guarantees given Annex V.Part 2.116(h) IAS 39.47(c)(ii); Annex V.Part 2.116(h) 220 Other Annex V.Part 2.116(j) Annex V.Part 2.116(j) 230 (Fee and commission expenses) ITS 2.Part 2.10-12 240 (Clearing and settlement) Annex V.Part 2.116(d) Annex V.Part 2.116(d) 250 (Custody) Annex V.Part 2.117(b) Annex V.Part 2.117(b) 260 (Servicing of securitization activities) Annex V.Part 2.116(g) Annex V.Part 2.116(g) 270 (Loan commitments received) Annex V.Part 2.116(i) Annex V.Part 2.116(i) 280 (Financial guarantees received) Annex V.Part 2.116(i) Annex V.Part 2.116(i) 290 (Other) Annex V.Part 2.116(j) Annex V.Part 2.116(j) 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 2.117(g) 010 010 Asset management [by type of customer] Annex V.Part 2.117(a) Annex V.Part 2.117(a) 020 Collective investment 030 Pension funds 040 Customer portfolios managed on a discretionary basis 050 Other investment vehicles 060 Custody assets [by type of customer] Annex V.Part 2.117(b) Annex V.Part 2.117(b) 070 Collective investment 080 Other 090 Of which: entrusted to other entities 100 Central administrative services for collective investment Annex V.Part 2.117(c) Annex V.Part 2.117(c) 110 Fiduciary transactions Annex V.Part 2.117(d) Annex V.Part 2.117(d) 120 Payment services Annex V.Part 2.117(e) Annex V.Part 2.117(e) 130 Customer resources distributed but not managed [by type of product] Annex V.Part 2.117(f) Annex V.Part 2.117(f) 140 Collective investment 150 Insurance products 160 Other 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 items 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 2.118 IFRS 12.29(a) IFRS 12.B26(e) IFRS 12 B26(b) 010 020 030 040 050 060 070 010 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 Securitisation Special Purpose Entities Asset management Other activities CRR art 4 (66) Annex V.Part 2.117(a) Carrying amount IFRS 12.28, B6.(a) 010 020 030 010 Selected financial assets recognised in the reporting institution's balance sheet IFRS 12.29(a),(b) 021 of which: non-performing Annex V.Part 2. 145-162 Annex V.Part 2. 145-163 030 Derivatives CRR Annex II; Annex V.Part 1.6 IAS 39.9 040 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 050 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 060 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 070 Selected equity and financial liabilites recognised in the reporting institution's balance sheet IFRS 12.29(a),(b) 080 Equity instruments issued IAS 32.4 090 Derivatives CRR Annex II IAS 39.9, AG 15 (a) 100 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 1.30 110 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 Nominal amount 120 Off-balance sheet items given by the reporting institution IFRS 12.B26.(e) 131 of which: non-performing Annex V.Part 2. 145-162 Annex V.Part 2. 145-162 31.
Related parties
31.1
Related parties: amounts payable to and amounts receivable from
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 References National GAAP compatible IFRS IAS 24.19(a),(b) IAS 24.19(c); Annex V.Part 2.120 IAS 24.19(d),(e); Annex V.Part 2.120 IAS 24.19(f) IAS 24.19(g) References National GAAP based on BAD Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p) Annex V.Part 2.120 Annex V.Part 2.120 010 020 030 040 050 010 Selected financial assets IAS 24.18(b) 020 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 030 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 040 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 050 of which: Impaired financial assets 060 Selected financial liabilities IAS 24.18(b) 070 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 1.30 080 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 090 Nominal amount of loan commitments, financial guarantees and other commitments given Annex V.Part 2.62 IAS 24.18(b); Annex V.Part 2.62 100 of which: defaulted Annex V.Part 2.61 IAS 24.18(b); Annex V.Part 2.61 110 Loan commitments, financial guarantees and other commitments received Annex V.Part 2.63, 121 IAS 24.18(b); Annex V.Part 2.63, 121 120 Notional amount of derivatives Annex V.Part 2.70-71 Annex V.Part 2.70-71 130 Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures IAS 24.18(c) 31.2
Related parties: expenses and income generated by transactions with
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 References National GAAP compatible IFRS IAS 24.19(a),(b) IAS 24.19(c) IAS 24.19(d),(e) IAS 24.19(f) IAS 24.19(g) References National GAAP based on BAD Annex V.Part 2.120 Annex V.Part 2.120 010 020 030 040 050 010 Interest income BAD art 27.Vertical layout(1); Annex V.Part 2.21 IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21 020 Interest expenses BAD art 27.Vertical layout(2); Annex V.Part 2.21 IAS 24.18(a); IAS 1.97; Annex V.Part 2.21 030 Dividend income BAD art 27.Vertical layout(3); Annex V.Part 2.28 IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28 040 Fee and commission income BAD art 27.Vertical layout(4) IAS 24.18(a); IFRS 7.20(c) 050 Fee and commission expenses BAD art 27.Vertical layout(5) IAS 24.18(a); IFRS 7.20(c) 060 Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss BAD art 27.Vertical layout(6) IAS 24.18(a) 070 Gains or (-) losses on derecognition of non-financial assets Annex V.Part 2.122 IAS 24.18(a); Annex V.Part 2.122 080 Increase or (-) decrease during the period in accumulated impairment, accumulated fair value changes due to credit risk and provisions for non-performing debt instruments, guarantees and commitments IAS 24.18(d) 40.
Group structure
40.1
Group structure: "entity-by-entity"
LEI code Entity code Entity name Entry date Share capital 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 2.123, 124(a) Annex V.Part 2.123, 124(b) IFRS 12.12(a), 21(a)(i); Annex V.Part 2.123, 124(c) Annex V.Part 2.123, 124(d) Annex V.Part 2.123, 124(e) IFRS 12.B12(b); Annex V.Part 2.123, 124(f) IFRS 12.B12(b); Annex V.Part 2.123, 124(f) IFRS 12.B12(b); Annex V.Part 2.123, 124(f) IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.123, 124(g) Annex V.Part 2.123, 124(h) Annex V.Part 2.123, 124(i) IFRS 12.21(iv); Annex V.Part 2.123, 124(j) IFRS 12.21(iv); Annex V.Part 2.123, 124(k) IFRS 12.10(a)(i); Annex V.Part 2.123, 124(l) IFRS 12.21(b); Annex V.Part 2.123, 124(m) CRR art 423(b); Annex V.Part 2.123, 124(n) Annex V.Part 2.123, 124(0) Annex V.Part 2.123, 124(p) Annex V.Part 2.123, 124(q) IFRS 12.21(b)(iii); Annex V.Part 2.123, 124(r) Annex V.Part 2.123, 124(a) Annex V.Part 2.123, 124(b) Annex V.Part 2.123, 124(c) Annex V.Part 2.123, 124(d) Annex V.Part 2.123, 124(e) Annex V.Part 2.123, 124(f) Annex V.Part 2.123, 124(f) Annex V.Part 2.123, 124(f) Annex V.Part 2.123, 124(q) Annex V.Part 2.123, 124(h) Annex V.Part 2.123, 124(i) Annex V.Part 2.123, 124(j) Annex V.Part 2.123, 124(k) Annex V.Part 2.123, 124(l) Annex V.Part 2.123, 124(m) CRR art 423(b); Annex V.Part 2.123, 124(n) Annex V.Part 2.123, 124(0) Annex V.Part 2.123, 124(p) Annex V.Part 2.123, 124(q) Annex V.Part 2.123, 124(r) 010 020 030 040 050 060 070 080 090 095 100 110 120 130 140 150 160 170 180 190 40.2.
Group structure: "instrument-by-instrument"
Security code Entity code Holding company LEI code Holding company code Holding company name Accumulated equity interest (%) Carrying amount Acquisition cost Annex V.Part 2.125(a) Annex V.Part 2.124(b), 125(c) Annex V.Part 2.125(b) Annex V.Part 2.124(j), 125(c) Annex V.Part 2.124(o), 125(c) Annex V.Part 2.124(p), 125(c) Annex V.Part 2.125(a) Annex V.Part 2.124(b), 125(c) Annex V.Part 2.125(b) Annex V.Part 2.124(j), 125(c) Annex V.Part 2.124(o), 125(c) Annex V.Part 2.124(p), 125(c) 010 020 030 040 050 060 070 080 41.
Fair value
41.1
Fair value hierarchy: financial instruments at amortised cost
ASSETS References National GAAP based on BAD References National GAAP compatible IFRS Fair value Fair value hierarchy IFRS 13.93(b), BC216 IFRS 7.25-26 Level 1 IFRS 13.76 Level 2 IFRS 13.81 Level 3 IFRS 13.86 010 020 030 040 010 Loans and receivables Accounting Directive art 8(4)(b), (6); IAS 39.9 IFRS 7.8 (c); IAS 39.9, AG16, AG26 020 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 030 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 040 Held-to-maturity investments Accounting Directive art 8(4)(a), (6); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG26 050 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 060 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 LIABILITIES 070 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS 39.47 IFRS 7.8(f); IAS 39.47 080 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 1.30 090 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 100 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 41.2
Use of the Fair Value Option
Carrying amount Financial instruments designated at fair value through profit or loss References National GAAP based on BAD References National GAAP compatible IFRS Accounting mismatch Evaluation on a fair value basis Hybrid contracts IFRS 7.B5(a) IAS 39.9b(i) IAS 39.9b(ii) IAS 39.11A-12; Annex V.Part 2.127 ASSETS 010 020 030 010 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); IAS 39.9 020 Equity Instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 030 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 040 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 LIABILITIES 050 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); IAS 39.9 060 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 1.30 070 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.31 080 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.32-34 41.3
Hybrid financial instruments not designated at fair value through profit or loss
Rest of separable hybrid contracts [not designated at fair value through profit or loss] References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount FINANCIAL ASSETS 010 010 Financial assets held for trading Accounting Directive art 24(3)(c) IAS 39.9; Annex V.Part 2.129 020 Available-for-sale [Host contracts] Accounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130 030 Loans and receivables [Host contracts] Accounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130 040 Held-to-maturity investments [Host contracts] Accounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130 FINANCIAL LIABILITES 050 Financial liabilities held for trading Accounting Directive art 8(4)(b), (6); IAS 39.9; Annex V.Part 2.129 IAS 39.9; Annex V.Part 2.129 060 Financial liabilities measured at amortized cost [Host contracts] Accounting Directive art 8(4)(b), (6); IAS 39.9; Annex V.Part 2.130 IAS 39.11; Annex V.Part 2.130 42.
Tangible and intangible assets: carrying amount by measurement method
References National GAAP compatible IFRS Carrying amount 010 010 Property plant and equipment IAS 16.6; IAS 16.29; IAS 1.54(a) 020 Revaluation model IAS 16.31, 73(a),(d) 030 Cost model IAS 16.30, 73(a),(d) 040 Investment property IAS 40.5, 30; IAS 1.54(b) 050 Fair value model IAS 40,33-55, 76 060 Cost model IAS 40.56, 79(c) 070 Other intangible assets IAS 38.8, 118, 122 ; Annex V.Part 2.132 080 Revaluation model IAS 38.75-87, 124(a)(ii) 090 Cost model IAS 38.74 43.
Provisions
References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Pensions and other employment defined benefit obligations Other long term employee benefits Restructuring Pending legal issues and tax litigation Commitments and guarantees given Other provisions Total IAS 19.63; IAS 1.78(d); Annex V.Part 2.8 IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 IAS 37.70-83 IAS 37.App C.6-10 IAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4 IAS 37.14 Annex V.Part 2.8 Annex V.Part 2.8 BAD art 24-25, 33(1) 010 020 030 040 050 060 070 010 Opening balance [carrying amount at the beginning of the period] IAS 37.84 (a) 020 Additions, including increases in existing provisions IAS 37.84 (b) 030 (-) Amounts used IAS 37.84 (c) 040 (-) Unused amounts reversed during the period IAS 37.84 (d) 050 Increase in the discounted amount [passage of time] and effect of any change in the discount rate IAS 37.84 (e) 060 Other movements 070 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 010 010 Fair value of defined benefit plan assets IAS 19.140(a)(i), 142 020 Of which: Financial instruments issued by the institution IAS 19.143 030 Equity instruments IAS 19.142(b) 040 Debt instruments IAS 19.142(c) 050 Real estate IAS 19.142(d) 060 Other defined benefit plan assets 070 Present value of defined benefit obligations IAS 19.140(a)(ii) 080 Effect of the asset ceiling IAS 19.140(a)(iii) 090 Net defined benefit assets [Carrying amount] IAS 19.63; Annex V.Part 2.136 100 Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] IAS 19.63, IAS 1.78(d); Annex V.Part 2.7 110 Memo item: 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 010 010 Opening balance [present value] IAS 19.140(a)(ii) 020 Current service cost IAS 19.141(a) 030 Interest cost IAS 19.141(b) 040 Contributions paid IAS 19.141(f) 050 Actuarial (-) gains or losses from changes in demographic assumptions IAS 19.141(c)(ii) 060 Actuarial (-) gains or losses from changes in financial assumptions IAS 19.141(c)(iii) 070 Foreign currency exchange increase or (-) decrease IAS 19.141(e) 080 Benefits paid IAS 19.141(g) 090 Past service cost, including gains and losses arising from settlements IAS 19.141(d) 100 Increase or (-) decrease through business combinations and disposals IAS 19.141(h) 110 Other increases or (-) decreases 120 Closing balance [present value] IAS 19.140(a)(ii); Annex V.Part 2.138 44.3
Memo items [related to staff expenses]
References National GAAP based on BAD References National GAAP compatible IFRS Current period 010 010 Pension and similar expenses Annex V.Part 2.139(a) Annex V.Part 2.139(a) 020 Share based payments Annex V.Part 2.139b) IFRS 2.44; Annex V.Part 2.139(b) 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 010 020 010 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a),(6); IAS 39.9 IFRS 7.20(a)(i); IAS 39.55(a) 020 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a),(6); IAS 39.9 IFRS 7.20(a)(i); IAS 39.55(a) 030 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 other than held for sale
References National GAAP based on BAD References National GAAP compatible IFRS Current period 010 020 Investment property IAS 40.69; IAS 1.34(a), 98(d) 030 Intangible assets IAS 38.113-115A; IAS 1.34(a) 040 Other assets IAS 1.34 (a) 050 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 010 020 010 Changes in fair value in tangible assets measured using the fair value model Annex V.Part 2.141 IAS 40.76(d); Annex V.Part 2.141 020 Investment property Annex V.Part 2.141 IAS 40.75(f); Annex V.Part 2.141 030 Operating leases other than investment property Annex V.Part 2.142 IAS 17.50, 51, 56(b); Annex V.Part 2.142 040 Other Annex V.Part 2.143 Annex V.Part 2.143 050 OTHER OPERATING INCOME OR EXPENSES Annex V.Part 2.141-142 Annex V.Part 2.141-142 46.
Statement of changes in equity
Sources of equity changes 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 References National GAAP compatible IFRS IAS 1.106, 54(r) IAS 1.106, 78(e) IAS 1.106, Annex V.Part 2.15-16 IAS 1.106; Annex V.Part 2.17 IAS 1.106 CRR art 4(123) IFRS 1.30 D5-D8 IAS 1.106, 54(c) IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20 IAS 1.106(a), 83 (a)(ii) IAS 1.106; IAS 32.35 IAS 1.54(q), 106(a); IAS 27.27-28 IAS 1.54(q), 106(a); IAS 27.27-28 IAS 1.9(c), IG6 References National GAAP based on BAD BAD art 4.Liabilities(9), BAD art 22 BAD art 4.Liabilities(10); CRR art 4(124) Annex V.Part 2.15-17 Annex V.Part 2.17 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 2.20 BAD art 4.Liabilities(14) CRR Article 26(2b) Accounting Directive art 24(4) Accounting Directive art 24(4) 010 020 030 040 050 060 070 075 080 085 090 100 110 120 130 140 010 Opening balance [before restatement] 020 Effects of corrections of errors IAS 1.106.(b); IAS 8.42 030 Effects of changes in accounting policies IAS 1.106.(b); IAS 1.IG6; IAS 8.22 040 Opening balance [current period] 050 Issuance of ordinary shares IAS 1.106.(d).(iii) 060 Issuance of preference shares IAS 1.106.(d).(iii) 070 Issuance of other equity instruments IAS 1.106.(d).(iii) 080 Exercise or expiration of other equity instruments issued IAS 1.106.(d).(iii) 090 Conversion of debt to equity IAS 1.106.(d).(iii) 100 Capital reduction IAS 1.106.(d).(iii) 110 Dividends IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 120 Purchase of treasury shares IAS 1.106.(d).(iii); IAS 32.33 130 Sale or cancellation of treasury shares IAS 1.106.(d).(iii); IAS 32.33 140 Reclassification of financial instruments from equity to liability IAS 1.106.(d).(iii) 150 Reclassification of financial instruments from liability to equity IAS 1.106.(d).(iii) 160 Transfers among components of equity IAS 1.106.(d).(iii) 170 Equity increase or (-) decrease resulting from business combinations IAS 1.106.(d).(iii) 180 Share based payments IAS 1.106.(d).(iii); IFRS 2.10 190 Other increase or (-) decrease in equity IAS 1.106.(d) 200 Total comprehensive income for the year IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 210 Closing balance [current period]