{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-IV",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-IV.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/IV",
  "kind": "annex",
  "number": "IV",
  "heading": null,
  "text": "ANNEX IV\nREPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS\nCOLOUR CODE IN TEMPLATES:\nParts for National GAAP reporters\nCell not to be submitted for reporting institutions subject to the relevant accounting framework\nFINREP TEMPLATES FOR GAAP\nTEMPLATE NUMBER\nTEMPLATE CODE\nNAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE\nPART 1 [QUARTERLY FREQUENCY]\nBalance Sheet Statement [Statement of Financial Position]\n1.1\nF 01.01\nBalance Sheet Statement: assets\n1.2\nF 01.02\nBalance Sheet Statement: liabilities\n1.3\nF 01.03\nBalance Sheet Statement: equity\n2\nF 02.00\nStatement of profit or loss\n3\nF 03.00\nStatement of comprehensive income\nBreakdown of financial assets by instrument and by counterparty sector\n4.1\nF 04.01\nBreakdown of financial assets by instrument and by counterparty sector: financial assets held for trading\n4.2\nF 04.02\nBreakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss\n4.3\nF 04.03\nBreakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets\n4.4\nF 04.04\nBreakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments\n4.5\nF 04.05\nSubordinated financial assets\n4.6\nF 04.06\nBreakdown of financial assets by instrument and by counterparty sector: trading financial assets\n4.7\nF 04.07\nBreakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss\n4.8\nF 04.08\nBreakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity\n4.9\nF 04.09\nBreakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method\n4.10\nF 04.10\nBreakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets\n5\nF 05.00\nBreakdown of loans and advances by product\n6\nF 06.00\nBreakdown of loans and advances to non-financial corporations by NACE codes\n7\nF 07.00\nFinancial assets subject to impairment that are past due or impaired\nBreakdown of financial liabilities\n8.1\nF 08.01\nBreakdown of financial liabilities by product and by counterparty sector\n8.2\nF 08.02\nSubordinated financial liabilities\nLoan commitments, financial guarantees and other commitments\n9.1\nF 09.01\nOff-balance sheet exposures: loan commitments, financial guarantees and other commitments given\n9.2\nF 09.02\nLoan commitments, financial guarantees and other commitments received\n10\nF 10.00\nDerivatives - Trading\nDerivatives - Hedge accounting\n11.1\nF 11.01\nDerivatives - Hedge accounting: Breakdown by type of risk and type of hedge\n11.2\nF 11.02\nDerivatives - Hedge accounting under National GAAP: Breakdown by type of risk\n12\nF 12.00\nMovements in allowances for credit losses and impairment of equity instruments\nCollateral and guarantees received\n13.1\nF 13.01\nBreakdown of loans and advances by collateral and guarantees\n13.2\nF 13.02\nCollateral obtained by taking possession during the period [held at the reporting date]\n13.3\nF 13.03\nCollateral obtained by taking possession [tangible assets] accumulated\n14\nF 14.00\nFair value hierarchy: financial instruments at fair value\n15\nF 15.00\nDerecognition and financial liabilities associated with transferred financial assets\nBreakdown of selected statement of profit or loss items\n16.1\nF 16.01\nInterest income and expenses by instrument and counterparty sector\n16.2\nF 16.02\nGains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument\n16.3\nF 16.03\nGains or losses on financial assets and liabilities held for trading by instrument\n16.4\nF 16.04\nGains or losses on financial assets and liabilities held for trading by risk\n16.5\nF 16.05\nGains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument\n16.6\nF 16.06\nGains or losses from hedge accounting\n16.7\nF 16.07\nImpairment on financial and non-financial assets\nReconciliation between accounting and CRR scope of consolidation: Balance Sheet\n17.1\nF 17.01\nReconciliation between accounting and CRR scope of consolidation: Assets\n17.2\nF 17.02\nReconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given\n17.3\nF 17.03\nReconciliation between accounting and CRR scope of consolidation: Liabilities\n18\nF 18.00\nPerforming and non-performing exposures\n19\nF 19.00\nForborne exposures\nPART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]\nGeographical breakdown\n20.1\nF 20.01\nGeographical breakdown of assets by location of the activities\n20.2\nF 20.02\nGeographical breakdown of liabilities by location of the activities\n20.3\nF 20.03\nGeographical breakdown of main statement of profit or loss items by location of the activities\n20.4\nF 20.04\nGeographical breakdown of assets by residence of the counterparty\n20.5\nF 20.05\nGeographical breakdown of off-balance sheet exposures by residence of the counterparty\n20.6\nF 20.06\nGeographical breakdown of liabilities by residence of the counterparty\n20.7\nF 20.07\nGeographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes\n21\nF 21.00\nTangible and intangible assets: assets subject to operating lease\nAsset management, custody and other service functions\n22.1\nF 22.01\nFee and commission income and expenses by activity\n22.2\nF 22.02\nAssets involved in the services provided\nPART 3 [SEMI-ANNUAL]\nOff-balance sheet activities: interests in unconsolidated structured entities\n30.1\nF 30.01\nInterests in unconsolidated structured entities\n30.2\nF 30.02\nBreakdown of interests in unconsolidated structured entities by nature of the activities\nRelated parties\n31.1\nF 31.01\nRelated parties: amounts payable to and amounts receivable from\n31.2\nF 31.02\nRelated parties: expenses and income generated by transactions with\nPART 4 [ANNUAL]\nGroup structure\n40.1\nF 40.1\nGroup structure: \"entity-by-entity\"\n40.2\nF 40.02\nGroup structure: \"instrument-by-instrument\"\nFair value\n41.1\nF 41.01\nFair value hierarchy: financial instruments at amortised cost\n41.2\nF 41.02\nUse of the Fair Value Option\n41.3\nF 41.03\nHybrid financial instruments not designated at fair value through profit or loss\n42\nF 42.00\nTangible and intangible assets: carrying amount by measurement method\n43\nF 43.00\nProvisions\nDefined benefit plans and employee benefits\n44.1\nF 44.01\nComponents of net defined benefit plan assets and liabilities\n44.2\nF 44.02\nMovements in defined benefit plan obligations\n44.3\nF 44.03\nMemo items [related to staff expenses]\nBreakdown of selected items of statement of profit or loss\n45.1\nF 45.01\nGains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio\n45.2\nF 45.02\nGains or losses on derecognition of non-financial assets other than held for sale\n45.3\nF 45.03\nOther operating income and expenses\n46\nF 46.00\nStatement of changes in equity\n1.\nBalance Sheet Statement [Statement of Financial Position]\n1.1\nAssets\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nBreakdown in table\nCarrying amount\n010\n010\nCash, cash balances at central banks and other demand deposits\nBAD art 4.Assets(1)\nIAS 1.54 (i)\n020\nCash on hand\nAnnex V.Part 2.1\nAnnex V.Part 2.1\n030\nCash balances at central banks\nBAD art 13(2); Annex V.Part 2.2\nAnnex V.Part 2.2\n040\nOther demand deposits\nAnnex V.Part 2.3\n5\n050\nFinancial assets held for trading\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n060\nDerivatives\nCRR Annex II\nIAS 39.9\n10\n070\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n4\n080\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n4\n090\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n4\n091\nTrading financial assets\nAnnex V.Part 1.15\n092\nDerivatives\nCRR Annex II; Annex V.Part 1.15\n10\n093\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n4\n094\nDebt securities\nAnnex V.Part 1.24, 26\n4\n095\nLoans and advances\nAnnex V.Part 1.24, 27\n4\n100\nFinancial assets designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n4\n110\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n4\n120\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n4\n130\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n4\n140\nAvailable-for-sale financial assets\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(d); IAS 39.9\n4\n150\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n4\n160\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n4\n170\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n4\n171\nNon-trading non-derivative financial assets measured at fair value through profit or loss\nAccounting Directive art 8(1)(a), (4)\n4\n172\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n4\n173\nDebt securities\nAnnex V.Part 1.24, 26\n4\n174\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27\n4\n175\nNon-trading non-derivative financial assets measured at fair value to equity\nAccounting Directive art 8(1)(a), (8)\n4\n176\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n4\n177\nDebt securities\nAnnex V.Part 1.24, 26\n4\n178\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27\n4\n180\nLoans and receivables\nAccounting Directive art 8(4)(b),(6); IAS 39.9\nIFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16\n4\n190\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n4\n200\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n4\n210\nHeld-to-maturity investments\nAccounting Directive art 8(4)(a),(6); IAS 39.9\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n4\n220\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n4\n230\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n4\n231\nNon-trading debt instruments measured at a cost-based method\nBAD art 37.1; art 42a(4)(b); Annex V.Part1.16\n4\n232\nDebt securities\nAnnex V.Part 1.24, 26\n4\n233\nLoans and advances\nAnnex V.Part 1.24, 27\n4\n234\nOther non-trading non-derivative financial assets\nBAD art 35-37; Annex V.Part 1.17\n4\n235\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n4\n236\nDebt securities\nAnnex V.Part 1.24, 26\n4\n237\nLoans and advances\nAnnex V.Part 1.24, 27\n4\n240\nDerivatives – Hedge accounting\nAccounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19\nIFRS 7.22(b); IAS 39.9\n11\n250\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nAccounting Directive art 8(5), (6); IAS 39.89A (a)\nIAS 39.89A(a)\n260\nInvestments in subsidaries, joint ventures and associates\nBAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4\nIAS 1.54(e); Annex V.Part 2.4\n4, 40\n270\nTangible assets\nBAD art 4.Assets(10)\n280\nProperty, Plant and Equipment\nIAS 16.6; IAS 1.54(a)\n21, 42\n290\nInvestment property\nIAS 40.5; IAS 1.54(b)\n21, 42\n300\nIntangible assets\nBAD art 4.Assets(9); CRR art 4(1)(115)\nIAS 1.54(c); CRR art 4(1)(115)\n310\nGoodwill\nBAD art 4.Assets(9); CRR art 4(1)(113)\nIFRS 3.B67(d); CRR art 4(1)(113)\n320\nOther intangible assets\nBAD art 4.Assets(9)\nIAS 38.8,118\n21, 42\n330\nTax assets\nIAS 1.54(n-o)\n340\nCurrent tax assets\nIAS 1.54(n); IAS 12.5\n350\nDeferred tax assets\nAccounting Directive art 17(1)(f); CRR art 4(106)\nIAS 1.54(o); IAS 12.5; CRR art 4(106)\n360\nOther assets\nAnnex V.Part 2.5, 14\nAnnex V.Part 2.5\n370\nNon-current assets and disposal groups classified as held for sale\nIAS 1.54(j); IFRS 5.38, Annex V.Part 2.6\n380\nTOTAL ASSETS\nBAD art 4 Assets\nIAS 1.9(a), IG 6\n1.2\nLiabilities\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nBreakdown in table\nCarrying amount\n010\n010\nFinancial liabilities held for trading\nAccounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15\nIFRS 7.8 (e) (ii); IAS 39.9, AG 14-15\n8\n020\nDerivatives\nCRR Annex II\nIAS 39.9, AG 15(a)\n10\n030\nShort positions\nIAS 39.AG 15(b)\n8\n040\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n050\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n8\n060\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n8\n061\nTrading financial liabilities\nAccounting Directive art 8(3)\n8\n062\nDerivatives\nCRR Annex II; Annex V.Part 1.21\n10\n063\nShort positions\n8\n064\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n065\nDebt securities issued\nAnnex V.Part 1.31\n8\n066\nOther financial liabilities\nAnnex V.Part 1.32-34\n8\n070\nFinancial liabilities designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8 (e)(i); IAS 39.9\n8\n080\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n090\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n8\n100\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n8\n110\nFinancial liabilities measured at amortised cost\nAccounting Directive art 8(3), (6); IAS 39.47\nIFRS 7.8(f); IAS 39.47\n8\n120\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n130\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n8\n140\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n8\n141\nNon-trading non-derivative financial liabilities measured at a cost-based method\nAccounting Directive art 8(3)\n8\n142\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n8\n143\nDebt securities issued\nAnnex V.Part 1.31\n8\n144\nOther financial liabilities\nAnnex V.Part 1.32-34\n8\n150\nDerivatives – Hedge accounting\nAccounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23\nIFRS 7.22(b); IAS 39.9; Annex V.Part 1.23\n11\n160\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nAccounting Directive art 8(5), (6); Annex V.Part 2.7; IAS 39.89A(b)\nIAS 39.89A(b)\n170\nProvisions\nBAD art 4.Liabilities(6)\nIAS 37.10; IAS 1.54(l)\n43\n175\nFunds for general banking risks [if presented within liabilities]\nBAD art 38.1; CRR art 4(112); Annex V.Part 2.12\n180\nPensions and other post employment defined benefit obligations\nAnnex V.Part 2.8\nIAS 19.63; IAS 1.78(d); Annex V.Part 2.8\n43\n190\nOther long term employee benefits\nAnnex V.Part 2.8\nIAS 19.153; IAS 1.78(d); Annex V.Part 2.8\n43\n200\nRestructuring\nIAS 37.71, 84(a)\n43\n210\nPending legal issues and tax litigation\nIAS 37.Appendix C. Examples 6 and 10\n43\n220\nCommitments and guarantees given\nBAD art 24-25, 33(1)\nIAS 37.Appendix C.9\n43\n230\nOther provisions\n43\n240\nTax liabilities\nIAS 1.54(n-o)\n250\nCurrent tax liabilities\nIAS 1.54(n); IAS 12.5\n260\nDeferred tax liabilities\nAccounting Directive art 17(1)(f); CRR art 4(108)\nIAS 1.54(o); IAS 12.5; CRR art 4(108)\n270\nShare capital repayable on demand\nIAS 32 IE 33; IFRIC 2; Annex V.Part 2.9\n280\nOther liabilities\nAnnex V.Part 2.10\nAnnex V.Part 2.10\n290\nLiabilities included in disposal groups classified as held for sale\nIAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11\n300\nTOTAL LIABILITIES\nIAS 1.9(b);IG 6\n1.3\nEquity\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nBreakdown in table\nCarrying amount\n010\n010\nCapital\nBAD art 4.Liabilities(9), BAD art 22\nIAS 1.54(r), BAD art 22\n46\n020\nPaid up capital\nBAD art 4.Liabilities(9)\nIAS 1.78(e)\n030\nUnpaid capital which has been called up\nBAD art 4.Liabilities(9); Annex V.Part 2.14\nIAS 1.78(e); Annex V.Part 2.14\n040\nShare premium\nBAD art 4.Liabilities(10); CRR art 4(124)\nIAS 1.78(e); CRR art 4(124)\n46\n050\nEquity instruments issued other than capital\nAnnex V.Part 2.15-16\nAnnex V.Part 2.15-16\n46\n060\nEquity component of compound financial instruments\nAccounting Directive art 8(6); Annex V.Part 2.15\nIAS 32.28-29; Annex V.Part 2.15\n070\nOther equity instruments issued\nAnnex V.Part 2.16\nAnnex V.Part 2.16\n080\nOther equity\nAnnex V.Part 2.17\nIFRS 2.10; Annex V.Part 2.17\n090\nAccumulated other comprehensive income\nCRR art 4(100)\nCRR art 4(100)\n46\n095\nItems that will not be reclassified to profit or loss\nIAS 1.82A(a)\n100\nTangible assets\nIAS 16.39-41\n110\nIntangible assets\nIAS 38.85-87\n120\nActuarial gains or (-) losses on defined benefit pension plans\nIAS 1.7\n122\nNon-current assets and disposal groups classified as held for sale\nIFRS 5.38, IG Example 12\n124\nShare of other recognised income and expense of investments in subsidaries, joint ventures and associates\nIAS 1.82(h); IAS 28.11\n128\nItems that may be reclassified to profit or loss\nIAS 1.82A(b)\n130\nHedge of net investments in foreign operations [effective portion]\nAccounting Directive art 8(1)(a), (6)\nIAS 39.102(a)\n140\nForeign currency translation\nBAD art 39(6)\nIAS 21.52(b); IAS 21.32, 38-49\n150\nHedging derivatives. Cash flow hedges [effective portion]\nAccounting Directive art 8(1)(a), (6)\nIFRS 7.23(c); IAS 39.95-101\n160\nAvailable-for-sale financial assets\nAccounting Directive art 8(1)(a), (6)\nIFRS 7.20(a)(ii); IAS 39.55(b)\n170\nNon-current assets and disposal groups classified as held for sale\nIFRS 5.38, IG Example 12\n180\nShare of other recognised income and expense of investments in subsidaries, joint ventures and associates\nIAS 1.82(h); IAS 28.11\n190\nRetained earnings\nBAD art 4.Liabilities(13); CRR art 4(123)\nCRR art 4(123)\n200\nRevaluation reserves\nBAD art 4.Liabilities(12)\nIFRS 1.30, D5-D8; Annex V.Part 2.18\n201\nTangible assets\nAccounting Directive art 7(1)\n202\nEquity instruments\nAccounting Directive art 7(1)\n203\nDebt securities\nAccounting Directive art 7(1)\n204\nOther\nAccounting Directive art 7(1)\n205\nFair value reserves\nAccounting Directive art 8(1)(a)\n206\nHedge of net investments in foreign operations\nAccounting Directive art 8(1)(a), (8)(b)\n207\nHedging derivatives.Cash flow hedges\nAccounting Directive art 8(1)(a), (8)(a); CRR article 30(a)\n208\nHedging derivatives. Other hedges\nAccounting Directive art 8(1)(a), (8)(a)\n209\nNon-trading non-derivative financial assets measured at fair value to equity\nAccounting Directive art 8(1)(a), (8)(2)\n210\nOther reserves\nBAD art 4 Liabilities(11)-(13)\nIAS 1.54; IAS 1.78(e)\n215\nFunds for general banking risks [if presented within equity]\nBAD art 38.1; CRR art 4(112); Annex V.Part 1.38\n220\nReserves or accumulated losses of investments in subsidaries, joint ventures and associates\nAccounting Directive art 9(7)(a); art 27; Annex V.Part 2.19\nIAS 28.11; Annex V.Part 2.19\n230\nOther\nAnnex V.Part 2.19\nAnnex V.Part 2.19\n235\nFirst consolidation differences\nAccounting Directive art 24(3)(c)\n240\n(-) Treasury shares\nAccounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20\nIAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20\n46\n250\nProfit or loss attributable to owners of the parent\nBAD art 4.Liabilities(14)\nIAS 27.28; IAS 1.81B (b)(ii)\n2\n260\n(-) Interim dividends\nCRR Article 26(2b)\nIAS 32.35\n270\nMinority interests [Non-controlling interests]\nAccounting Directive art 24(4)\nIAS 27.4; IAS 1.54(q); IAS 27.27\n280\nAccumulated Other Comprehensive Income\nCRR art 4(100)\nIAS 27.27-28; CRR art 4(100)\n46\n290\nOther items\nIAS 27.27-28\n46\n300\nTOTAL EQUITY\nIAS 1.9(c), IG 6\n46\n310\nTOTAL EQUITY AND TOTAL LIABILITIES\nBAD art 4.Liabilities\nIAS 1.IG6\n2.\nStatement of profit or loss\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nBreakdown in table\nCurrent period\n010\n010\nInterest income\nBAD art 27.Vertical layout(1); Annex V.Part 2.21\nIAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21\n16\n020\nFinancial assets held for trading\nIFRS 7.20(a)(i), B5(e); Annex V.Part 2.24\n030\nFinancial assets designated at fair value through profit or loss\nIFRS 7.20(a)(i), B5(e)\n040\nAvailable-for-sale financial assets\nIFRS 7.20(b); IAS 39.55(b); IAS 39.9\n050\nLoans and receivables\nIFRS 7.20(b); IAS 39.9, 39.46(a)\n060\nHeld-to-maturity investments\nIFRS 7.20(b); IAS 39.9, 39.46(b)\n070\nDerivatives - Hedge accounting, interest rate risk\nIAS 39.9; Annex V.Part 2.23\n080\nOther assets\nAnnex V.Part 2.25\n085\nInterest income on liabilities\nAnnex V.Part 2.25\nAnnex V.Part 2.25\n090\n(Interest expenses)\nBAD art 27.Vertical layout(2); Annex V.Part 2.21\nIAS 1.97; Annex V.Part 2.21\n16\n100\n(Financial liabilities held for trading)\nIFRS 7.20(a)(i), B5(e); Annex V.Part 2.24\n110\n(Financial liabilities designated at fair value through profit or loss)\nIFRS 7.20(a)(i), B5(e)\n120\n(Financial liabilities measured at amortised cost)\nIFRS 7.20(b); IAS 39.47\n130\n(Derivatives - Hedge accounting, interest rate risk)\nIAS 39.9; Annex V.Part 2.23\n140\n(Other liabilities)\nAnnex V.Part 2.26\n145\n(Interest expense on assets)\nAnnex V.Part 2.26\nAnnex V.Part 2.26\n150\n(Expenses on share capital repayable on demand)\nIFRIC 2.11\n160\nDividend income\nBAD art 27.Vertical layout(3); Annex V.Part 2.28\nIAS 18.35(b)(v); Annex V.Part 2.28\n170\nFinancial assets held for trading\nIFRS 7.20(a)(i), B5(e)\n180\nFinancial assets designated at fair value through profit or loss\nIFRS 7.20(a)(i), B5(e); IAS 39.9\n190\nAvailable-for-sale financial assets\nIFRS 7.20(a)(ii); IAS 39.9, 39.55(b)\n200\nFee and commission income\nBAD art 27.Vertical layout(4)\nIFRS 7.20(c)\n22\n210\n(Fee and commission expenses)\nBAD art 27.Vertical layout(5)\nIFRS 7.20(c)\n22\n220\nGains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a) (ii-v); Annex V.Part 2.97\n16\n230\nAvailable-for-sale financial assets\nIFRS 7.20(a)(ii); IAS 39.9, 39.55(b)\n240\nLoans and receivables\nIFRS 7.20(a)(iv); IAS 39.9, 39.56\n250\nHeld-to-maturity investments\nIFRS 7.20(a)(iii); IAS 39.9, 39.56\n260\nFinancial liabilities measured at amortised cost\nIFRS 7.20(a)(v); IAS 39.56\n270\nOther\n280\nGains or (-) losses on financial assets and liabilities held for trading, net\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i); IAS 39.55(a)\n16\n285\nGains or (-) losses on trading financial assets and liabilities, net\nBAD art 27.Vertical layout(6)\n16\n290\nGains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i); IAS 39.55(a)\n16, 45\n295\nGains or (-) losses on non-trading financial assets and liabilities, net\nBAD art 27.Vertical layout(6)\n16\n300\nGains or (-) losses from hedge accounting, net\nAccounting Directive art 8(1)(a), (6), (8)\nIFRS 7.24; Annex V.Part 2.30\n16\n310\nExchange differences [gain or (-) loss], net\nBAD art 39\nIAS 21.28, 52 (a)\n320\nGains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net\nBAD art 27.Vertical layout(13)-(14)\n330\nGains or (-) losses on derecognition of non financial assets, net\nIAS 1.34\n45\n340\nOther operating income\nBAD art 27.Vertical layout(7); Annex V.Part 2.141-143\nAnnex V.Part 2.141-143\n45\n350\n(Other operating expenses)\nBAD art 27.Vertical layout(10); Annex V.Part 2.141-143\nAnnex V.Part 2.141-143\n45\n355\nTOTAL OPERATING INCOME, NET\n360\n(Administrative expenses)\nBAD art 27.Vertical layout(8)\n370\n(Staff expenses)\nBAD art 27.Vertical layout(8)(a)\nIAS 19.7; IAS 1.102, IG 6\n44\n380\n(Other administrative expenses)\nBAD art 27.Vertical layout(8)(b);\n390\n(Depreciation)\nIAS 1.102, 104\n400\n(Property, Plant and Equipment)\nBAD art 27.Vertical layout(9)\nIAS 1.104; IAS 16.73(e)(vii)\n410\n(Investment Properties)\nBAD art 27.Vertical layout(9)\nIAS 1.104; IAS 40.79(d)(iv)\n415\n(Goodwill)\nBAD art 27.Vertical layout(9)\n420\n(Other intangible assets)\nBAD art 27.Vertical layout(9)\nIAS 1.104; IAS 38.118(e)(vi)\n430\n(Provisions or (-) reversal of provisions)\nIAS 37.59, 84; IAS 1.98(b)(f)(g)\n43\n440\n(Commitments and guarantees given)\nBAD art 27.Vertical layout(11)-(12)\n450\n(Other provisions)\n455\n(Increases or (-) decreases of the fund for general banking risks, net)\nBAD art 38.2\n460\n(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)\nBAD art 35-37, Annex V.Part 2.29\nIFRS 7.20(e)\n16\n470\n(Financial assets measured at cost)\nIFRS 7.20(e); IAS 39.66\n480\n(Available- for-sale financial assets)\nIFRS 7.20(e); IAS 39.67\n490\n(Loans and receivables\nIFRS 7.20(e); IAS 39.63\n500\n(Held to maturity investments)\nIFRS 7.20(e); IAS 39.63\n510\n(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)\nBAD art 27.Vertical layout(13)-(14)\nIAS 28.40-43\n16\n520\n(Impairment or (-) reversal of impairment on non-financial assets)\nIAS 36.126(a)(b)\n16\n530\n(Property, plant and equipment)\nBAD art 27.Vertical layout(9)\nIAS 16.73(e)(v-vi)\n540\n(Investment properties)\nBAD art 27.Vertical layout(9)\nIAS 40.79(d)(v)\n550\n(Goodwill)\nBAD art 27.Vertical layout(9)\nIFRS 3.Appendix B67(d)(v); IAS 36.124\n560\n(Other intangible assets)\nBAD art 27.Vertical layout(9)\nIAS 38.118 (e)(iv)(v)\n570\n(Other)\nIAS 36.126 (a)(b)\n580\nNegative goodwill recognised in profit or loss\nAccounting Directive art 24(3)(f)\nIFRS 3.Appendix B64(n)(i)\n590\nShare of the profit or (-) loss of investments in subsidaries, joint ventures and associates\nBAD art 27.Vertical layout(13)-(14)\nIAS 1.82(c)\n600\nProfit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations\nIFRS 5.37; Annex V.Part 2.27\n610\nPROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS\nIAS 1.102, IG 6; IFRS 5.33 A\n620\n(Tax expense or (-) income related to profit or loss from continuing operations)\nBAD art 27.Vertical layout(15)\nIAS 1.82(d); IAS 12.77\n630\nPROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS\nBAD art 27.Vertical layout(16)\nIAS 1, IG 6\n632\nExtraordinary profit or (-) loss after tax\nBAD art 27.Vertical layout(21)\n633\nExtraordinary profit or loss before tax\nBAD art 27.Vertical layout(19)\n634\n(Tax expense or (-) income related to extraordinary profit or loss)\nBAD art 27.Vertical layout(20)\n640\nProfit or (-) loss after tax from discontinued operations\nIAS 1.82(e) ; IFRS 5.33(a), 5.33 A\n650\nProfit or (-) loss before tax from discontinued operations\nIFRS 5.33(b)(i)\n660\n(Tax expense or (-) income related to discontinued operations)\nIFRS 5.33 (b)(ii),(iv)\n670\nPROFIT OR (-) LOSS FOR THE YEAR\nBAD art 27.Vertical layout(23)\nIAS 1.81A(a)\n680\nAttributable to minority interest [non-controlling interests]\nIAS 1.83(a)(i)\n690\nAttributable to owners of the parent\nIAS 1.81B (b)(ii)\n3.\nStatement of comprehensive income\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nProfit or (-) loss for the year\nIAS 1.7, 81(b), 83(a), IG6\n020\nOther comprehensive income\nIAS 1.7, 81(b), IG6\n030\nItems that will not be reclassified to profit or loss\nIAS 1.82A(a)\n040\nTangible assets\nIAS 1.7, IG6; IAS 16.39-40\n050\nIntangible assets\nIAS 1.7; IAS 38.85-86\n060\nActuarial gains or (-) losses on defined benefit pension plans\nIAS 1.7, IG6; IAS 19.93A\n070\nNon-current assets and disposal groups held for sale\nIFRS 5.38\n080\nShare of other recognised income and expense of entities accounted for using the equity method\nIAS 1.82(h), IG6; IAS 28.11\n090\nIncome tax relating to items that will not be reclassified\nIAS 1.91(b); Annex V.Part 2.31\n100\nItems that may be reclassified to profit or loss\nIAS 1.82A(b)\n110\nHedge of net investments in foreign operations [effective portion]\nIAS 39.102(a)\n120\nValuation gains or (-) losses taken to equity\nIAS 39.102(a)\n130\nTransferred to profit or loss\nIAS 1.7, 92-95; IAS 39.102(a)\n140\nOther reclassifications\n150\nForeign currency translation\nIAS 1.7, IG6; IAS 21.52(b)\n160\nTranslation gains or (-) losses taken to equity\nIAS 21.32, 38-47\n170\nTransferred to profit or loss\nIAS 1.7, 92-95; IAS 21.48-49\n180\nOther reclassifications\n190\nCash flow hedges [effective portion]\nIAS 1.7, IG6; IFRS 7.23(c); IAS 39.95(a)-96\n200\nValuation gains or (-) losses taken to equity\nIAS 1.IG6; IAS 39.95(a)-96\n210\nTransferred to profit or loss\nIAS 1.7, 92-95, IG6; IAS 39.97-101\n220\nTransferred to initial carrying amount of hedged items\nIAS 1.IG6; IAS 39.97-101\n230\nOther reclassifications\n240\nAvailable-for-sale financial assets\nIAS 1.7, IG 6; IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)\n250\nValuation gains or (-) losses taken to equity\nIFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)\n260\nTransferred to profit or loss\nIFRS 7.20(a)(ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55(b)\n270\nOther reclassifications\nIFRS 5.IG Example 12\n280\nNon-current assets and disposal groups held for sale\nIFRS 5.38\n290\nValuation gains or (-) losses taken to equity\nIFRS 5.38\n300\nTransferred to profit or loss\nIAS 1.7, 92-95; IFRS 5.38\n310\nOther reclassifications\nIFRS 5.IG Example 12\n320\nShare of other recognised income and expense of Investments in subsidaries, joint ventures and associates\nIAS 1.82(h), IG6; IAS 28.11\n330\nIncome tax relating to items that may be reclassified to profit or (-) loss\nIAS 1.91(b), IG6; Annex V.Part 2.31\n340\nTotal comprehensive income for the year\nIAS 1.7, 81A(a), IG6\n350\nAttributable to minority interest [Non-controlling interest]\nIAS 1.83(b)(i), IG6\n360\nAttributable to owners of the parent\nIAS 1.83(b)(ii), IG6\n4.\nBreakdown of financial assets by instrument and by counterparty sector\n4.1\nFinancial assets held for trading\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nAccumulated changes in fair value due to credit risk\nAnnex V.Part 2.46\n010\n020\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n020\nof which: at cost\nIAS 39.46(c)\n030\nof which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n4.2\nFinancial assets designated at fair value through profit or loss\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nAccumulated changes in fair value due to credit risk\nIFRS 7.9 (c); Annex V.Part 2.46\n010\n020\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n020\nof which: at cost\nIAS 39.46(c)\n030\nof which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n190\nFINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n4.3\nAvailable-for-sale financial assets\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount of unimpaired assets\nCarrying amount of impaired assets\nCarrying amount\nAccumulated impairment\nIAS 39.58-62\nAnnex V.Part 2.34\nAnnex V.Part 2.46\n010\n020\n030\n040\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n020\nof which: at cost\nIAS 39.46(c)\n030\nof which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n190\nAVAILABLE-FOR-SALE FINANCIAL ASSETS\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(d); IAS 39.9\n4.4\nLoans and receivables and held-to-maturity investments\nUnimpaired assets [gross carrying amount]\nImpaired assets [gross carrying amount]\nSpecific allowances for financial assets, individually estimated\nSpecific allowances for financial assets, collectively estimated\nCollective allowances for incurrred but not reported losses\nCarrying amount\nReferences National GAAP compatible IFRS\nIFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59\nIAS 39.AG 84-92; Annex V.Part 2.36\nIAS 39.AG 84-92; Annex V.Part 2.37\nIAS 39.AG 84-92; Annex V.Part 2.38\nAnnex V.Part 2.39\nReferences National GAAP based on BAD\nAnnex V.Part 2.36\nAnnex V.Part 2.37\nAnnex V.Part 2.38\nAnnex V.Part 2.39\n010\n020\n030\n040\n050\n060\n010\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n020\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n030\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n040\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n050\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n060\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n070\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n080\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n090\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n100\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n110\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n120\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n130\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n140\nLOANS AND RECEIVABLES\nAccounting Directive art 8(4)(b),(6); IAS 39.9\nIAS 39,9 AG 16, AG26; Annex V.Part 1.16\n150\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n160\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n170\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n180\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n190\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n200\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n210\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n220\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n230\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n240\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n250\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n260\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n270\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n280\nHELD-TO-MATURITY\nAccounting Directive art 8(4),(6); IAS 39.9\nIFRS 7.8(c); IAS 39.9, AG16, AG26\n4.5\nSubordinated financial assets\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\n010\n010\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n020\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n030\nSUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS\nAccounting Directive art 8(1)(a)\nAnnex V.Part 2.40, 54\n4.6\nTrading Financial assets\nReferences National GAAP based on BAD\nCarrying amount\nAccumulated changes in fair value due to credit risk\nAnnex V.Part 2.46\n010\n020\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n020\nof which: unquoted\n030\nof which: credit institutions\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\n4.7\nNon-trading non-derivative financial assets measured at fair value through profit or loss\nReferences National GAAP based on BAD\nCarrying amount\nAccumulated changes in fair value due to credit risk\nAnnex V.Part 2.46\n010\n020\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n020\nof which: unquoted\n030\nof which: credit institutions\nAnnex V.Part 1.35(c)\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\n190\nNON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS\nAccounting Directive art 8(1)(a), (4)\n4.8\nNon-trading non-derivative financial assets measured at fair value to equity\nReferences National GAAP based on BAD\nCarrying amount\nAccumulated changes in fair value due to credit risk\nAnnex V.Part 2.46\n010\n020\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n020\nof which: unquoted\n030\nof which: credit institutions\nAnnex V.Part 1.35(c)\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\n190\nNON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY\nAccounting Directive art 8(1)(a), (8)(2)\n4.9\nNon-trading debt instruments measured at a cost-based method\nReferences National GAAP based on BAD\nUnimpaired assets\nImpaired assets [gross carrying amount]\nSpecific allowances for credit risk\nGeneral allowances for credit risk and banking risk affecting carrying amount\nCarrying amount\nCRR art 4(95)\nCRR art 4(95)\nCRR art 4(95); Annex V.Part 2.38\nAnnex V.Part 2.39\n010\n020\n030\n040\n050\n010\nDebt securities\nAnnex V.Part 1.24, 26\n020\nCentral banks\nAnnex V.Part 1.35(a)\n030\nGeneral governments\nAnnex V.Part 1.35(b)\n040\nCredit institutions\nAnnex V.Part 1.35(c)\n050\nOther financial corporations\nAnnex V.Part 1.35(d)\n060\nNon-financial corporations\nAnnex V.Part 1.35(e)\n070\nLoans and advances\nAnnex V.Part 1.24, 27\n080\nCentral banks\nAnnex V.Part 1.35(a)\n090\nGeneral governments\nAnnex V.Part 1.35(b)\n100\nCredit institutions\nAnnex V.Part 1.35(c)\n110\nOther financial corporations\nAnnex V.Part 1.35(d)\n120\nNon-financial corporations\nAnnex V.Part 1.35(e)\n130\nHouseholds\nAnnex V.Part 1.35(f)\n140\nNON-TRADING DEBT INSTRUMENTS MEASURED AT A COST-BASED METHOD\nBAD art 37.1; art 42a(4)(b)\n4.10\nOther non-trading non-derivative financial assets\nReferences National GAAP based on BAD\nCarrying amount\n010\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n020\nof which: unquoted\n030\nof which: credit institutions\nAnnex V.Part 1.35(c)\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\n190\nOTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS\nAccounting Directive art 8(1)(a), (8)(2)\n5.\nBreakdown of Loans and advances by product\nCentral banks\nGeneral governments\nCredit institutions\nOther financial corporations\nNon-financial corporations\nHouseholds\nReferences National GAAP compatible IFRS\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(f)\nReferences National GAAP based on BAD\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(f)\n010\n020\n030\n040\n050\n060\nBy product\n010\nOn demand [call] and short notice [current account]\nAnnex V.Part 2.41(a)\n020\nCredit card debt\nAnnex V.Part 2.41(b)\n030\nTrade receivables\nAnnex V.Part 2.41(c)\n040\nFinance leases\nAnnex V.Part 2.41(d)\n050\nReverse repurchase loans\nAnnex V.Part 2.41(e)\n060\nOther term loans\nAnnex V.Part 2.41(f)\n070\nAdvances that are not loans\nAnnex V.Part 2.41(g)\n080\nLOANS AND ADVANCES\nAnnex V.Part 1.24, 27\nBy collateral\n090\nof which: mortgage loans [Loans collateralized by immovable property]\nAnnex V.Part 2.41(h)\n100\nof which: other collateralized loans\nAnnex V.Part 2.41(i)\nBy purpose\n110\nof which: credit for consumption\nAnnex V.Part 2.41(j)\n120\nof which: lending for house purchase\nAnnex V.Part 2.41(k)\nBy subordination\n130\nof which: project finance loans\nAnnex V.Part 2.41(l)\n6.\nBreakdown of loans and advances to non-financial corporations\nNon-financial corporations\nGross carrying amount\nOf which: non-performing\nAccumulated impairment or Accumulated changes in fair value due to credit risk\nReferences National GAAP compatible IFRS\nAnnex V.Part 2.45\nAnnex V.Part 2. 145-162\nAnnex V.Part 2.46\nReferences National GAAP based on BAD\nAnnex V.Part 2.45\nAnnex V.Part 2. 145-162\nAnnex V.Part 2.46\n010\n012\n020\n010\nA\nAgriculture, forestry and fishing\nNACE Regulation\n020\nB\nMining and quarrying\nNACE Regulation\n030\nC\nManufacturing\nNACE Regulation\n040\nD\nElectricity, gas, steam and air conditioning supply\nNACE Regulation\n050\nE\nWater supply\nNACE Regulation\n060\nF\nConstruction\nNACE Regulation\n070\nG\nWholesale and retail trade\nNACE Regulation\n080\nH\nTransport and storage\nNACE Regulation\n090\nI\nAccommodation and food service activities\nNACE Regulation\n100\nJ\nInformation and communication\nNACE Regulation\n110\nL\nReal estate activities\nNACE Regulation\n120\nM\nProfessional, scientific and technical activities\nNACE Regulation\n130\nN\nAdministrative and support service activities\nNACE Regulation\n140\nO\nPublic administration and defence, compulsory social security\nNACE Regulation\n150\nP\nEducation\nNACE Regulation\n160\nQ\nHuman health services and social work activities\nNACE Regulation\n170\nR\nArts, entertainment and recreation\nNACE Regulation\n180\nS\nOther services\nNACE Regulation\n190\nLOANS AND ADVANCES\nAnnex V.Part 1.24, 27, 2.42-43\n7.\nFinancial assets subject to impairment that are past due or impaired\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nPast due but not impaired\nCarrying amount of the impaired assets\nSpecific allowances for financial assets, individually estimated\nSpecific allowances for financial assets, collectively estimated\nCollective allowances for incurrred but not reported losses\nSpecific alowances for credit risk\nGeneral allowances for credit risk\nGeneral allowance for banking risks\nAccumulated write-offs\n≤ 30 days\n> 30 days ≤ 60 days\n> 60 days ≤ 90 days\n> 90 days ≤ 180days\n> 180 days ≤ 1year\n> 1year\nIFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48\nIAS 39.58-70\nIAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36\nIAS 39 AG 84-92; Annex V.Part 2.37\nIAS 39 AG 84-92; Annex V.Part 2.38\nIAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50\nCRR art 4(95); Annex V.Part 2.47-48\nCRR art 4(95)\nCRR art 4(95); Annex V.Part 2.36\nCRR art 4(95); Annex V.Part 2.37\nCRR art 4(95); Annex V.Part 2.38\nCRR art 4(95)\nCRR art 4(95)\nBAD art 37.2; CRR art 4(95)\nCRR art 4(95); Annex V.Part 2.49-50\n010\n020\n030\n040\n050\n060\n070\n080\n090\n100\n102\n103\n104\n110\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n020\nof which: at cost\nIAS 39.46(c)\n030\nof which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n040\nof which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n050\nof which: non-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n060\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n070\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n080\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n090\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n100\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n110\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n120\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n130\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n140\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n150\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n160\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n170\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n180\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n190\nTOTAL\nLoans and advances by product, by collateral and by subordination\n200\nOn demand [call] and short notice [current account]\nAnnex V.Part 2.41(a)\nAnnex V.Part 2.41(a)\n210\nCredit card debt\nAnnex V.Part 2.41(b)\nAnnex V.Part 2.41(b)\n220\nTrade receivables\nAnnex V.Part 2.41(c)\nAnnex V.Part 2.41(c)\n230\nFinance leases\nAnnex V.Part 2.41(d)\nAnnex V.Part 2.41(d)\n240\nReverse repurchase loans\nAnnex V.Part 2.41(e)\nAnnex V.Part 2.41(e)\n250\nOther term loans\nAnnex V.Part 2.41(f)\nAnnex V.Part 2.41(f)\n260\nAdvances that are not loans\nAnnex V.Part 2.41(g)\nAnnex V.Part 2.41(g)\n270\nof which: mortgage loans [Loans collateralized by inmovable property]\nAnnex V.Part 2.41(h)\nAnnex V.Part 2.41(h)\n280\nof which: other collateralized loans\nAnnex V.Part 2.41(i)\nAnnex V.Part 2.41(i)\n290\nof which: credit for consumption\nAnnex V.Part 2.41(j)\nAnnex V.Part 2.41(j)\n300\nof which: lending for house purchase\nAnnex V.Part 2.41(k)\nAnnex V.Part 2.41(k)\n310\nof which: project finance loans\nAnnex V.Part 2.41(l)\nAnnex V.Part 2.41(l)\n8.\nBreakdown of financial liabilities\n8.1\nBreakdown of financial liabilities by product and by counterparty sector\nCarrying amount\nAccumulated changes in fair value due to credit risk\nAmount contractually required to pay at maturity\nHeld for trading\nDesignated at fair value through profit or loss\nAmortised cost\nTrading\nAt a cost-based method\nHedge accounting\nReferences National GAAP compatible IFRS\nIFRS 7.8(e)(ii); IAS 39.9, AG 14-15\nIFRS 7.8(e)(i); IAS 39.9\nIFRS 7.8(f); IAS 39.47\nIFRS 7.22(b); IAS 39.9\nCRR art 33(1)(b), art 33(1)(c)\nReferences National GAAP based on BAD\nAccounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nAccounting Directive art 8(3), (6); IAS 39.47\nAccounting Directive art 8(3); Annex V.Part 1.15\nAccounting Directive art 8(3)\nAccounting Directive art 8(1)(a), (6), (8)(1)(a)\nCRR art 33(1)(b), art 33(1)(c)\nECB/2013/33 art 7(2)\n010\n020\n030\n034\n035\n037\n040\n050\n010\nDerivatives\nCRR Annex II\nIAS 39.9, AG 15(a)\n020\nShort positions\nIAS 39 AG 15(b)\n030\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n040\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n050\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n060\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n070\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\nECB/2013/33 Annex 2.Part 2.9.1\n080\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\nECB/2013/33 Annex 2.Part 2.9.2\n090\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n100\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\nECB/2013/33 Annex 2.Part 2.9.4\n110\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n120\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\nECB/2013/33 Annex 2.Part 2.9.1\n130\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\nECB/2013/33 Annex 2.Part 2.9.2\n140\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n150\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\nECB/2013/33 Annex 2.Part 2.9.4\n160\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n170\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\nECB/2013/33 Annex 2.Part 2.9.1\n180\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\nECB/2013/33 Annex 2.Part 2.9.2\n190\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n200\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\nECB/2013/33 Annex 2.Part 2.9.4\n210\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n220\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\nECB/2013/33 Annex 2.Part 2.9.1\n230\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\nECB/2013/33 Annex 2.Part 2.9.2\n240\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n250\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\nECB/2013/33 Annex 2.Part 2.9.4\n260\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n270\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\nECB/2013/33 Annex 2.Part 2.9.1\n280\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\nECB/2013/33 Annex 2.Part 2.9.2\n290\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n300\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\nECB/2013/33 Annex 2.Part 2.9.4\n310\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n320\nCurrent accounts / overnight deposits\nECB/2013/33 Annex 2.Part 2.9.1\nECB/2013/33 Annex 2.Part 2.9.1\n330\nDeposits with agreed maturity\nECB/2013/33 Annex 2.Part 2.9.2\nECB/2013/33 Annex 2.Part 2.9.2\n340\nDeposits redeemable at notice\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\nECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51\n350\nRepurchase agreements\nECB/2013/33 Annex 2.Part 2.9.4\nECB/2013/33 Annex 2.Part 2.9.4\n360\nDebt securities issued\nAnnex V.Part 1.31; Annex V.Part 2.52\nAnnex V.Part 1.31; Annex V.Part 2.52\n370\nCertificates of deposits\nAnnex V.Part 2.52(a)\nAnnex V.Part 2.52(a)\n380\nAsset-backed securities\nCRR art 4(61)\nCRR art 4(61)\n390\nCovered bonds\nCRR art 129(1)\nCRR art 129(1)\n400\nHybrid contracts\nAnnex V.Part 2.52(d)\nIAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)\n410\nOther debt securities issued\nAnnex V.Part 2.52(e)\nAnnex V.Part 2.52(e)\n420\nConvertible compound financial instruments\nIAS 32.AG 31\n430\nNon-convertible\n440\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n450\nFINANCIAL LIABILITIES\n8.2\nSubordinated financial liabilities\nCarriyng amount\nDesignated at fair value through profit or loss\nAt amortized cost\nAt a cost-based method\nReferences National GAAP compatible IFRS\nIFRS 7.8(e)(i); IAS 39.9\nIFRS 7.8(f); IAS 39.47\nReferences National GAAP\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nAccounting Directive art 8(3), (6); IAS 39.47\nAccounting Directive art 8(3)\n010\n020\n030\n010\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n020\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n030\nSUBORDINATED FINANCIAL LIABILITIES\nAnnex V.Part 2.53-54\nAnnex V.Part 2.53-54\n9.\nLoan commitments, financial guarantees and other commitments\n9.1\nOff-balance sheet exposures: Loan commitments, financial guarantees and other commitments given\nReferences National GAAP\nReferences National GAAP compatible IFRS\nNominal amount\nIFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62\nCRR Annex I; Annex V.Part 2.62\n010\n010\nLoan commitments given\nCRR Annex I; Annex V.Part 2.56-57\nIAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57\n021\nof which: non-performing\nAnnex V.Part 2. 145-162\nAnnex V.Part 2. 145-162\n030\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n040\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n050\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n060\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n070\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n080\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n090\nFinancial guarantees given\nCRR Annex I; Annex V.Part 2.56,58\nIAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58\n101\nof which: non-performing\nAnnex V.Part 2. 145-162\nAnnex V.Part 2. 145-162\n110\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n120\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n130\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n140\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n150\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n160\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n170\nOther Commitments given\nCRR Annex I; Annex V.Part 2.56, 59\nCRR Annex I; Annex V.Part 2.56, 59\n181\nof which: non-performing\nAnnex V.Part 2. 145-162\nAnnex V.Part 2. 145-162\n190\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n200\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n210\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n220\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n230\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n240\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n9.2\nLoan commitments, financial guarantees and other commitments received\nReferences National GAAP\nReferences National GAAP compatible IFRS\nMaximum amount of the guarantee that can be considered\nNominal amount\nIFRS 7.36 (b); Annex V.Part 2.63\nAnnex V.Part 2.63\nAnnex V.Part 2.63\nAnnex V.Part 2.63\n010\n020\n010\nLoan commitments received\nAnnex V.Part 2.56-57\nIAS 39.2(h), 4(a)(c), BC 15; Annex V.Part 2.56-57\n020\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n030\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n040\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n050\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n060\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n070\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n080\nFinancial guarantees received\nAnnex V.Part 2.56, 58\nIAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58\n090\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n100\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n110\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n120\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n130\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n140\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n150\nOther Commitments received\nAnnex V.Part 2.56, 59\nAnnex V.Part 2.56, 59\n160\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n170\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n180\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n190\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n200\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n210\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n10.\nDerivatives - Trading\nBy type of risk / By product or by type of market\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nMarket value\nNotional amount\nFinancial assets held for trading\nFinancial liabilities held for trading\nPositive value. Trading\nNegative value. Trading\nTotal Trading\nof which: sold\nAnnex V.Part 2.69\nAnnex V.Part 2.69\nAnnex V.Part 2.70-71\nAnnex V.Part 2.72\nAnnex V.Part 2.4,69\nAnnex V.Part 2.7, 69\nAnnex V.Part 2.70-71\nAnnex V.Part 2.72\n010\n020\n022\n025\n030\n040\n010\nInterest rate\nAnnex V.Part 2.67(a)\nAnnex V.Part 2.67(a)\n020\nof which: economic hedges\nAnnex V.Part 2.74\nAnnex V.Part 2.74\n030\nOTC options\n040\nOTC other\n050\nOrganized market options\n060\nOrganized market other\n070\nEquity\nAnnex V.Part 2.67(b)\nAnnex V.Part 2.67(b)\n080\nof which: economic hedges\nAnnex V.Part 2.74\nAnnex V.Part 2.74\n090\nOTC options\n100\nOTC other\n110\nOrganized market options\n120\nOrganized market other\n130\nForeign exchange and gold\nAnnex V.Part 2.67(c)\nAnnex V.Part 2.67(c)\n140\nof which: economic hedges\nAnnex V.Part 2.74\nAnnex V.Part 2.74\n150\nOTC options\n160\nOTC other\n170\nOrganized market options\n180\nOrganized market other\n190\nCredit\nAnnex V.Part 2.67(d)\nAnnex V.Part 2.67(d)\n200\nof which: economic hedges\nAnnex V.Part 2.74\nAnnex V.Part 2.74\n210\nCredit default swap\n220\nCredit spread option\n230\nTotal return swap\n240\nOther\n250\nCommodity\nAnnex V.Part 2.67(e)\nAnnex V.Part 2.67(e)\n260\nof which: economic hedges\nAnnex V.Part 2.74\nAnnex V.Part 2.74\n270\nOther\nAnnex V.Part 2.67(f)\nAnnex V.Part 2.67(f)\n280\nof which: economic hedges\nAnnex V.Part 2.74\nAnnex V.Part 2.74\n290\nDERIVATIVES\nCRR Annex II; Annex V.Part 1.15\nIAS 39.9\n300\nof which: OTC - credit institutions\nAnnex V.Part 1.35(c), 2.75(a)\nAnnex V.Part 1.35(c), 2.75(a)\n310\nof which: OTC - other financial corporations\nAnnex V.Part 1.35(d), 2.75(b)\nAnnex V.Part 1.35(d), 2.75(b)\n320\nof which: OTC - rest\nAnnex V.Part 2.75(c)\nAnnex V.Part 2.75(c)\n11.\nDerivatives - Hedge accounting\n11.1\nDerivatives - Hedge accounting: Breakdown by type of risk and type of hedge\nBy product or by type of market\nReferences National GAAP compatible IFRS\nCarrying amount\nNotional amount\nAssets\nLiabilities\nTotal Hedging\nof which: sold\nAnnex V.Part 2.69\nAnnex V.Part 2.69\nAnnex V.Part 2.70, 71\nAnnex V.Part 2.72\n010\n020\n030\n040\n010\nInterest rate\nAnnex V.Part 2.67(a)\n020\nOTC options\n030\nOTC other\n040\nOrganized market options\n050\nOrganized market other\n060\nEquity\nAnnex V.Part 2.67(b)\n070\nOTC options\n080\nOTC other\n090\nOrganized market options\n100\nOrganized market other\n110\nForeign exchange and gold\nAnnex V.Part 2.67(c)\n120\nOTC options\n130\nOTC other\n140\nOrganized market options\n150\nOrganized market other\n160\nCredit\nAnnex V.Part 2.67(d)\n170\nCredit default swap\n180\nCredit spread option\n190\nTotal return swap\n200\nOther\n210\nCommodity\nAnnex V.Part 2.67(e)\n220\nOther\nAnnex V.Part 2.67(f)\n230\nFAIR VALUE HEDGES\nIFRS 7.22(b); IAS 39.86(a)\n240\nInterest rate\nAnnex V.Part 2.67(a)\n250\nOTC options\n260\nOTC other\n270\nOrganized market options\n280\nOrganized market other\n290\nEquity\nAnnex V.Part 2.67(b)\n300\nOTC options\n310\nOTC other\n320\nOrganized market options\n330\nOrganized market other\n340\nForeign exchange and gold\nAnnex V.Part 2.67(c)\n350\nOTC options\n360\nOTC other\n370\nOrganized market options\n380\nOrganized market other\n390\nCredit\nAnnex V.Part 2.67(d)\n400\nCredit default swap\n410\nCredit spread option\n420\nTotal return swap\n430\nOther\n440\nCommodity\nAnnex V.Part 2.67(e)\n450\nOther\nAnnex V.Part 2.67(f)\n460\nCASH FLOW HEDGES\nIFRS 7.22(b); IAS 39.86(b)\n470\nHEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION\nIFRS 7.22(b); IAS 39.86(c)\n480\nPORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK\nIAS 39.89A, IE 1-31\n490\nPORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK\nIAS 39 IG F6 1-3\n500\nDERIVATIVES-HEDGE ACCOUNTING\nIFRS 7.22(b); IAS 39.9\n510\nof which: OTC - credit institutions\nAnnex V.Part 1.35(c), 2.75(a)\n520\nof which: OTC - other financial corporations\nAnnex V.Part 1.35(d), 2.75(b)\n530\nof which: OTC - rest\nAnnex V.Part 2.75(c)\n11.2\nDerivatives - Hedge accounting under National GAAP: Breakdown by type of risk\nBy product or by type of market\nReferences National GAAP based on BAD\nCarrying amount\nNotional amount\nAssets\nLiabilities\nTotal Hedging\nof which: sold\nAnnex V.Part 2.4, 69\nAnnex V.Part 2.7, 69\nAnnex V.Part 2.70, 71\nAnnex V.Part 2.72\n005\n007\n010\n020\n010\nInterest rate\nAnnex V.Part 2.67(a)\n020\nOTC options\n030\nOTC other\n040\nOrganized market options\n050\nOrganized market other\n060\nEquity\nAnnex V.Part 2.67(b)\n070\nOTC options\n080\nOTC other\n090\nOrganized market options\n100\nOrganized market other\n110\nForeign exchange and gold\nAnnex V.Part 2.67(c)\n120\nOTC options\n130\nOTC other\n140\nOrganized market options\n150\nOrganized market other\n160\nCredit\nAnnex V.Part 2.67(d)\n170\nCredit default swap\n180\nCredit spread option\n190\nTotal return swap\n200\nOther\n210\nCommodity\nAnnex V.Part 2.67(e)\n220\nOther\nAnnex V.Part 2.67(f)\n230\nDERIVATIVES-HEDGE ACCOUNTING\n240\nof which: OTC - credit institutions\nAnnex V.Part 1.35(c), 2.75(a)\n250\nof which: OTC - other financial corporations\nAnnex V.Part 1.35(d), 2.75(b)\n260\nof which: OTC - rest\nAnnex V.Part 2.75(c)\n12.\nMovements in allowances for credit losses and impairment of equity instruments\nReferences National GAAP CRR article 442(i)\nReferences National GAAP compatible IFRS IFRS 7.16, B5 (d);\nOpening balance\nIncreases due toamounts set aside for estimated loan losses during the period\nDecreases due toamounts reversed for estimated loan losses during the period\nDecreases due toamounts taken against allowances\nTransfers between allowances\nOther adjustments\nClosing balance\nRecoveries recorded directly to the statement of profit or loss\nValue adjustments recorded directly to the statement of profit or loss\nAnnex V.Part 2.77\nAnnex V.Part 2.77\nAnnex V.Part 2.78\nAnnex V.Part 2.78\nAnnex V.Part 2.77\nAnnex V.Part 2.77\nAnnex V.Part 2.78\nAnnex V.Part 2.78\n010\n020\n030\n040\n050\n060\n070\n080\n090\n010\nEquity instruments\n020\nSpecific allowances for financial assets, individually estimated\nCRR art 4(95); Annex V.Part 2.36\nIAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36\n030\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n040\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n050\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n060\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n070\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n080\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n090\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n100\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n110\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n120\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n130\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n140\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n150\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n160\nSpecific allowances for financial assets, collectively estimated\nCRR art 4(95); Annex V.Part 2.37\nIAS 39.59, 64; Annex V.Part 2.37\n170\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n180\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n190\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n200\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n210\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n220\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n230\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n240\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n250\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n260\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n270\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n280\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n290\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n300\nCollective allowances for incurred but not reported losses on financial assets\nCRR art 4(95); Annex V.Part 2.38\nIAS 39.59, 64; Annex V.Part 2.38\n310\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n320\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n330\nSpecific allowances for credit risk\nCRR art 428 (g)(ii)\n340\nDebt securities\nAnnex V.Part 1.26\n350\nCentral banks\nAnnex V.Part 1.35(a)\n360\nGeneral governments\nAnnex V.Part 1.35(b)\n370\nCredit institutions\nAnnex V.Part 1.35(c)\n380\nOther financial corporations\nAnnex V.Part 1.35(d)\n390\nNon-financial corporations\nAnnex V.Part 1.35(e)\n400\nLoans and advances\nAnnex V.Part 1.17\n410\nCentral banks\nAnnex V.Part 1.35(a)\n420\nGeneral governments\nAnnex V.Part 1.35(b)\n430\nCredit institutions\nAnnex V.Part 1.35(c)\n440\nOther financial corporations\nAnnex V.Part 1.35(d)\n450\nNon-financial corporations\nAnnex V.Part 1.35(e)\n460\nHouseholds\nAnnex V.Part 1.35(f)\n470\nGeneral alowances for credit risk\nCRR art 4(95)\n480\nDebt securities\nAnnex V.Part 1.26\n490\nLoans and advances\nAnnex V.Part 1.27\n500\nGeneral allowance for banking risks\nBAD art 37.2; CRR art 4(95)\n510\nDebt securities\nAnnex V.Part 1.26\n520\nLoans and advances\nAnnex V.Part 1.27\n530\nTotal\n13.\nCollateral and guarantees received\n13.1\nBreakdown of loans and advances by collateral and guarantees\nGuarantees and collateral\nReferences National GAAP based on BAD\nMaximum amount of the collateral or guarantee that can be considered\nReferences National GAAP compatible IFRS\nMortgage loans [Loans collateralized by immovable property]\nOther collateralized loans\nFinancial guarantees received\nResidential\nCommercial\nCash [Debt instruments issued]\nRest\nIFRS 7.36(b)\nAnnex V.Part 2.81(a)\nAnnex V.Part 2.81(a)\nAnnex V.Part 2.81(b)\nAnnex V.Part 2.81(b)\nAnnex V.Part 2.81(c)\n010\n020\n030\n040\n050\n010\nLoans and advances\nAnnex V.Part 2.80\nAnnex V.Part 2.81\n020\nof which: Other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n030\nof which: Non-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n040\nof which: Households\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n13.2\nCollateral obtained by taking possession during the period [held at the reporting date]\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\n010\n010\nNon-current assets held-for-sale\nIFRS 7.38(a)\n020\nProperty, plant and equipment\nIFRS 7.38(a)\n030\nInvestment property\nIFRS 7.38(a)\n040\nEquity and debt instruments\nIFRS 7.38(a)\n050\nOther\nIFRS 7.38(a)\n060\nTotal\n13.3\nCollateral obtained by taking possession [tangible assets] accumulated\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\n010\n010\nForeclosure [tangible assets]\nAnnex V.Part 2.84\nIFRS 7.38(a); Annex V.Part 2.84\n14.\nFair value hierachy: financial instruments at fair value\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nFair value hierarchy IFRS 13.93 (b)\nChange in fair value for the period Annex V.Part 2.86\nAccumulated change in fair value before taxes Annex V.Part 2.87\nLevel 1\nLevel 2\nLevel 3\nLevel 2\nLevel 3\nLevel 1\nLevel 2\nLevel 3\nIFRS 13.76\nIFRS 13.81\nIFRS 13.86\nIFRS 13.81\nIFRS 13.86, 93(f)\nIFRS 13.76\nIFRS 13.81\nIFRS 13.86\n010\n020\n030\n040\n050\n060\n070\n080\nASSETS\n010\nFinancial assets held for trading\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n020\nDerivatives\nCRR Annex II\nIAS 39.9\n030\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n040\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n050\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n060\nFinancial assets designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n070\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n080\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n090\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n100\nAvailable-for-sale financial assets\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8 (h)(d); IAS 39.9\n110\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n120\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n130\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n140\nDerivatives – Hedge accounting\nAccounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19\nIFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19\nLIABILITIES\n150\nFinancial liabilities held for trading\nAccounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15\nIFRS 7.8 (e) (ii); IAS 39.9, AG 14-15\n160\nDerivatives\nCRR Annex II\nIAS 39.9, AG 15(a)\n170\nShort positions\nIAS 39 AG 15(b)\n180\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n190\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n200\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n210\nFinancial liabilities designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8 (e) (i); IAS 39.9\n220\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n230\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n240\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n250\nDerivatives – Hedge accounting\nAccounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19\nIFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19\n15.\nDerecognition and financial liabilities associated with transferred financial assets\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nTransferred financial assets entirely recognized\nTransferred financial assets recognized to the extent of the instution's continuing involvement\nPrincipal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights\nAmounts derecognised for capital purposes\nTransferred assets\nAssociated liabilities Annex V.Part 2.89\nPrincipal amount outstanding of the original assets\nCarrying amount of assets still recognised [continuing involvement]\nCarrying amount of associated liabilites\nCarrying amount\nOf which: securitizations\nOf which: repurchase agreements\nCarrying amount\nOf which: securitizations\nOf which: repurchase agreements\nIFRS 7.42D.(e)\nIFRS 7.42D(e); CRR art 4(61)\nIFRS 7.42D(e); Annex V.Part 2.91, 92\nIFRS 7.42D(e)\nIFRS 7.42D.(e)\nIFRS 7.42D(e); Annex V.Part 2.91, 92\nIFRS 7.42D(f)\nIFRS 7.42D(f); Annex V.Part 2.89\nCRR art 109; Annex V.Part 2.90\nCRR art 4(61)\nAnnex V.Part 2.91, 92\nCRR art 4(61)\nAnnex V.Part 2.91, 92\nCRR art 109; Annex V.Part 2.90\n010\n020\n030\n040\n050\n060\n070\n080\n090\n100\n110\n010\nFinancial assets held for trading\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8 (a)(ii); IAS 39.9, AG 14\n020\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n030\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n040\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n041\nTrading financial assets\nAnnex V.Part 1.15\n042\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n043\nDebt securities\nAnnex V.Part 1.24, 26\n044\nLoans and advances\nAnnex V.Part 1.24, 27\n050\nFinancial assets designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n060\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n070\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n080\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n090\nAvailable-for-sale financial assets\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(d); IAS 39.9\n100\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n110\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n120\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n121\nNon-trading non-derivative financial assets measured at fair value through profit or loss\nAccounting Directive art 8(1)(a), (4)\n122\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n123\nDebt securities\nAnnex V.Part 1.24, 26\n124\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35\n125\nNon-trading non-derivative financial assets measured at fair value to equity\nAccounting Directive art 8(1)(a), (8)(2)\n126\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n127\nDebt securities\nAnnex V.Part 1.24, 26\n128\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35\n130\nLoans and receivables\nAccounting Directive art 42a(4)(b),(5a); IAS 39.9\nIFRS 7.8 (c); IAS 39.9, AG16, AG26\n140\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n150\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n160\nHeld-to-maturity investments\nAccounting Directive art 42a(4)(a),(5a); IAS 39.9\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n170\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n180\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n181\nNon-trading debt instruments measured at a cost-based method\nBAD art 37.1; art 42a(4)(b); Annex V.Part 1.16\n182\nDebt securities\nAnnex V.Part 1.24, 26\n183\nLoans and advances\nAnnex V.Part 1.24, 27\n184\nOther non-trading non-derivative financial assets\nBAD art 35-37\n185\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n186\nDebt securities\nAnnex V.Part 1.24, 26\n187\nLoans and advances\nAnnex V.Part 1.24, 27\n190\nTotal\n16.\nBreakdown of selected statement of profit or loss items\n16.1\nInterest income and expenses by instrument and counterparty sector\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\nIncome\nExpenses\nAnnex V.Part 2.95\nAnnex V.Part 2.95\n010\n020\n010\nDerivatives -Trading\nCRR Annex II; Annex V.Part 2.96\nIAS 39.9; Annex V.Part 2.96\n020\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n030\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n040\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n050\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n060\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n070\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n080\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n090\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n100\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n110\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n120\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n130\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n140\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n150\nOther assets\nAnnex V.Part 1.51\nAnnex V.Part 1.51\n160\nDeposits\nECB/2013/33 Annex 2.Part 2.9\nECB/2013/33 Annex 2.Part 2.9\n170\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n180\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n190\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n200\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n210\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n220\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n230\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n240\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n250\nDerivatives - Hedge accounting, interest rate risk\nAnnex V.Part 2.95\nAnnex V.Part 2.95\n260\nOther Liabilities\nAnnex V.Part 2.10\nAnnex V.Part 2.10\n270\nINTEREST\nBAD art 27.Vertical layout(1), (2)\nIAS 18.35(b); IAS 1.97\n16.2\nGains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n020\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n030\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n040\nDeposits\nECB/2013/33 Annex 2.Part 2.9\nECB/2013/33 Annex 2.Part 2.9\n050\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n060\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n070\nGAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET\nBAD art 27.Vertical layout(6); Annex V.Part 2.97\nIFRS 7.20(a)(v-vii); IAS 39.55(a)\n16.3\nGains or losses on financial assets and liabilities held for trading by instrument\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nDerivatives\nCRR Annex II\nIAS 39.9\n020\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n030\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n040\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n050\nShort positions\nIAS 39 AG 15(b)\n060\nDeposits\nECB/2013/33 Annex 2.Part 2.9\nECB/2013/33 Annex 2.Part 2.9\n070\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n080\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n090\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i)\n100\nDerivatives\nCRR Annex II\n110\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n120\nDebt securities\nAnnex V.Part 1.26\n130\nLoans and advances\nAnnex V.Part 1.27\n140\nShort positions\n150\nDeposits\nECB/2013/33 Annex 2.Part 2.9\n160\nDebt securities issued\nAnnex V.Part 1.31\n170\nOther financial liabilities\nAnnex V.Part 1.32-34\n180\nGAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET\nBAD art 27.Vertical layout(6; Annex V.Part 2.98\n16.4\nGains or losses on financial assets and liabilities held for trading by risk\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nInterest rate instruments and related derivatives\nAnnex V.Part 2.99(a)\nAnnex V.Part 2.99(a)\n020\nEquity instruments and related derivatives\nAnnex V.Part 2.99(b)\nAnnex V.Part 2.99(b)\n030\nForeign exchange trading and derivatives related with foreign exchange and gold\nAnnex V.Part 2.99(c)\nAnnex V.Part 2.99(c)\n040\nCredit risk instruments and related derivatives\nAnnex V.Part 2.99(d)\nAnnex V.Part 2.99(d)\n050\nDerivatives related with commodities\nAnnex V.Part 2.99(e)\nAnnex V.Part 2.99(e)\n060\nOther\nAnnex V.Part 2.99(f)\nAnnex V.Part 2.99(f)\n070\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i)\n080\nInterest rate instruments and related derivatives\nAnnex V.Part 2.99(a)\n090\nEquity instruments and related derivatives\nAnnex V.Part 2.99(b)\n100\nForeign exchange trading and derivatives related with foreign exchange and gold\nAnnex V.Part 2.99(c)\n110\nCredit risk instruments and related derivatives\nAnnex V.Part 2.99(d)\n120\nDerivatives related with commodities\nAnnex V.Part 2.99(e)\n130\nOther\nAnnex V.Part 2.99(f)\n140\nGAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET\nBAD art 27.Vertical layout(6)\n16.5\nGains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\nChanges in fair value due to credit risk\nAnnex V.Part 2.100\n010\n020\n010\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n020\nDebt securities\nAnnex V.Part 1.26\nAnnex V.Part 1.26\n030\nLoans and advances\nAnnex V.Part 1.27\nAnnex V.Part 1.27\n040\nDeposits\nECB/2013/33 Annex 2.Part 2.9\nECB/2013/33 Annex 2.Part 2.9\n050\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n060\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n070\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i)\n080\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n090\nDebt securities\nAnnex V.Part 1.26\n100\nLoans and advances\nAnnex V.Part 1.27\n110\nDeposits\nECB/2013/33 Annex 2.Part 2.9\n120\nDebt securities issued\nAnnex V.Part 1.31\n130\nOther financial liabilities\nAnnex V.Part 1.32-34\n140\nGAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET\nBAD art 27.Vertical layout(6)\n16.6\nGains or losses from hedge accounting\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nFair value changes of the hedging instrument [including discontinuation]\nAccounting Directive art 8(1)(a), (6), (8)(1)(a)\nIFRS 7.24(a)(i)\n020\nFair value changes of the hedged item attributable to the hedged risk\nAccounting Directive art 8(1)(a), (6), (8)(1)(a)\nIFRS 7.24(a)(ii)\n030\nIneffectiveness in profit or loss from cash flow hedges\nAccounting Directive art 8(1)(a), (6), (8)(1)(a)\nIFRS 7.24(b)\n040\nIneffectiveness in profit or loss from hedges of net investments in foreign operations\nAccounting Directive art 8(1)(a)\nIFRS 7.24(c)\n050\nGAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET\nAccounting Directive art 8(1)(a), (6), (8)(1)(a)\nIFRS 7.24\n16.7\nImpairment on financial and non-financial assets\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\nAdditions Annex V.Part 2.102\nReversals Annex V.Part 2.102\nTotal\nAccumulated impairment\n010\n020\n030\n040\n010\nImpairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss\nBAD art 35-37\nIFRS 7.20(e)\n020\nFinancial assets measured at cost\nIFRS 7.20(e); IAS 39.66\n030\nAvailable-for-sale financial assets\nIFRS 7.20(e); IAS 39.67-70\n040\nLoans and receivables\nIFRS 7.20(e); IAS 39.63-65\n050\nHeld-to-maturity investments\nIFRS 7.20(e); IAS 39.63-65\n060\nImpairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates\nBAD art 27.Vertical layout(13)-(14)\nIAS 28.40-43\n070\nSubsidiaries\nIFRS 10 Appendix A\n080\nJoint ventures\nIAS 28.3\n090\nAssociates\nIAS 28.3\n100\nImpairment or (-) reversal of impairment on non-financial assets\nIAS 36.126(a),(b)\n110\nProperty, plant and equipment\nBAD art 27.Vertical layout(9)\nIAS 16.73(e)(v-vi)\n120\nInvestment properties\nBAD art 27.Vertical layout(9)\nIAS 40.79(d)(v)\n130\nGoodwill\nBAD art 27.Vertical layout(9)\nIAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)\n140\nOther intangible assets\nBAD art 27.Vertical layout(9)\nIAS 38.118(e)(iv)(v)\n145\nOther\nIAS 36.126(a),(b)\n150\nTOTAL\n160\nInterest income on impaired financial assets accrued\nIFRS 7.20(d); IAS 39.AG 93\n17.\nReconciliation between Accounting and CRR scope of consolidation: Balance Sheet\n17.1\nAssets\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nAccounting scope of consolidation [Carrying amount]\n010\n010\nCash, cash balances at central banks and other demand deposits\nBAD art 4.Assets(1)\nIAS 1.54 (i)\n020\nCash on hand\nAnnex V.Part 2.1\nAnnex V.Part 2.1\n030\nCash balances at central banks\nBAD art 13(2); Annex V.Part 2.2\nAnnex V.Part 2.2\n040\nOther demand deposits\nAnnex V.Part 2.3\n050\nFinancial assets held for trading\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n060\nDerivatives\nCRR Annex II\nIAS 39.9\n070\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n080\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n090\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n091\nTrading financial assets\nAnnex V.Part 1.15\n092\nDerivatives\nCRR Annex II; Annex V.Part 1.15\n093\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n094\nDebt securities\nAnnex V.Part 1.24, 26\n095\nLoans and advances\nAnnex V.Part 1.24, 27\n100\nFinancial assets designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n110\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n120\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n130\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n140\nAvailable-for-sale financial assets\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(d); IAS 39.9\n150\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n160\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n170\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n171\nNon-trading non-derivative financial assets measured at fair value through profit or loss\nAccounting Directive art 8(1)(a), (4)\n172\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n173\nDebt securities\nAnnex V.Part 1.24, 26\n174\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27\n175\nNon-trading non-derivative financial assets measured at fair value to equity\nAccounting Directive art 8(1)(a), (8)\n176\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n177\nDebt securities\nAnnex V.Part 1.24, 26\n178\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27\n180\nLoans and receivables\nAccounting Directive art 8(4)(b),(6); IAS 39.9\nIFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16\n190\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n200\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n210\nHeld-to-maturity investments\nAccounting Directive art 8(4)(a),(6); IAS 39.9\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n220\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n230\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n231\nNon-trading debt instruments measured at a cost-based method\nBAD art 37.1; art 42a(4)(b); Annex V.Part1.16\n232\nDebt securities\nAnnex V.Part 1.24, 26\n233\nLoans and advances\nAnnex V.Part 1.24, 27\n234\nOther non-trading non-derivative financial assets\nBAD art 35-37; Annex V.Part 1.17\n235\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n236\nDebt securities\nAnnex V.Part 1.24, 26\n237\nLoans and advances\nAnnex V.Part 1.24, 27\n240\nDerivatives – Hedge accounting\nAccounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19\nIFRS 7.22(b); IAS 39.9\n250\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nAccounting Directive art 8(5), (6); IAS 39.89A (a)\nIAS 39.89A(a)\n260\nInvestments in subsidaries, joint ventures and associates\nBAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4\nIAS 1.54(e); Annex V.Part 2.4\n270\nAssets under reinsurance and insurance contracts\nIFRS 4.IG20.(b)-(c); Annex V.Part 2.105\n280\nTangible assets\nBAD art 4.Assets(10)\n290\nIntangible assets\nBAD art 4.Assets(9); CRR art 4(1)(115)\nIAS 1.54(c); CRR art 4(1)(115)\n300\nGoodwill\nBAD art 4.Assets(9); CRR art 4(1)(113)\nIFRS 3.B67(d); CRR art 4(1)(113)\n310\nOther intangible assets\nBAD art 4.Assets(9)\nIAS 38.8,118\n320\nTax assets\nIAS 1.54(n-o)\n330\nCurrent tax assets\nIAS 1.54(n); IAS 12.5\n340\nDeferred tax assets\nAccounting Directive art 17(1)(f); CRR art 4(106)\nIAS 1.54(o); IAS 12.5; CRR art 4(106)\n350\nOther assets\nAnnex V.Part 2.5\nAnnex V.Part 2.5\n360\nNon-current assets and disposal groups classified as held for sale\nIAS 1.54(j); IFRS 5.38, Annex V.Part 2.6\n370\nTOTAL ASSETS\nBAD art 4 Assets\nIAS 1.9(a), IG 6\n17.2\nOff-balance sheet exposures: Loan commitments, financial guarantees and other commitments given\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nAccounting scope of consolidation [Nominal amount]\n010\n010\nLoan commitments given\nCRR Annex I; Annex V.Part 2.56, 57\nIAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57\n020\nFinancial guarantees given\nCRR Annex I; Annex V.Part 2.56, 58\nIAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58\n030\nOther Commitments given\nCRR Annex I; Annex V.Part 2.56, 59\nCRR Annex I; Annex V.Part 2.56, 59\n040\nOFF-BALANCE SHEET EXPOSURES\n17.3\nLiabilities and equity\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nAccounting scope of consolidation [Carrying amount]\n010\n010\nFinancial liabilities held for trading\nAccounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15\nIFRS 7.8 (e) (ii); IAS 39.9, AG 14-15\n020\nDerivatives\nCRR Annex II\nIAS 39.9, AG 15(a)\n030\nShort positions\nIAS 39.AG 15(b)\n040\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n050\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n060\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n061\nTrading financial liabilities\nAccounting Directive art 8(3)\n062\nDerivatives\nCRR Annex II; Annex V.Part 1.15\n063\nShort positions\n064\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n065\nDebt securities issued\nAnnex V.Part 1.31\n066\nOther financial liabilities\nAnnex V.Part 1.32-34\n070\nFinancial liabilities designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8 (e)(i); IAS 39.9\n080\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n090\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n100\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n110\nFinancial liabilities measured at amortised cost\nAccounting Directive art 8(3), (6); IAS 39.47\nIFRS 7.8(f); IAS 39.47\n120\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n130\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n140\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n141\nNon-trading non-derivative financial liabilities measured at a cost-based method\nAccounting Directive art 8(3)\n142\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n143\nDebt securities issued\nAnnex V.Part 1.31\n144\nOther financial liabilities\nAnnex V.Part 1.32-34\n150\nDerivatives – Hedge accounting\nAccounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23\nIFRS 7.22(b); IAS 39.9; Annex V.Part 1.23\n160\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nAccounting Directive art 8(5), (6); IAS 39.89A(b)\nIAS 39.89A(b)\n170\nLiabilities under insurance and reinsurance contracts\nIFRS 4.IG20(a); Annex V.Part 2.106\n180\nProvisions\nBAD art 4.Liabilities(6)\nIAS 37.10; IAS 1.54(l)\n190\nTax liabilities\nIAS 1.54(n-o)\n200\nCurrent tax liabilities\nIAS 1.54(n); IAS 12.5\n210\nDeferred tax liabilities\nAccounting Directive art 17(1)(f); CRR art 4(108)\nIAS 1.54(o); IAS 12.5; CRR art 4(108)\n220\nShare capital repayable on demand\nIAS 32 IE 33; IFRIC 2; Annex V.Part 2.9\n230\nOther liabilities\nAnnex V.Part 2.10\nAnnex V.Part 2.10\n240\nLiabilities included in disposal groups classified as held for sale\nIAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11\n250\nLIABILITIES\nIAS 1.9(b);IG 6\n260\nCapital\nBAD art 4.Liabilities(9), BAD art 22\nIAS 1.54(r), BAD art 22\n270\nShare premium\nBAD art 4.Liabilities(10); CRR art 4(124)\nIAS 1.78(e); CRR art 4(124)\n280\nEquity instruments issued other than capital\nAnnex V.Part 2.15-16\nAnnex V.Part 2.15-16\n290\nOther equity\nAnnex V.Part 2.17\nIFRS 2.10; Annex V.Part 2.17\n300\nAccumulated other comprehensive income\nCRR art 4(100)\nCRR art 4(100)\n310\nRetained earnings\nCRR art 4(123)\nCRR art 4(123)\n320\nRevaluation reserves\nBAD art 4.Liabilities(12)\nIFRS 1.30, D5-D8\n325\nFair value reserves\nAccounting Directive art 8(1)(a)\n330\nOther reserves\nBAD art 4.Liabilities (11)-(13)\nIAS 1.54; IAS 1.78 (e)\n335\nFirst consolidation differences\nAccounting Directive art 24(3)(c)\n340\n(-) Treasury shares\nAccounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20\nIAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20\n350\nProfit or loss attributable to owners of the parent\nBAD art 4.Liabilities(14)\nIAS 27.28; IAS 1.83(a)(ii)\n360\n(-) Interim dividends\nCRR Article 26 (2)\nIAS 32.35\n370\nMinority interests [Non-controlling interests]\nAccounting Directive art 24(4)\nIAS 27.4; IAS 1.54(q); IAS 27.27\n380\nTOTAL EQUITY\nIAS 1.9(c), IG 6\n390\nTOTAL EQUITY AND TOTAL LIABILITIES\nBAD art 4.Liabilities\nIAS 1.IG6\n18.\nInformation on performing and non-performing exposures\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nGross carrying amount\nAccumulated impairment, accumulated changes in fair value due to credit risk and provisions\nCollateral received and financial guarantees received\nPerforming\nNon-performing\non performing exposures\non non-performing exposures\nNot past due or Past due ≤ 30 days\nPast due > 30 days ≤ 60 days\nPast due > 60 days ≤ 90 days\nUnlikely to pay that are not past-due or past-due ≤ 90 days\nPast due > 90 days ≤ 180 days\nPast due > 180 days ≤ 1 year\nPast due > 1 year\nOf which: defaulted\nOf which: impaired\nUnlikely to pay that are not past-due or past-due ≤ 90 days\nPast due > 90 days ≤ 180 days\nPast due > 180 days ≤ 1 year\nPast due > 1 year\nCollateral received on non-performing exposues\nFinancialguarantees received on non-performing exposures\n010\n020\n030\n040\n050\n060\n070\n080\n090\n100\n110\n120\n130\n140\n150\n160\n170\n180\n190\n200\n210\nAnnex V. Part 2. 45, 109, 145-162\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 158\nAnnex V. Part 2. 158\nAnnex V. Part 2. 158\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nCRR art 178; Annex V. Part 2.61\nIAS 39. 58-70\nAnnex V. Part 2. 46\nAnnex V. Part 2. 161\nAnnex V. Part 2. 161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 162\nAnnex V. Part 2. 162\nAnnex V. Part 2. 45, 109, 145-162\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 158\nAnnex V. Part 2. 158\nAnnex V. Part 2. 158\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nAnnex V. Part 2. 159\nCRR art 178; Annex V. Part 2.61\nCRR art 4(95)\nAnnex V. Part 2. 46\nAnnex V. Part 2. 161\nAnnex V. Part 2. 161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 159,161\nAnnex V. Part 2. 162\nAnnex V. Part 2. 162\n010\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n020\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n030\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n040\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n050\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n060\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n070\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n080\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n090\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n100\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n110\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n120\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n130\nOf which: Small and Medium-sized Enterprises\nSME Art 1 2(a)\nSME Art 1 2(a)\n140\nOf which: Loans collateralised by commercial immovable property\n150\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n160\nOf which: Loans collateralised by residential immovable property\n170\nOf which: Credit for consumption\n180\nDEBT INSTRUMENTS AT AMORTISED COST\nAnnex V. Part I. 13 (d)(e); 14 (d)(e); Annex V.Part 2.149\nAnnex V. Part I. 13 (d)(e)\n190\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n200\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n210\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n220\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n230\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n240\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n250\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n260\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n270\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n280\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n290\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n300\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n310\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n320\nDEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT\nAnnex V. Part I. 13 (b)(c); 14 (b)(c); Annex V.Part 2.149\nAnnex V. Part I. 13 (b)(c)\n330\nDEBT INSTRUMENTS OTHER THAN HFT\nAnnex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)\nAnnex V. Part I. 13 (b)(c)(d)(e)\n340\nLoan commitments given\nCRR Annex I; Annex V.Part 2.56-57\nIAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57\n350\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n360\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n370\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n380\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n390\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n400\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n410\nFinancial guarantees given\nCRR Annex I; Annex V.Part 2.56,58\nIAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58\n420\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n430\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n440\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n450\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n460\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n470\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n480\nOther Commitments given\nCRR Annex I; Annex V.Part 2.56, 59\nCRR Annex I; Annex V.Part 2.56, 59\n490\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n500\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n510\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n520\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n530\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n540\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n550\nOFF-BALANCE SHEET EXPOSURES\nAnnex V.Part 2.55\nAnnex V.Part 2.55\n19.\nInformation forborne exposures\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nGross carrying amount of exposures with forbearance measures\nAccumulated impairment, accumulated changes in fair value due to credit risk and provisions\nCollateral received and financial guarantees received\nPerforming exposures with forbearance measures\nNon-performing exposures with forbearance measures\non perfoming exposures with forbearance measures\non non-performing exposures with forbearance measures\nInstruments with modifications in their terms and conditions\nRefinancing\nof which: Performing forborne exposures under probation\nInstruments with modifications in their terms and conditions\nRefinancing\nof which: Defaulted\nof which: Impaired\nof which: Forbearance of non-performing exposures\nInstruments with modifications in their terms and conditions\nRefinancing\nCollateral received on exposures with forbearance measures\nFinancial guarantees received on exposures with forbearance measures\n010\n020\n030\n040\n050\n060\n070\n080\n090\n100\n110\n120\n130\n140\n150\n160\n170\n180\nAnnex V. Part 2. 45, 109, 163-182\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 164 (a), 177, 178, 182\nAnnex V. Part 2. 164 (b), 177, 178, 181, 182\nAnnex V. Part 2. 176(b),177, 180\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 164 (a), 179-180,182\nAnnex V. Part 2. 164 (b), 179-182\nCRR art 178; Annex V. Part 2.61\nIAS 39. 58-70\nAnnex V. Part 2. 172(a), 157\nAnnex V. Part 2. 46, 183\nAnnex V. Part 2. 145-183\nAnnex V. Part 2. 145-183\nAnnex V. Part 2. 164 (a), 179-180,182, 183\nAnnex V. Part 2. 164 (b), 179-183\nAnnex V. Part 2. 162\nAnnex V. Part 2. 162\nAnnex V. Part 2. 45, 109, 163-182\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 164 (a), 177, 178, 182\nAnnex V. Part 2. 164 (b), 177, 178, 181, 182\nAnnex V. Part 2. 176(b), 177, 180\nAnnex V. Part 2. 145-162\nAnnex V. Part 2. 164 (a), 179-180,182\nAnnex V. Part 2. 164 (b), 179-182\nCRR art 178; Annex V. Part 2.61\nCRR art 4(95)\nAnnex V. Part 2. 172(a), 157\nAnnex V. Part 2. 46, 183\nAnnex V. Part 2. 145-183\nAnnex V. Part 2. 145-183\nAnnex V. Part 2. 164 (a), 179-180,182, 183\nAnnex V. Part 2. 164 (b), 179-183\nAnnex V. Part 2. 162\nAnnex V. Part 2. 162\n010\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n020\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n030\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n040\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n050\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n060\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n070\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n080\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n090\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n100\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n110\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n120\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n130\nOf which: Small and Medium-sized Enterprises\nSME Art 1 2(a)\nSME Art 1 2(a)\n140\nOf which: Loans collateralised by commercial immovable property\n150\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n160\nOf which: Loans collateralised by residential immovable property\n170\nOf which: Credit for consumption\n180\nDEBT INSTRUMENTS AT AMORTISED COST\nAnnex V. Part I. 13 (d)(e); 14 (d)(e); Annex V.Part 2.169\nAnnex V. Part I. 13 (d)(e)\n190\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n200\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n210\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n220\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n230\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n240\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n250\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n260\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n270\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n280\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n290\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n300\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n310\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n320\nDEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT\nAnnex V. Part I. 13 (b)(c); 14 (b)(c); Annex V.Part 2.169\nAnnex V. Part I. 13 (b)(c)\n330\nDEBT INSTRUMENTS OTHER THAN HFT\nAnnex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)\nAnnex V. Part I. 13 (b)(c)(d)(e)\n340\nLoan commitments given\nCRR Annex I; Annex V.Part 2.56-57\nIAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57\n20.\nGeographical breakdown\n20.1\nGeographical breakdown of assets by location of the activities\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nDomestic activitivies\nNon-domestic activities\nAnnex V.Part 2.107\nAnnex V.Part 2.107\n010\n020\n010\nCash, cash balances at central banks and other demand deposits\nBAD art 4.Assets(1)\nIAS 1.54 (i)\n020\nCash on hand\nAnnex V.Part 2.1\nAnnex V.Part 2.1\n030\nCash balances at central banks\nBAD art 13(2); Annex V.Part 2.2\nAnnex V.Part 2.2\n040\nOther demand deposits\nAnnex V.Part 2.3\n050\nFinancial assets held for trading\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(a)(ii); IAS 39.9, AG 14\n060\nDerivatives\nCRR Annex II\nIAS 39.9\n070\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n080\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n090\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n091\nTrading financial assets\nAnnex V.Part 1.15\n092\nDerivatives\nCRR Annex II; Annex V.Part 1.15\n093\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n094\nDebt securities\nAnnex V.Part 1.24, 26\n095\nLoans and advances\nAnnex V.Part 1.24, 27\n100\nFinancial assets designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n110\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n120\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n130\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n140\nAvailable-for-sale financial assets\nAccounting Directive art 8(1)(a), (5); IAS 39.9\nIFRS 7.8(d); IAS 39.9\n150\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n160\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n170\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n171\nNon-trading non-derivative financial assets measured at fair value through profit or loss\nAccounting Directive art 8(1)(a), (4)\n172\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n173\nDebt securities\nAnnex V.Part 1.24, 26\n174\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27\n175\nNon-trading non-derivative financial assets measured at fair value to equity\nAccounting Directive art 8(1)(a), (8)\n176\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n177\nDebt securities\nAnnex V.Part 1.24, 26\n178\nLoans and advances\nAccounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27\n180\nLoans and receivables\nAccounting Directive art 8(4)(b),(6); IAS 39.9\nIFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16\n190\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n200\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n210\nHeld-to-maturity investments\nAccounting Directive art 8(4)(a),(6); IAS 39.9\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n220\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n230\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n231\nNon-trading debt instruments measured at a cost-based method\nBAD art 37.1; art 42a(4)(b); Annex V.Part1.16\n232\nDebt securities\nAnnex V.Part 1.24, 26\n233\nLoans and advances\nAnnex V.Part 1.24, 27\n234\nOther non-trading non-derivative financial assets\nBAD art 35-37; Annex V.Part 1.17\n235\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\n236\nDebt securities\nAnnex V.Part 1.24, 26\n237\nLoans and advances\nAnnex V.Part 1.24, 27\n240\nDerivatives – Hedge accounting\nAccounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19\nIFRS 7.22(b); IAS 39.9\n250\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nAccounting Directive art 8(5), (6); IAS 39.89A (a)\nIAS 39.89A(a)\n260\nTangible assets\nBAD art 4.Assets(10)\n270\nIntangible assets\nBAD art 4.Assets(9); CRR art 4(1)(115)\nIAS 1.54(c); CRR art 4(1)(115)\n280\nInvestments in subsidaries, joint ventures and associates\nBAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4\nIAS 1.54(e); Annex V.Part 2.4\n290\nTax assets\nIAS 1.54(n-o)\n300\nOther assets\nAnnex V.Part 2.5\nAnnex V.Part 2.5\n310\nNon-current assets and disposal groups classified as held for sale\nIAS 1.54(j); IFRS 5.38\n320\nASSETS\nBAD art 4 Assets\nIAS 1.9(a), IG 6\n20.2\nGeographical breakdown of liabilities by location of the activities\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nDomestic activitivies\nNon-domestic activities\nAnnex V.Part 2.107\nAnnex V.Part 2.107\n010\n020\n010\nFinancial liabilities held for trading\nAccounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15\nIFRS 7.8 (e) (ii); IAS 39.9, AG 14-15\n020\nDerivatives\nCRR Annex II\nIAS 39.9, AG 15(a)\n030\nShort positions\nIAS 39.AG 15(b)\n040\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n050\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n060\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n061\nTrading financial liabilities\nAccounting Directive art 8(3)\n062\nDerivatives\nCRR Annex II; Annex V.Part 1.15\n063\nShort positions\n064\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n065\nDebt securities issued\nAnnex V.Part 1.31\n066\nOther financial liabilities\nAnnex V.Part 1.32-34\n070\nFinancial liabilities designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8 (e)(i); IAS 39.9\n080\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n090\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n100\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n110\nFinancial liabilities measured at amortised cost\nAccounting Directive art 8(3), (6); IAS 39.47\nIFRS 7.8(f); IAS 39.47\n120\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n130\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n140\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n141\nNon-trading non-derivative financial liabilities measured at a cost-based method\nAccounting Directive art 8(3)\n142\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n143\nDebt securities issued\nAnnex V.Part 1.31\n144\nOther financial liabilities\nAnnex V.Part 1.32-34\n150\nDerivatives – Hedge accounting\nAccounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23\nIFRS 7.22(b); IAS 39.9; Annex V.Part 1.23\n160\nFair value changes of the hedged items in portfolio hedge of interest rate risk\nAccounting Directive art 8(5), (6); IAS 39.89A(b)\nIAS 39.89A(b)\n170\nProvisions\nBAD art 4.Liabilities(6)\nIAS 37.10; IAS 1.54(l)\n180\nTax liabilities\nIAS 1.54(n-o)\n190\nShare capital repayable on demand\nIAS 32.IE 33; IFRIC 2; Annex V.Part 2.09\n200\nOther liabilities\nAnnex V.Part 2.10\nAnnex V.Part 2.10\n210\nLiabilities included in disposal groups classified as held for sale\nIAS 1.54(p); IFRS 5.38\n220\nLIABILITIES\nIAS 1.9(b);IG 6\n20.3\nGeographical breakdown of statement of profit or loss items by location of the activities\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\nDomestic activitivies\nNon-domestic activities\nAnnex V.Part 2.107\nAnnex V.Part 2.107\n010\n020\n010\nInterest income\nBAD art 27.Vertical layout(1); Annex V.Part 2.21\nIAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21\n020\n(Interest expenses)\nBAD art 27.Vertical layout(2); Annex V.Part 2.21\nIAS 1.97; Annex V.Part 2.21\n030\n(Expenses on share capital repayable on demand)\nIFRIC 2.11\n040\nDividend income\nBAD art 27.Vertical layout(3); Annex V.Part 2.28\nIAS 18.35(b)(v); Annex V.Part 2.28\n050\nFee and commission income\nBAD art 27.Vertical layout(4)\nIFRS 7.20(c)\n060\n(Fee and commission expenses)\nBAD art 27.Vertical layout(5)\nIFRS 7.20(c)\n070\nGains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(ii-v)\n080\nGains or (-) losses on financial assets and liabilities held for trading, net\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i); IAS 39.55(a)\n085\nGains or (-) losses on trading financial assets and liabilities, net\nBAD art 27.Vertical layout(6)\n090\nGains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a) (i); IAS 39.55(a)\n095\nGains or (-) losses on non-trading financial assets and liabilities, net\nBAD art 27.Vertical layout(6)\n100\nGains or (-) losses from hedge accounting, net\nAccounting Directive art 8(1)(a), (6), (8)\nIFRS 7.24\n110\nExchange differences [gain or (-) loss], net\nBAD art 39\nIAS 21.28, 52(a)\n120\nGains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net\nBAD art 27.Vertical layout(13)-(14)\n130\nGains or (-) losses on derecognition of non financial assets, net\nIAS 1.34\n140\nOther operating income\nAccounting Directive art 8(1)(a)\nAnnex V.Part 2.141-143\n150\n(Other operating expenses)\nBAD art 27.Vertical layout(10); Annex V.Part 2.141-143\nAnnex V.Part 2.141-143\n155\nTOTAL OPERATING INCOME, NET\n160\n(Administrative expenses)\nBAD art 27.Vertical layout(8)\n170\n(Depreciation)\nIAS 1.102, 104\n175\n(Increases or (-) decreases of the fund for general banking risks, net)\nBAD art 38.2\n180\n(Provisions or (-) reversal of provisions)\nIAS 37.59, 84; IAS 1.98(b)(f)(g)\n190\n(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)\nBAD art 35-37\nIFRS 7.20(e)\n200\n(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)\nBAD art 27.Vertical layout(13)-(14)\nIAS 28.40-43\n210\n(Impairment or (-) reversal of impairment on non-financial assets)\nIAS 36.126(a)(b)\n220\nNegative goodwill recognised in profit or loss\nIFRS 3.Appendix B64(n)(i)\n230\nShare of the profit or (-) loss of investments in subsidaries, joint ventures and associates\nBAD art 27.Vertical layout(13)-(14)\nIAS 1.82(c)\n240\nProfit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations\nIFRS 5.37; Annex V.Part 2.27\n250\nPROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS\nIAS 1.102, IG 6; IFRS 5.33 A\n260\n(Tax expense or (-) income related to profit or loss from continuing operations)\nBAD art 27.Vertical layout(15)\nIAS 1.82(d); IAS 12.77\n270\nPROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS\nBAD art 27.Vertical layout(16)\nIAS 1, IG 6\n275\nExtraordinary profit or (-) loss after tax\nBAD art 27.Vertical layout(21)\n280\nProfit or (-) loss after tax from discontinued operations\nIAS 1.82(e) ; IFRS 5.33(a), 5.33 A\n290\nPROFIT OR (-) LOSS FOR THE YEAR\nBAD art 27.Vertical layout(23)\nIAS 1.81A(a)\n20.4\nGeographical breakdown of assets by residence of the counterparty\nz-axis\nCountry of residence of the counterparty\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nGross carrying amount\nOf which: debt forbearance joista: lainanhoitojoustolliset\nOf which: non-performing\nAccumulated impairment or Accumulated changes in fair value due to credit risk\nAnnex V.Part 2.109\nAnnex V.Part 2.163-183\nAnnex V.Part 2. 145-162\nAnnex V.Part 2.46\n010\n022\n025\n030\n010\nDerivatives\nCRR Annex II; Annex V.Part 1.15\nIAS 39.9\n020\nOf which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n030\nOf which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n040\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n050\nOf which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n060\nOf which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n070\nOf which: non-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n080\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n090\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n100\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n110\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n120\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n130\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n140\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n150\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n160\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n170\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n180\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n190\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n200\nOf which: Small and Medium-sized Enterprises\nSME Art 1 2(a)\nSME Art 1 2(a)\n210\nOf which: Loans collateralized by commercial immovable property\n220\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n230\nOf which: Loans collateralized by residential immovable property\n240\nOf which: Credit for consumption\n20.5\nGeographical breakdown of off-balance sheet exposures by residence of the counterparty\nz-axis\nCountry of residence of the counterparty\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nNominal amount\nOf which: debt forbearance\nOf which: non-performing\nProvisions for commitments and guarantees given\nAnnex V.Part 2.62\nAnnex V.Part 2.163-183\nAnnex V.Part 2. 145-162\n010\n022\n025\n030\n010\nLoan commitments given\nCRR Annex I; Annex V.Part 2.56, 57\nIAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57\n020\nFinancial guarantees given\nCRR Annex I; Annex V.Part 2.56, 58\nIAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58\n030\nOther Commitments given\nCRR Annex I; Annex V.Part 2.56, 59\nCRR Annex I; Annex V.Part 2.56, 59\n20.6\nGeographical breakdown of liabilities by residence of the counterparty\nz-axis\nCountry of residence of the counterparty\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nAnnex V.Part 1.28, 2.107\n010\n010\nDerivatives\nCRR Annex II\nIAS 39.9, AG 15(a)\n020\nOf which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n030\nOf which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n040\nShort positions\nIAS 39 AG 15(b)\n050\nOf which: credit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n060\nOf which: other financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n070\nDeposits\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30\n080\nCentral banks\nAnnex V.Part 1.35(a)\nAnnex V.Part 1.35(a)\n090\nGeneral governments\nAnnex V.Part 1.35(b)\nAnnex V.Part 1.35(b)\n100\nCredit institutions\nAnnex V.Part 1.35(c)\nAnnex V.Part 1.35(c)\n110\nOther financial corporations\nAnnex V.Part 1.35(d)\nAnnex V.Part 1.35(d)\n120\nNon-financial corporations\nAnnex V.Part 1.35(e)\nAnnex V.Part 1.35(e)\n130\nHouseholds\nAnnex V.Part 1.35(f)\nAnnex V.Part 1.35(f)\n20.7\nGeographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes\nz-axis\nCountry of residence of the counterparty\nNon-financial corporations\nGross carrying amount\nOf which: non-performing\nAccumulated impairment or Accumulated changes in fair value due to credit risk\nReferences National GAAP compatible IFRS\nAnnex V.Part 2.109\nAnnex V.Part 2. 145-162\nAnnex V.Part 2.46\nReferences National GAAP based on BAD\nAnnex V.Part 2.109\nAnnex V.Part 2. 145-162\nAnnex V.Part 2.46\n010\n012\n020\n010\nA\nAgriculture, forestry and fishing\nNACE Regulation\n020\nB\nMining and quarrying\nNACE Regulation\n030\nC\nManufacturing\nNACE Regulation\n040\nD\nElectricity, gas, steam and air conditioning supply\nNACE Regulation\n050\nE\nWater supply\nNACE Regulation\n060\nF\nConstruction\nNACE Regulation\n070\nG\nWholesale and retail trade\nNACE Regulation\n080\nH\nTransport ans storage\nNACE Regulation\n090\nI\nAccommodation and food service activities\nNACE Regulation\n100\nJ\nInformation and communication\nNACE Regulation\n110\nL\nReal estate activities\nNACE Regulation\n120\nM\nProfessional, scientific and technical activities\nNACE Regulation\n130\nN\nAdministrative and support service activities\nNACE Regulation\n140\nO\nPublic administration and defence, compulsory social security\nNACE Regulation\n150\nP\nEducation\nNACE Regulation\n160\nQ\nHuman health services and social work activities\nNACE Regulation\n170\nR\nArts, entertainment and recreation\nNACE Regulation\n180\nS\nOther services\nNACE Regulation\n190\nLOANS AND ADVANCES\nAnnex V.Part 1.24, 27\n21.\nTangible and intangible assets: assets subject to operating lease\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nAnnex V.Part 2.110-111\n010\n010\nProperty plant and equipment\nIAS 16.6; IAS 1.54(a)\n020\nRevaluation model\nIAS 17.49; IAS 16.31, 73(a)(d)\n030\nCost model\nIAS 17.49; IAS 16.30, 73(a)(d)\n040\nInvestment property\nIAS 40.IN5; IAS 1.54(b)\n050\nFair value model\nIAS 17.49; IAS 40.33-55, 76\n060\nCost model\nIAS 17.49; IAS 40.56,79(c)\n070\nOther intangible assets\nBAD art 4.Assets(9)\nIAS 38.8, 118\n080\nRevaluation model\nIAS 17.49; IAS 38.75-87, 124(a)(ii)\n090\nCost model\nIAS 17.49; IAS 38.74\n22.\nAsset management, custody and other service functions\n22.1\nFee and commission income and expenses by activity\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\nBAD art 27.Vertical layout(4), (5)\nIFRS 7.20(c )\n010\n010\nFee and commission income\nITS 2.Part 2.10-12\n020\nSecurities\n030\nIssuances\nAnnex V.Part 2.116(a)\nAnnex V.Part 2.116(a)\n040\nTransfer orders\nAnnex V.Part 2.116(b)\nAnnex V.Part 2.116(b)\n050\nOther\nAnnex V.Part 2.116(c)\nAnnex V.Part 2.116(c)\n060\nClearing and settlement\nAnnex V.Part 2.116(d)\nAnnex V.Part 2.116(d)\n070\nAsset management\nAnnex V.Part 2.116(e); Annex V.Part 2.117(a)\nAnnex V.Part 2.116(e); Annex V.Part 2.117(a)\n080\nCustody [by type of customer]\nAnnex V.Part 2.116(e); Annex V.Part 2.117(b)\nAnnex V.Part 2.116(e); Annex V.Part 2.117(b)\n090\nCollective investment\n100\nOther\n110\nCentral administrative services for collective investment\nAnnex V.Part 2.116(e); Annex V.Part 2.117(c)\nAnnex V.Part 2.116(e); Annex V.Part 2.117(c)\n120\nFiduciary transactions\nAnnex V.Part 2.116(e); Annex V.Part 2.117(d)\nAnnex V.Part 2.116(e); Annex V.Part 2.117(d)\n130\nPayment services\nAnnex V.Part 2.116(e); Annex V.Part 2.117(e)\nAnnex V.Part 2.116(e); Annex V.Part 2.117(e)\n140\nCustomer resources distributed but not managed [by type of product]\nAnnex V.Part 2.117(f)\nAnnex V.Part 2.117(f)\n150\nCollective investment\n160\nInsurance products\n170\nOther\n180\nStructured Finance\nAnnex V.Part 2.116(f)\nAnnex V.Part 2.116(f)\n190\nServicing of securitization activities\nAnnex V.Part 2.116(g)\nAnnex V.Part 2.116(g)\n200\nLoan commitments given\nAnnex V.Part 2.116(h)\nIAS 39.47(d)(ii); Annex V.Part 2.116(h)\n210\nFinancial guarantees given\nAnnex V.Part 2.116(h)\nIAS 39.47(c)(ii); Annex V.Part 2.116(h)\n220\nOther\nAnnex V.Part 2.116(j)\nAnnex V.Part 2.116(j)\n230\n(Fee and commission expenses)\nITS 2.Part 2.10-12\n240\n(Clearing and settlement)\nAnnex V.Part 2.116(d)\nAnnex V.Part 2.116(d)\n250\n(Custody)\nAnnex V.Part 2.117(b)\nAnnex V.Part 2.117(b)\n260\n(Servicing of securitization activities)\nAnnex V.Part 2.116(g)\nAnnex V.Part 2.116(g)\n270\n(Loan commitments received)\nAnnex V.Part 2.116(i)\nAnnex V.Part 2.116(i)\n280\n(Financial guarantees received)\nAnnex V.Part 2.116(i)\nAnnex V.Part 2.116(i)\n290\n(Other)\nAnnex V.Part 2.116(j)\nAnnex V.Part 2.116(j)\n22.2\nAssets involved in the services provided\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nAmount of the assets involved in the services provided\nAnnex V.Part 2.117(g)\n010\n010\nAsset management [by type of customer]\nAnnex V.Part 2.117(a)\nAnnex V.Part 2.117(a)\n020\nCollective investment\n030\nPension funds\n040\nCustomer portfolios managed on a discretionary basis\n050\nOther investment vehicles\n060\nCustody assets [by type of customer]\nAnnex V.Part 2.117(b)\nAnnex V.Part 2.117(b)\n070\nCollective investment\n080\nOther\n090\nOf which: entrusted to other entities\n100\nCentral administrative services for collective investment\nAnnex V.Part 2.117(c)\nAnnex V.Part 2.117(c)\n110\nFiduciary transactions\nAnnex V.Part 2.117(d)\nAnnex V.Part 2.117(d)\n120\nPayment services\nAnnex V.Part 2.117(e)\nAnnex V.Part 2.117(e)\n130\nCustomer resources distributed but not managed [by type of product]\nAnnex V.Part 2.117(f)\nAnnex V.Part 2.117(f)\n140\nCollective investment\n150\nInsurance products\n160\nOther\n30.\nOff-balance sheet activities: Interests in unconsolidated structured entities\n30.1\nInterests in unconsolidated structured entities\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount of financial assets recognised in the balance sheet\nOf which: liquidity support drawn\nFair value of liquidity support drawn\nCarrying amount of financial liabilities recognised in the balance sheet\nNominal amount of off-balance sheet items given by the reporting institution\nOf which: Nominal amount of loan commitments given\nLosses incurred by the reporting institution in the current period\nIFRS 12.29(a)\nIFRS 12.29(a); Annex V.Part 2.118\nIFRS 12.29(a)\nIFRS 12.B26(e)\nIFRS 12 B26(b)\n010\n020\n030\n040\n050\n060\n070\n010\nTotal\n30.2\nBreakdown of interests in unconsolidated structured entities by nature of the activities\nBy nature of the activities\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nSecuritisation Special Purpose Entities\nAsset management\nOther activities\nCRR art 4 (66)\nAnnex V.Part 2.117(a)\nCarrying amount\nIFRS 12.28, B6.(a)\n010\n020\n030\n010\nSelected financial assets recognised in the reporting institution's balance sheet\nIFRS 12.29(a),(b)\n021\nof which: non-performing\nAnnex V.Part 2. 145-162\nAnnex V.Part 2. 145-163\n030\nDerivatives\nCRR Annex II; Annex V.Part 1.6\nIAS 39.9\n040\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n050\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n060\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n070\nSelected equity and financial liabilites recognised in the reporting institution's balance sheet\nIFRS 12.29(a),(b)\n080\nEquity instruments issued\nIAS 32.4\n090\nDerivatives\nCRR Annex II\nIAS 39.9, AG 15 (a)\n100\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n110\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\nNominal amount\n120\nOff-balance sheet items given by the reporting institution\nIFRS 12.B26.(e)\n131\nof which: non-performing\nAnnex V.Part 2. 145-162\nAnnex V.Part 2. 145-162\n31.\nRelated parties\n31.1\nRelated parties: amounts payable to and amounts receivable from\nOutstanding balances\nParent and entities with joint control or significant influence\nSubsidiaries and other entities of the same group\nAssociates and joint ventures\nKey management of the institution or its parent\nOther related parties\nReferences National GAAP compatible IFRS\nIAS 24.19(a),(b)\nIAS 24.19(c); Annex V.Part 2.120\nIAS 24.19(d),(e); Annex V.Part 2.120\nIAS 24.19(f)\nIAS 24.19(g)\nReferences National GAAP based on BAD\nAccounting Directive art 17(1)(p)\nAccounting Directive art 17(1)(p)\nAccounting Directive art 17(1)(p)\nAccounting Directive art 17(1)(p)\nAccounting Directive art 17(1)(p)\nAnnex V.Part 2.120\nAnnex V.Part 2.120\n010\n020\n030\n040\n050\n010\nSelected financial assets\nIAS 24.18(b)\n020\nEquity instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n030\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n040\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n050\nof which: Impaired financial assets\n060\nSelected financial liabilities\nIAS 24.18(b)\n070\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n080\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n090\nNominal amount of loan commitments, financial guarantees and other commitments given\nAnnex V.Part 2.62\nIAS 24.18(b); Annex V.Part 2.62\n100\nof which: defaulted\nAnnex V.Part 2.61\nIAS 24.18(b); Annex V.Part 2.61\n110\nLoan commitments, financial guarantees and other commitments received\nAnnex V.Part 2.63, 121\nIAS 24.18(b); Annex V.Part 2.63, 121\n120\nNotional amount of derivatives\nAnnex V.Part 2.70-71\nAnnex V.Part 2.70-71\n130\nAccumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures\nIAS 24.18(c)\n31.2\nRelated parties: expenses and income generated by transactions with\nCurrent period\nParent and entities with joint control or significant influence\nSubsidiaries and other entities of the same group\nAssociates and joint ventures\nKey management of the institution or its parent\nOther related parties\nReferences National GAAP compatible IFRS\nIAS 24.19(a),(b)\nIAS 24.19(c)\nIAS 24.19(d),(e)\nIAS 24.19(f)\nIAS 24.19(g)\nReferences National GAAP based on BAD\nAnnex V.Part 2.120\nAnnex V.Part 2.120\n010\n020\n030\n040\n050\n010\nInterest income\nBAD art 27.Vertical layout(1); Annex V.Part 2.21\nIAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21\n020\nInterest expenses\nBAD art 27.Vertical layout(2); Annex V.Part 2.21\nIAS 24.18(a); IAS 1.97; Annex V.Part 2.21\n030\nDividend income\nBAD art 27.Vertical layout(3); Annex V.Part 2.28\nIAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28\n040\nFee and commission income\nBAD art 27.Vertical layout(4)\nIAS 24.18(a); IFRS 7.20(c)\n050\nFee and commission expenses\nBAD art 27.Vertical layout(5)\nIAS 24.18(a); IFRS 7.20(c)\n060\nGains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss\nBAD art 27.Vertical layout(6)\nIAS 24.18(a)\n070\nGains or (-) losses on derecognition of non-financial assets\nAnnex V.Part 2.122\nIAS 24.18(a); Annex V.Part 2.122\n080\nIncrease 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\nIAS 24.18(d)\n40.\nGroup structure\n40.1\nGroup structure: \"entity-by-entity\"\nLEI code\nEntity code\nEntity name\nEntry date\nShare capital\nEquity of investee\nTotal assets of investee\nProfit or (-) loss of investee\nResidence of investee\nSector of investee\nNACE Code\nAccumulated equity interest [%]\nVoting rights [%]\nGroup structure [relationship]\nAccounting treatment [Accounting Group]\nAccounting treatment [CRR Group]\nCarrying amount\nAcquisition cost\nGoodwill link to Investee\nFair value of investments for which there are published price quotations\nAnnex V.Part 2.123, 124(a)\nAnnex V.Part 2.123, 124(b)\nIFRS 12.12(a), 21(a)(i); Annex V.Part 2.123, 124(c)\nAnnex V.Part 2.123, 124(d)\nAnnex V.Part 2.123, 124(e)\nIFRS 12.B12(b); Annex V.Part 2.123, 124(f)\nIFRS 12.B12(b); Annex V.Part 2.123, 124(f)\nIFRS 12.B12(b); Annex V.Part 2.123, 124(f)\nIFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.123, 124(g)\nAnnex V.Part 2.123, 124(h)\nAnnex V.Part 2.123, 124(i)\nIFRS 12.21(iv); Annex V.Part 2.123, 124(j)\nIFRS 12.21(iv); Annex V.Part 2.123, 124(k)\nIFRS 12.10(a)(i); Annex V.Part 2.123, 124(l)\nIFRS 12.21(b); Annex V.Part 2.123, 124(m)\nCRR art 423(b); Annex V.Part 2.123, 124(n)\nAnnex V.Part 2.123, 124(0)\nAnnex V.Part 2.123, 124(p)\nAnnex V.Part 2.123, 124(q)\nIFRS 12.21(b)(iii); Annex V.Part 2.123, 124(r)\nAnnex V.Part 2.123, 124(a)\nAnnex V.Part 2.123, 124(b)\nAnnex V.Part 2.123, 124(c)\nAnnex V.Part 2.123, 124(d)\nAnnex V.Part 2.123, 124(e)\nAnnex V.Part 2.123, 124(f)\nAnnex V.Part 2.123, 124(f)\nAnnex V.Part 2.123, 124(f)\nAnnex V.Part 2.123, 124(q)\nAnnex V.Part 2.123, 124(h)\nAnnex V.Part 2.123, 124(i)\nAnnex V.Part 2.123, 124(j)\nAnnex V.Part 2.123, 124(k)\nAnnex V.Part 2.123, 124(l)\nAnnex V.Part 2.123, 124(m)\nCRR art 423(b); Annex V.Part 2.123, 124(n)\nAnnex V.Part 2.123, 124(0)\nAnnex V.Part 2.123, 124(p)\nAnnex V.Part 2.123, 124(q)\nAnnex V.Part 2.123, 124(r)\n010\n020\n030\n040\n050\n060\n070\n080\n090\n095\n100\n110\n120\n130\n140\n150\n160\n170\n180\n190\n40.2.\nGroup structure: \"instrument-by-instrument\"\nSecurity code\nEntity code\nHolding company LEI code\nHolding company code\nHolding company name\nAccumulated equity interest (%)\nCarrying amount\nAcquisition cost\nAnnex V.Part 2.125(a)\nAnnex V.Part 2.124(b), 125(c)\nAnnex V.Part 2.125(b)\nAnnex V.Part 2.124(j), 125(c)\nAnnex V.Part 2.124(o), 125(c)\nAnnex V.Part 2.124(p), 125(c)\nAnnex V.Part 2.125(a)\nAnnex V.Part 2.124(b), 125(c)\nAnnex V.Part 2.125(b)\nAnnex V.Part 2.124(j), 125(c)\nAnnex V.Part 2.124(o), 125(c)\nAnnex V.Part 2.124(p), 125(c)\n010\n020\n030\n040\n050\n060\n070\n080\n41.\nFair value\n41.1\nFair value hierarchy: financial instruments at amortised cost\nASSETS\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nFair value\nFair value hierarchy IFRS 13.93(b), BC216\nIFRS 7.25-26\nLevel 1 IFRS 13.76\nLevel 2 IFRS 13.81\nLevel 3 IFRS 13.86\n010\n020\n030\n040\n010\nLoans and receivables\nAccounting Directive art 8(4)(b), (6); IAS 39.9\nIFRS 7.8 (c); IAS 39.9, AG16, AG26\n020\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n030\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\n040\nHeld-to-maturity investments\nAccounting Directive art 8(4)(a), (6); IAS 39.9\nIFRS 7.8(b); IAS 39.9, AG16, AG26\n050\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n060\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\nLIABILITIES\n070\nFinancial liabilities measured at amortised cost\nAccounting Directive art 8(3), (6); IAS 39.47\nIFRS 7.8(f); IAS 39.47\n080\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n090\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n100\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n41.2\nUse of the Fair Value Option\nCarrying amount\nFinancial instruments designated at fair value through profit or loss\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nAccounting mismatch\nEvaluation on a fair value basis\nHybrid contracts\nIFRS 7.B5(a)\nIAS 39.9b(i)\nIAS 39.9b(ii)\nIAS 39.11A-12; Annex V.Part 2.127\nASSETS\n010\n020\n030\n010\nFinancial assets designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(a)(i); IAS 39.9\n020\nEquity Instruments\nECB/2013/33 Annex 2.Part 2.4-5\nIAS 32.11\n030\nDebt securities\nAnnex V.Part 1.24, 26\nAnnex V.Part 1.24, 26\n040\nLoans and advances\nAnnex V.Part 1.24, 27\nAnnex V.Part 1.24, 27\nLIABILITIES\n050\nFinancial liabilities designated at fair value through profit or loss\nAccounting Directive art 8(1)(a), (6); IAS 39.9\nIFRS 7.8(e)(i); IAS 39.9\n060\nDeposits\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\nECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30\n070\nDebt securities issued\nAnnex V.Part 1.31\nAnnex V.Part 1.31\n080\nOther financial liabilities\nAnnex V.Part 1.32-34\nAnnex V.Part 1.32-34\n41.3\nHybrid financial instruments not designated at fair value through profit or loss\nRest of separable hybrid contracts [not designated at fair value through profit or loss]\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nFINANCIAL ASSETS\n010\n010\nFinancial assets held for trading\nAccounting Directive art 24(3)(c)\nIAS 39.9; Annex V.Part 2.129\n020\nAvailable-for-sale [Host contracts]\nAccounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130\nIAS 39.11; Annex V.Part 2.130\n030\nLoans and receivables [Host contracts]\nAccounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130\nIAS 39.11; Annex V.Part 2.130\n040\nHeld-to-maturity investments [Host contracts]\nAccounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130\nIAS 39.11; Annex V.Part 2.130\nFINANCIAL LIABILITES\n050\nFinancial liabilities held for trading\nAccounting Directive art 8(4)(b), (6); IAS 39.9; Annex V.Part 2.129\nIAS 39.9; Annex V.Part 2.129\n060\nFinancial liabilities measured at amortized cost [Host contracts]\nAccounting Directive art 8(4)(b), (6); IAS 39.9; Annex V.Part 2.130\nIAS 39.11; Annex V.Part 2.130\n42.\nTangible and intangible assets: carrying amount by measurement method\nReferences National GAAP compatible IFRS\nCarrying amount\n010\n010\nProperty plant and equipment\nIAS 16.6; IAS 16.29; IAS 1.54(a)\n020\nRevaluation model\nIAS 16.31, 73(a),(d)\n030\nCost model\nIAS 16.30, 73(a),(d)\n040\nInvestment property\nIAS 40.5, 30; IAS 1.54(b)\n050\nFair value model\nIAS 40,33-55, 76\n060\nCost model\nIAS 40.56, 79(c)\n070\nOther intangible assets\nIAS 38.8, 118, 122 ; Annex V.Part 2.132\n080\nRevaluation model\nIAS 38.75-87, 124(a)(ii)\n090\nCost model\nIAS 38.74\n43.\nProvisions\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCarrying amount\nPensions and other employment defined benefit obligations\nOther long term employee benefits\nRestructuring\nPending legal issues and tax litigation\nCommitments and guarantees given\nOther provisions\nTotal\nIAS 19.63; IAS 1.78(d); Annex V.Part 2.8\nIAS 19.153; IAS 1.78(d); Annex V.Part 2.8\nIAS 37.70-83\nIAS 37.App C.6-10\nIAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4\nIAS 37.14\nAnnex V.Part 2.8\nAnnex V.Part 2.8\nBAD art 24-25, 33(1)\n010\n020\n030\n040\n050\n060\n070\n010\nOpening balance [carrying amount at the beginning of the period]\nIAS 37.84 (a)\n020\nAdditions, including increases in existing provisions\nIAS 37.84 (b)\n030\n(-) Amounts used\nIAS 37.84 (c)\n040\n(-) Unused amounts reversed during the period\nIAS 37.84 (d)\n050\nIncrease in the discounted amount [passage of time] and effect of any change in the discount rate\nIAS 37.84 (e)\n060\nOther movements\n070\nClosing balance [carrying amount at the end of the period]\nIAS 37.84 (a)\n44\nDefined benefit plans and employee benefits\n44.1\nComponents of net defined benefit plan assets and liabilities\nReferences National GAAP compatible IFRS\nAmount\n010\n010\nFair value of defined benefit plan assets\nIAS 19.140(a)(i), 142\n020\nOf which: Financial instruments issued by the institution\nIAS 19.143\n030\nEquity instruments\nIAS 19.142(b)\n040\nDebt instruments\nIAS 19.142(c)\n050\nReal estate\nIAS 19.142(d)\n060\nOther defined benefit plan assets\n070\nPresent value of defined benefit obligations\nIAS 19.140(a)(ii)\n080\nEffect of the asset ceiling\nIAS 19.140(a)(iii)\n090\nNet defined benefit assets [Carrying amount]\nIAS 19.63; Annex V.Part 2.136\n100\nProvisions for pensions and other post-employment defined benefit obligations [Carrying amount]\nIAS 19.63, IAS 1.78(d); Annex V.Part 2.7\n110\nMemo item: Fair value of any right to reimbursement recognised as an asset\nIAS 19.140(b)\n44.2\nMovements in defined benefit obligations\nReferences National GAAP compatible IFRS\nDefined benefit obligations\n010\n010\nOpening balance [present value]\nIAS 19.140(a)(ii)\n020\nCurrent service cost\nIAS 19.141(a)\n030\nInterest cost\nIAS 19.141(b)\n040\nContributions paid\nIAS 19.141(f)\n050\nActuarial (-) gains or losses from changes in demographic assumptions\nIAS 19.141(c)(ii)\n060\nActuarial (-) gains or losses from changes in financial assumptions\nIAS 19.141(c)(iii)\n070\nForeign currency exchange increase or (-) decrease\nIAS 19.141(e)\n080\nBenefits paid\nIAS 19.141(g)\n090\nPast service cost, including gains and losses arising from settlements\nIAS 19.141(d)\n100\nIncrease or (-) decrease through business combinations and disposals\nIAS 19.141(h)\n110\nOther increases or (-) decreases\n120\nClosing balance [present value]\nIAS 19.140(a)(ii); Annex V.Part 2.138\n44.3\nMemo items [related to staff expenses]\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nPension and similar expenses\nAnnex V.Part 2.139(a)\nAnnex V.Part 2.139(a)\n020\nShare based payments\nAnnex V.Part 2.139b)\nIFRS 2.44; Annex V.Part 2.139(b)\n45.\nBreakdown of selected items of statement of profit or loss\n45.1\nGains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\nChanges in fair value due to credit risk\n010\n020\n010\nFinancial assets designated at fair value through profit or loss\nAccounting Directive art 8(1)(a),(6); IAS 39.9\nIFRS 7.20(a)(i); IAS 39.55(a)\n020\nFinancial liabilities designated at fair value through profit or loss\nAccounting Directive art 8(1)(a),(6); IAS 39.9\nIFRS 7.20(a)(i); IAS 39.55(a)\n030\nGAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS\nBAD art 27.Vertical layout(6)\nIFRS 7.20(a)(i)\n45.2\nGains or losses on derecognition of non-financial assets other than held for sale\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n020\nInvestment property\nIAS 40.69; IAS 1.34(a), 98(d)\n030\nIntangible assets\nIAS 38.113-115A; IAS 1.34(a)\n040\nOther assets\nIAS 1.34 (a)\n050\nGAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS\nIAS 1.34\n45.3\nOther operating income and expenses\nReferences National GAAP based on BAD\nReferences National GAAP compatible IFRS\nIncome\nExpenses\n010\n020\n010\nChanges in fair value in tangible assets measured using the fair value model\nAnnex V.Part 2.141\nIAS 40.76(d); Annex V.Part 2.141\n020\nInvestment property\nAnnex V.Part 2.141\nIAS 40.75(f); Annex V.Part 2.141\n030\nOperating leases other than investment property\nAnnex V.Part 2.142\nIAS 17.50, 51, 56(b); Annex V.Part 2.142\n040\nOther\nAnnex V.Part 2.143\nAnnex V.Part 2.143\n050\nOTHER OPERATING INCOME OR EXPENSES\nAnnex V.Part 2.141-142\nAnnex V.Part 2.141-142\n46.\nStatement of changes in equity\nSources of equity changes\nCapital\nShare premium\nEquity instruments issued other than Capital\nOther equity\nAccumulated other comprehensive income\nRetained earnings\nRevaluation reserves\nFair value reserves\nOther reserves\nFirst consolidation differences\n(-) Treasury shares\nProfit or (-) loss atributable to owners of the parent\n(-) Interim dividends\nMinority interests\nTotal\nAccumulated Other Comprehensive Income\nOther items\nReferences National GAAP compatible IFRS\nIAS 1.106, 54(r)\nIAS 1.106, 78(e)\nIAS 1.106, Annex V.Part 2.15-16\nIAS 1.106; Annex V.Part 2.17\nIAS 1.106\nCRR art 4(123)\nIFRS 1.30 D5-D8\nIAS 1.106, 54(c)\nIAS 1.106; IAS 32.34, 33; Annex V.Part 2.20\nIAS 1.106(a), 83 (a)(ii)\nIAS 1.106; IAS 32.35\nIAS 1.54(q), 106(a); IAS 27.27-28\nIAS 1.54(q), 106(a); IAS 27.27-28\nIAS 1.9(c), IG6\nReferences National GAAP based on BAD\nBAD art 4.Liabilities(9), BAD art 22\nBAD art 4.Liabilities(10); CRR art 4(124)\nAnnex V.Part 2.15-17\nAnnex V.Part 2.17\nAccounting Directive art 8(1)(a), (6)\nBAD art 4 Liabilities (13); CRR art 4(123)\nBAD art 4.Liabilities(12)\nAccounting Directive 24(3)(c)\nAccounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20\nBAD art 4.Liabilities(14)\nCRR Article 26(2b)\nAccounting Directive art 24(4)\nAccounting Directive art 24(4)\n010\n020\n030\n040\n050\n060\n070\n075\n080\n085\n090\n100\n110\n120\n130\n140\n010\nOpening balance [before restatement]\n020\nEffects of corrections of errors\nIAS 1.106.(b); IAS 8.42\n030\nEffects of changes in accounting policies\nIAS 1.106.(b); IAS 1.IG6; IAS 8.22\n040\nOpening balance [current period]\n050\nIssuance of ordinary shares\nIAS 1.106.(d).(iii)\n060\nIssuance of preference shares\nIAS 1.106.(d).(iii)\n070\nIssuance of other equity instruments\nIAS 1.106.(d).(iii)\n080\nExercise or expiration of other equity instruments issued\nIAS 1.106.(d).(iii)\n090\nConversion of debt to equity\nIAS 1.106.(d).(iii)\n100\nCapital reduction\nIAS 1.106.(d).(iii)\n110\nDividends\nIAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6\n120\nPurchase of treasury shares\nIAS 1.106.(d).(iii); IAS 32.33\n130\nSale or cancellation of treasury shares\nIAS 1.106.(d).(iii); IAS 32.33\n140\nReclassification of financial instruments from equity to liability\nIAS 1.106.(d).(iii)\n150\nReclassification of financial instruments from liability to equity\nIAS 1.106.(d).(iii)\n160\nTransfers among components of equity\nIAS 1.106.(d).(iii)\n170\nEquity increase or (-) decrease resulting from business combinations\nIAS 1.106.(d).(iii)\n180\nShare based payments\nIAS 1.106.(d).(iii); IFRS 2.10\n190\nOther increase or (-) decrease in equity\nIAS 1.106.(d)\n200\nTotal comprehensive income for the year\nIAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6\n210\nClosing balance [current period]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/IV",
    "retrieved_at": "2026-11-01T14:45:32.881051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}