# 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), Annex IV

Extent: E+W+S+N.I.

ANNEX IV
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
COLOUR CODE IN TEMPLATES:
Parts for National GAAP reporters
Cell not to be submitted for reporting institutions subject to the relevant accounting framework
FINREP TEMPLATES FOR GAAP
TEMPLATE NUMBER
TEMPLATE CODE
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
PART 1 [QUARTERLY FREQUENCY]
Balance Sheet Statement [Statement of Financial Position]
1.1
F 01.01
Balance Sheet Statement: assets
1.2
F 01.02
Balance Sheet Statement: liabilities
1.3
F 01.03
Balance Sheet Statement: equity
2
F 02.00
Statement of profit or loss
3
F 03.00
Statement of comprehensive income
Breakdown of financial assets by instrument and by counterparty sector
4.1
F 04.01
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2
F 04.02
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3
F 04.03
Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
4.4
F 04.04
Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
4.5
F 04.05
Subordinated financial assets
4.6
F 04.06
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
4.7
F 04.07
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
4.8
F 04.08
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
4.9
F 04.09
Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method
4.10
F 04.10
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
5
F 05.00
Breakdown of loans and advances by product
6
F 06.00
Breakdown of loans and advances to non-financial corporations by NACE codes
7
F 07.00
Financial assets subject to impairment that are past due or impaired
Breakdown of financial liabilities
8.1
F 08.01
Breakdown of financial liabilities by product and by counterparty sector
8.2
F 08.02
Subordinated financial liabilities
Loan commitments, financial guarantees and other commitments
9.1
F 09.01
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
9.2
F 09.02
Loan commitments, financial guarantees and other commitments received
10
F 10.00
Derivatives - Trading
Derivatives - Hedge accounting
11.1
F 11.01
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
11.2
F 11.02
Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
12
F 12.00
Movements in allowances for credit losses and impairment of equity instruments
Collateral and guarantees received
13.1
F 13.01
Breakdown of loans and advances by collateral and guarantees
13.2
F 13.02
Collateral obtained by taking possession during the period [held at the reporting date]
13.3
F 13.03
Collateral obtained by taking possession [tangible assets] accumulated
14
F 14.00
Fair value hierarchy: financial instruments at fair value
15
F 15.00
Derecognition and financial liabilities associated with transferred financial assets
Breakdown of selected statement of profit or loss items
16.1
F 16.01
Interest income and expenses by instrument and counterparty sector
16.2
F 16.02
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
16.3
F 16.03
Gains or losses on financial assets and liabilities held for trading by instrument
16.4
F 16.04
Gains or losses on financial assets and liabilities held for trading by risk
16.5
F 16.05
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
16.6
F 16.06
Gains or losses from hedge accounting
16.7
F 16.07
Impairment on financial and non-financial assets
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
17.1
F 17.01
Reconciliation between accounting and CRR scope of consolidation: Assets
17.2
F 17.02
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
17.3
F 17.03
Reconciliation between accounting and CRR scope of consolidation: Liabilities
18
F 18.00
Performing and non-performing exposures
19
F 19.00
Forborne exposures
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
Geographical breakdown
20.1
F 20.01
Geographical breakdown of assets by location of the activities
20.2
F 20.02
Geographical breakdown of liabilities by location of the activities
20.3
F 20.03
Geographical breakdown of main statement of profit or loss items by location of the activities
20.4
F 20.04
Geographical breakdown of assets by residence of the counterparty
20.5
F 20.05
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
20.6
F 20.06
Geographical breakdown of liabilities by residence of the counterparty
20.7
F 20.07
Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes
21
F 21.00
Tangible and intangible assets: assets subject to operating lease
Asset management, custody and other service functions
22.1
F 22.01
Fee and commission income and expenses by activity
22.2
F 22.02
Assets involved in the services provided
PART 3 [SEMI-ANNUAL]
Off-balance sheet activities: interests in unconsolidated structured entities
30.1
F 30.01
Interests in unconsolidated structured entities
30.2
F 30.02
Breakdown of interests in unconsolidated structured entities by nature of the activities
Related parties
31.1
F 31.01
Related parties: amounts payable to and amounts receivable from
31.2
F 31.02
Related parties: expenses and income generated by transactions with
PART 4 [ANNUAL]
Group structure
40.1
F 40.1
Group structure: "entity-by-entity"
40.2
F 40.02
Group structure: "instrument-by-instrument"
Fair value
41.1
F 41.01
Fair value hierarchy: financial instruments at amortised cost
41.2
F 41.02
Use of the Fair Value Option
41.3
F 41.03
Hybrid financial instruments not designated at fair value through profit or loss
42
F 42.00
Tangible and intangible assets: carrying amount by measurement method
43
F 43.00
Provisions
Defined benefit plans and employee benefits
44.1
F 44.01
Components of net defined benefit plan assets and liabilities
44.2
F 44.02
Movements in defined benefit plan obligations
44.3
F 44.03
Memo items [related to staff expenses]
Breakdown of selected items of statement of profit or loss
45.1
F 45.01
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
45.2
F 45.02
Gains or losses on derecognition of non-financial assets other than held for sale
45.3
F 45.03
Other operating income and expenses
46
F 46.00
Statement of changes in equity
1.
Balance Sheet Statement [Statement of Financial Position]
1.1
Assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Carrying amount
010
010
Cash, cash balances at central banks and other demand deposits
BAD art 4.Assets(1)
IAS 1.54 (i)
020
Cash on hand
Annex V.Part 2.1
Annex V.Part 2.1
030
Cash balances at central banks
BAD art 13(2); Annex V.Part 2.2
Annex V.Part 2.2
040
Other demand deposits
Annex V.Part 2.3
5
050
Financial assets held for trading
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(a)(ii); IAS 39.9, AG 14
060
Derivatives
CRR Annex II
IAS 39.9
10
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
4
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
4
090
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
4
091
Trading financial assets
Annex V.Part 1.15
092
Derivatives
CRR Annex II; Annex V.Part 1.15
10
093
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
094
Debt securities
Annex V.Part 1.24, 26
4
095
Loans and advances
Annex V.Part 1.24, 27
4
100
Financial assets designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(a)(i); IAS 39.9
4
110
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
4
120
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
4
130
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
4
140
Available-for-sale financial assets
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(d); IAS 39.9
4
150
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
4
160
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
4
170
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
4
171
Non-trading non-derivative financial assets measured at fair value through profit or loss
Accounting Directive art 8(1)(a), (4)
4
172
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
173
Debt securities
Annex V.Part 1.24, 26
4
174
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
4
175
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
4
176
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
177
Debt securities
Annex V.Part 1.24, 26
4
178
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
4
180
Loans and receivables
Accounting Directive art 8(4)(b),(6); IAS 39.9
IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
4
190
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
4
200
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
4
210
Held-to-maturity investments
Accounting Directive art 8(4)(a),(6); IAS 39.9
IFRS 7.8(b); IAS 39.9, AG16, AG26
4
220
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
4
230
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
4
231
Non-trading debt instruments measured at a cost-based method
BAD art 37.1; art 42a(4)(b); Annex V.Part1.16
4
232
Debt securities
Annex V.Part 1.24, 26
4
233
Loans and advances
Annex V.Part 1.24, 27
4
234
Other non-trading non-derivative financial assets
BAD art 35-37; Annex V.Part 1.17
4
235
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
236
Debt securities
Annex V.Part 1.24, 26
4
237
Loans and advances
Annex V.Part 1.24, 27
4
240
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19
IFRS 7.22(b); IAS 39.9
11
250
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Accounting Directive art 8(5), (6); IAS 39.89A (a)
IAS 39.89A(a)
260
Investments in subsidaries, joint ventures and associates
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4
IAS 1.54(e); Annex V.Part 2.4
4, 40
270
Tangible assets
BAD art 4.Assets(10)
280
Property, Plant and Equipment
IAS 16.6; IAS 1.54(a)
21, 42
290
Investment property
IAS 40.5; IAS 1.54(b)
21, 42
300
Intangible assets
BAD art 4.Assets(9); CRR art 4(1)(115)
IAS 1.54(c); CRR art 4(1)(115)
310
Goodwill
BAD art 4.Assets(9); CRR art 4(1)(113)
IFRS 3.B67(d); CRR art 4(1)(113)
320
Other intangible assets
BAD art 4.Assets(9)
IAS 38.8,118
21, 42
330
Tax assets
IAS 1.54(n-o)
340
Current tax assets
IAS 1.54(n); IAS 12.5
350
Deferred tax assets
Accounting Directive art 17(1)(f); CRR art 4(106)
IAS 1.54(o); IAS 12.5; CRR art 4(106)
360
Other assets
Annex V.Part 2.5, 14
Annex V.Part 2.5
370
Non-current assets and disposal groups classified as held for sale
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
380
TOTAL ASSETS
BAD art 4 Assets
IAS 1.9(a), IG 6
1.2
Liabilities
References National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Carrying amount
010
010
Financial liabilities held for trading
Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
8
020
Derivatives
CRR Annex II
IAS 39.9, AG 15(a)
10
030
Short positions
IAS 39.AG 15(b)
8
040
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
050
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
8
060
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
8
061
Trading financial liabilities
Accounting Directive art 8(3)
8
062
Derivatives
CRR Annex II; Annex V.Part 1.21
10
063
Short positions
8
064
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
065
Debt securities issued
Annex V.Part 1.31
8
066
Other financial liabilities
Annex V.Part 1.32-34
8
070
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e)(i); IAS 39.9
8
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
090
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
8
100
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
8
110
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(f); IAS 39.47
8
120
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
130
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
8
140
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
8
141
Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
8
142
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
8
143
Debt securities issued
Annex V.Part 1.31
8
144
Other financial liabilities
Annex V.Part 1.32-34
8
150
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
11
160
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Accounting Directive art 8(5), (6); Annex V.Part 2.7; IAS 39.89A(b)
IAS 39.89A(b)
170
Provisions
BAD art 4.Liabilities(6)
IAS 37.10; IAS 1.54(l)
43
175
Funds for general banking risks [if presented within liabilities]
BAD art 38.1; CRR art 4(112); Annex V.Part 2.12
180
Pensions and other post employment defined benefit obligations
Annex V.Part 2.8
IAS 19.63; IAS 1.78(d); Annex V.Part 2.8
43
190
Other long term employee benefits
Annex V.Part 2.8
IAS 19.153; IAS 1.78(d); Annex V.Part 2.8
43
200
Restructuring
IAS 37.71, 84(a)
43
210
Pending legal issues and tax litigation
IAS 37.Appendix C. Examples 6 and 10
43
220
Commitments and guarantees given
BAD art 24-25, 33(1)
IAS 37.Appendix C.9
43
230
Other provisions
43
240
Tax liabilities
IAS 1.54(n-o)
250
Current tax liabilities
IAS 1.54(n); IAS 12.5
260
Deferred tax liabilities
Accounting Directive art 17(1)(f); CRR art 4(108)
IAS 1.54(o); IAS 12.5; CRR art 4(108)
270
Share capital repayable on demand
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
280
Other liabilities
Annex V.Part 2.10
Annex V.Part 2.10
290
Liabilities included in disposal groups classified as held for sale
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
300
TOTAL LIABILITIES
IAS 1.9(b);IG 6
1.3
Equity
References National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Carrying amount
010
010
Capital
BAD art 4.Liabilities(9), BAD art 22
IAS 1.54(r), BAD art 22
46
020
Paid up capital
BAD art 4.Liabilities(9)
IAS 1.78(e)
030
Unpaid capital which has been called up
BAD art 4.Liabilities(9); Annex V.Part 2.14
IAS 1.78(e); Annex V.Part 2.14
040
Share premium
BAD art 4.Liabilities(10); CRR art 4(124)
IAS 1.78(e); CRR art 4(124)
46
050
Equity instruments issued other than capital
Annex V.Part 2.15-16
Annex V.Part 2.15-16
46
060
Equity component of compound financial instruments
Accounting Directive art 8(6); Annex V.Part 2.15
IAS 32.28-29; Annex V.Part 2.15
070
Other equity instruments issued
Annex V.Part 2.16
Annex V.Part 2.16
080
Other equity
Annex V.Part 2.17
IFRS 2.10; Annex V.Part 2.17
090
Accumulated other comprehensive income
CRR art 4(100)
CRR art 4(100)
46
095
Items that will not be reclassified to profit or loss
IAS 1.82A(a)
100
Tangible assets
IAS 16.39-41
110
Intangible assets
IAS 38.85-87
120
Actuarial gains or (-) losses on defined benefit pension plans
IAS 1.7
122
Non-current assets and disposal groups classified as held for sale
IFRS 5.38, IG Example 12
124
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
IAS 1.82(h); IAS 28.11
128
Items that may be reclassified to profit or loss
IAS 1.82A(b)
130
Hedge of net investments in foreign operations [effective portion]
Accounting Directive art 8(1)(a), (6)
IAS 39.102(a)
140
Foreign currency translation
BAD art 39(6)
IAS 21.52(b); IAS 21.32, 38-49
150
Hedging derivatives. Cash flow hedges [effective portion]
Accounting Directive art 8(1)(a), (6)
IFRS 7.23(c); IAS 39.95-101
160
Available-for-sale financial assets
Accounting Directive art 8(1)(a), (6)
IFRS 7.20(a)(ii); IAS 39.55(b)
170
Non-current assets and disposal groups classified as held for sale
IFRS 5.38, IG Example 12
180
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
IAS 1.82(h); IAS 28.11
190
Retained earnings
BAD art 4.Liabilities(13); CRR art 4(123)
CRR art 4(123)
200
Revaluation reserves
BAD art 4.Liabilities(12)
IFRS 1.30, D5-D8; Annex V.Part 2.18
201
Tangible assets
Accounting Directive art 7(1)
202
Equity instruments
Accounting Directive art 7(1)
203
Debt securities
Accounting Directive art 7(1)
204
Other
Accounting Directive art 7(1)
205
Fair value reserves
Accounting Directive art 8(1)(a)
206
Hedge of net investments in foreign operations
Accounting Directive art 8(1)(a), (8)(b)
207
Hedging derivatives.Cash flow hedges
Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
208
Hedging derivatives. Other hedges
Accounting Directive art 8(1)(a), (8)(a)
209
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)(2)
210
Other reserves
BAD art 4 Liabilities(11)-(13)
IAS 1.54; IAS 1.78(e)
215
Funds for general banking risks [if presented within equity]
BAD art 38.1; CRR art 4(112); Annex V.Part 1.38
220
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates
Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.19
IAS 28.11; Annex V.Part 2.19
230
Other
Annex V.Part 2.19
Annex V.Part 2.19
235
First consolidation differences
Accounting Directive art 24(3)(c)
240
(-) Treasury shares
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20
46
250
Profit or loss attributable to owners of the parent
BAD art 4.Liabilities(14)
IAS 27.28; IAS 1.81B (b)(ii)
2
260
(-) Interim dividends
CRR Article 26(2b)
IAS 32.35
270
Minority interests [Non-controlling interests]
Accounting Directive art 24(4)
IAS 27.4; IAS 1.54(q); IAS 27.27
280
Accumulated Other Comprehensive Income
CRR art 4(100)
IAS 27.27-28; CRR art 4(100)
46
290
Other items
IAS 27.27-28
46
300
TOTAL EQUITY
IAS 1.9(c), IG 6
46
310
TOTAL EQUITY AND TOTAL LIABILITIES
BAD art 4.Liabilities
IAS 1.IG6
2.
Statement of profit or loss
References National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Current period
010
010
Interest income
BAD art 27.Vertical layout(1); Annex V.Part 2.21
IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
16
020
Financial assets held for trading
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
030
Financial assets designated at fair value through profit or loss
IFRS 7.20(a)(i), B5(e)
040
Available-for-sale financial assets
IFRS 7.20(b); IAS 39.55(b); IAS 39.9
050
Loans and receivables
IFRS 7.20(b); IAS 39.9, 39.46(a)
060
Held-to-maturity investments
IFRS 7.20(b); IAS 39.9, 39.46(b)
070
Derivatives - Hedge accounting, interest rate risk
IAS 39.9; Annex V.Part 2.23
080
Other assets
Annex V.Part 2.25
085
Interest income on liabilities
Annex V.Part 2.25
Annex V.Part 2.25
090
(Interest expenses)
BAD art 27.Vertical layout(2); Annex V.Part 2.21
IAS 1.97; Annex V.Part 2.21
16
100
(Financial liabilities held for trading)
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
110
(Financial liabilities designated at fair value through profit or loss)
IFRS 7.20(a)(i), B5(e)
120
(Financial liabilities measured at amortised cost)
IFRS 7.20(b); IAS 39.47
130
(Derivatives - Hedge accounting, interest rate risk)
IAS 39.9; Annex V.Part 2.23
140
(Other liabilities)
Annex V.Part 2.26
145
(Interest expense on assets)
Annex V.Part 2.26
Annex V.Part 2.26
150
(Expenses on share capital repayable on demand)
IFRIC 2.11
160
Dividend income
BAD art 27.Vertical layout(3); Annex V.Part 2.28
IAS 18.35(b)(v); Annex V.Part 2.28
170
Financial assets held for trading
IFRS 7.20(a)(i), B5(e)
180
Financial assets designated at fair value through profit or loss
IFRS 7.20(a)(i), B5(e); IAS 39.9
190
Available-for-sale financial assets
IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
200
Fee and commission income
BAD art 27.Vertical layout(4)
IFRS 7.20(c)
22
210
(Fee and commission expenses)
BAD art 27.Vertical layout(5)
IFRS 7.20(c)
22
220
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
BAD art 27.Vertical layout(6)
IFRS 7.20(a) (ii-v); Annex V.Part 2.97
16
230
Available-for-sale financial assets
IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
240
Loans and receivables
IFRS 7.20(a)(iv); IAS 39.9, 39.56
250
Held-to-maturity investments
IFRS 7.20(a)(iii); IAS 39.9, 39.56
260
Financial liabilities measured at amortised cost
IFRS 7.20(a)(v); IAS 39.56
270
Other
280
Gains or (-) losses on financial assets and liabilities held for trading, net
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i); IAS 39.55(a)
16
285
Gains or (-) losses on trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
16
290
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i); IAS 39.55(a)
16, 45
295
Gains or (-) losses on non-trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
16
300
Gains or (-) losses from hedge accounting, net
Accounting Directive art 8(1)(a), (6), (8)
IFRS 7.24; Annex V.Part 2.30
16
310
Exchange differences [gain or (-) loss], net
BAD art 39
IAS 21.28, 52 (a)
320
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
BAD art 27.Vertical layout(13)-(14)
330
Gains or (-) losses on derecognition of non financial assets, net
IAS 1.34
45
340
Other operating income
BAD art 27.Vertical layout(7); Annex V.Part 2.141-143
Annex V.Part 2.141-143
45
350
(Other operating expenses)
BAD art 27.Vertical layout(10); Annex V.Part 2.141-143
Annex V.Part 2.141-143
45
355
TOTAL OPERATING INCOME, NET
360
(Administrative expenses)
BAD art 27.Vertical layout(8)
370
(Staff expenses)
BAD art 27.Vertical layout(8)(a)
IAS 19.7; IAS 1.102, IG 6
44
380
(Other administrative expenses)
BAD art 27.Vertical layout(8)(b);
390
(Depreciation)
IAS 1.102, 104
400
(Property, Plant and Equipment)
BAD art 27.Vertical layout(9)
IAS 1.104; IAS 16.73(e)(vii)
410
(Investment Properties)
BAD art 27.Vertical layout(9)
IAS 1.104; IAS 40.79(d)(iv)
415
(Goodwill)
BAD art 27.Vertical layout(9)
420
(Other intangible assets)
BAD art 27.Vertical layout(9)
IAS 1.104; IAS 38.118(e)(vi)
430
(Provisions or (-) reversal of provisions)
IAS 37.59, 84; IAS 1.98(b)(f)(g)
43
440
(Commitments and guarantees given)
BAD art 27.Vertical layout(11)-(12)
450
(Other provisions)
455
(Increases or (-) decreases of the fund for general banking risks, net)
BAD art 38.2
460
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
BAD art 35-37, Annex V.Part 2.29
IFRS 7.20(e)
16
470
(Financial assets measured at cost)
IFRS 7.20(e); IAS 39.66
480
(Available- for-sale financial assets)
IFRS 7.20(e); IAS 39.67
490
(Loans and receivables
IFRS 7.20(e); IAS 39.63
500
(Held to maturity investments)
IFRS 7.20(e); IAS 39.63
510
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)
BAD art 27.Vertical layout(13)-(14)
IAS 28.40-43
16
520
(Impairment or (-) reversal of impairment on non-financial assets)
IAS 36.126(a)(b)
16
530
(Property, plant and equipment)
BAD art 27.Vertical layout(9)
IAS 16.73(e)(v-vi)
540
(Investment properties)
BAD art 27.Vertical layout(9)
IAS 40.79(d)(v)
550
(Goodwill)
BAD art 27.Vertical layout(9)
IFRS 3.Appendix B67(d)(v); IAS 36.124
560
(Other intangible assets)
BAD art 27.Vertical layout(9)
IAS 38.118 (e)(iv)(v)
570
(Other)
IAS 36.126 (a)(b)
580
Negative goodwill recognised in profit or loss
Accounting Directive art 24(3)(f)
IFRS 3.Appendix B64(n)(i)
590
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
BAD art 27.Vertical layout(13)-(14)
IAS 1.82(c)
600
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
IFRS 5.37; Annex V.Part 2.27
610
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
IAS 1.102, IG 6; IFRS 5.33 A
620
(Tax expense or (-) income related to profit or loss from continuing operations)
BAD art 27.Vertical layout(15)
IAS 1.82(d); IAS 12.77
630
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
BAD art 27.Vertical layout(16)
IAS 1, IG 6
632
Extraordinary profit or (-) loss after tax
BAD art 27.Vertical layout(21)
633
Extraordinary profit or loss before tax
BAD art 27.Vertical layout(19)
634
(Tax expense or (-) income related to extraordinary profit or loss)
BAD art 27.Vertical layout(20)
640
Profit or (-) loss after tax from discontinued operations
IAS 1.82(e) ; IFRS 5.33(a), 5.33 A
650
Profit or (-) loss before tax from discontinued operations
IFRS 5.33(b)(i)
660
(Tax expense or (-) income related to discontinued operations)
IFRS 5.33 (b)(ii),(iv)
670
PROFIT OR (-) LOSS FOR THE YEAR
BAD art 27.Vertical layout(23)
IAS 1.81A(a)
680
Attributable to minority interest [non-controlling interests]
IAS 1.83(a)(i)
690
Attributable to owners of the parent
IAS 1.81B (b)(ii)
3.
Statement of comprehensive income
References National GAAP compatible IFRS
Current period
010
010
Profit or (-) loss for the year
IAS 1.7, 81(b), 83(a), IG6
020
Other comprehensive income
IAS 1.7, 81(b), IG6
030
Items that will not be reclassified to profit or loss
IAS 1.82A(a)
040
Tangible assets
IAS 1.7, IG6; IAS 16.39-40
050
Intangible assets
IAS 1.7; IAS 38.85-86
060
Actuarial gains or (-) losses on defined benefit pension plans
IAS 1.7, IG6; IAS 19.93A
070
Non-current assets and disposal groups held for sale
IFRS 5.38
080
Share of other recognised income and expense of entities accounted for using the equity method
IAS 1.82(h), IG6; IAS 28.11
090
Income tax relating to items that will not be reclassified
IAS 1.91(b); Annex V.Part 2.31
100
Items that may be reclassified to profit or loss
IAS 1.82A(b)
110
Hedge of net investments in foreign operations [effective portion]
IAS 39.102(a)
120
Valuation gains or (-) losses taken to equity
IAS 39.102(a)
130
Transferred to profit or loss
IAS 1.7, 92-95; IAS 39.102(a)
140
Other reclassifications
150
Foreign currency translation
IAS 1.7, IG6; IAS 21.52(b)
160
Translation gains or (-) losses taken to equity
IAS 21.32, 38-47
170
Transferred to profit or loss
IAS 1.7, 92-95; IAS 21.48-49
180
Other reclassifications
190
Cash flow hedges [effective portion]
IAS 1.7, IG6; IFRS 7.23(c); IAS 39.95(a)-96
200
Valuation gains or (-) losses taken to equity
IAS 1.IG6; IAS 39.95(a)-96
210
Transferred to profit or loss
IAS 1.7, 92-95, IG6; IAS 39.97-101
220
Transferred to initial carrying amount of hedged items
IAS 1.IG6; IAS 39.97-101
230
Other reclassifications
240
Available-for-sale financial assets
IAS 1.7, IG 6; IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)
250
Valuation gains or (-) losses taken to equity
IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)
260
Transferred to profit or loss
IFRS 7.20(a)(ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55(b)
270
Other reclassifications
IFRS 5.IG Example 12
280
Non-current assets and disposal groups held for sale
IFRS 5.38
290
Valuation gains or (-) losses taken to equity
IFRS 5.38
300
Transferred to profit or loss
IAS 1.7, 92-95; IFRS 5.38
310
Other reclassifications
IFRS 5.IG Example 12
320
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates
IAS 1.82(h), IG6; IAS 28.11
330
Income tax relating to items that may be reclassified to profit or (-) loss
IAS 1.91(b), IG6; Annex V.Part 2.31
340
Total comprehensive income for the year
IAS 1.7, 81A(a), IG6
350
Attributable to minority interest [Non-controlling interest]
IAS 1.83(b)(i), IG6
360
Attributable to owners of the parent
IAS 1.83(b)(ii), IG6
4.
Breakdown of financial assets by instrument and by counterparty sector
4.1
Financial assets held for trading
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Accumulated changes in fair value due to credit risk
Annex V.Part 2.46
010
020
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
of which: at cost
IAS 39.46(c)
030
of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
040
of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
4.2
Financial assets designated at fair value through profit or loss
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Accumulated changes in fair value due to credit risk
IFRS 7.9 (c); Annex V.Part 2.46
010
020
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
of which: at cost
IAS 39.46(c)
030
of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
040
of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
190
FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(a)(i); IAS 39.9
4.3
Available-for-sale financial assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount of unimpaired assets
Carrying amount of impaired assets
Carrying amount
Accumulated impairment
IAS 39.58-62
Annex V.Part 2.34
Annex V.Part 2.46
010
020
030
040
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
of which: at cost
IAS 39.46(c)
030
of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
040
of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
190
AVAILABLE-FOR-SALE FINANCIAL ASSETS
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(d); IAS 39.9
4.4
Loans and receivables and held-to-maturity investments
Unimpaired assets [gross carrying amount]
Impaired assets [gross carrying amount]
Specific allowances for financial assets, individually estimated
Specific allowances for financial assets, collectively estimated
Collective allowances for incurrred but not reported losses
Carrying amount
References National GAAP compatible IFRS
IFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59
IAS 39.AG 84-92; Annex V.Part 2.36
IAS 39.AG 84-92; Annex V.Part 2.37
IAS 39.AG 84-92; Annex V.Part 2.38
Annex V.Part 2.39
References National GAAP based on BAD
Annex V.Part 2.36
Annex V.Part 2.37
Annex V.Part 2.38
Annex V.Part 2.39
010
020
030
040
050
060
010
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
020
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
030
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
040
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
050
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
060
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
070
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
080
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
090
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
100
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
110
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
120
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
130
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
140
LOANS AND RECEIVABLES
Accounting Directive art 8(4)(b),(6); IAS 39.9
IAS 39,9 AG 16, AG26; Annex V.Part 1.16
150
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
160
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
170
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
180
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
190
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
200
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
210
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
220
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
230
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
240
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
250
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
260
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
270
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
280
HELD-TO-MATURITY
Accounting Directive art 8(4),(6); IAS 39.9
IFRS 7.8(c); IAS 39.9, AG16, AG26
4.5
Subordinated financial assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
010
010
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
020
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
030
SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS
Accounting Directive art 8(1)(a)
Annex V.Part 2.40, 54
4.6
Trading Financial assets
References National GAAP based on BAD
Carrying amount
Accumulated changes in fair value due to credit risk
Annex V.Part 2.46
010
020
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
020
of which: unquoted
030
of which: credit institutions
040
of which: other financial corporations
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
4.7
Non-trading non-derivative financial assets measured at fair value through profit or loss
References National GAAP based on BAD
Carrying amount
Accumulated changes in fair value due to credit risk
Annex V.Part 2.46
010
020
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
020
of which: unquoted
030
of which: credit institutions
Annex V.Part 1.35(c)
040
of which: other financial corporations
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
190
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS
Accounting Directive art 8(1)(a), (4)
4.8
Non-trading non-derivative financial assets measured at fair value to equity
References National GAAP based on BAD
Carrying amount
Accumulated changes in fair value due to credit risk
Annex V.Part 2.46
010
020
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
020
of which: unquoted
030
of which: credit institutions
Annex V.Part 1.35(c)
040
of which: other financial corporations
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
190
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY
Accounting Directive art 8(1)(a), (8)(2)
4.9
Non-trading debt instruments measured at a cost-based method
References National GAAP based on BAD
Unimpaired assets
Impaired assets [gross carrying amount]
Specific allowances for credit risk
General allowances for credit risk and banking risk affecting carrying amount
Carrying amount
CRR art 4(95)
CRR art 4(95)
CRR art 4(95); Annex V.Part 2.38
Annex V.Part 2.39
010
020
030
040
050
010
Debt securities
Annex V.Part 1.24, 26
020
Central banks
Annex V.Part 1.35(a)
030
General governments
Annex V.Part 1.35(b)
040
Credit institutions
Annex V.Part 1.35(c)
050
Other financial corporations
Annex V.Part 1.35(d)
060
Non-financial corporations
Annex V.Part 1.35(e)
070
Loans and advances
Annex V.Part 1.24, 27
080
Central banks
Annex V.Part 1.35(a)
090
General governments
Annex V.Part 1.35(b)
100
Credit institutions
Annex V.Part 1.35(c)
110
Other financial corporations
Annex V.Part 1.35(d)
120
Non-financial corporations
Annex V.Part 1.35(e)
130
Households
Annex V.Part 1.35(f)
140
NON-TRADING DEBT INSTRUMENTS MEASURED AT A COST-BASED METHOD
BAD art 37.1; art 42a(4)(b)
4.10
Other non-trading non-derivative financial assets
References National GAAP based on BAD
Carrying amount
010
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
020
of which: unquoted
030
of which: credit institutions
Annex V.Part 1.35(c)
040
of which: other financial corporations
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
190
OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS
Accounting Directive art 8(1)(a), (8)(2)
5.
Breakdown of Loans and advances by product
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
References National GAAP compatible IFRS
Annex V.Part 1.35(a)
Annex V.Part 1.35(b)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V.Part 1.35(e)
Annex V.Part 1.35(f)
References National GAAP based on BAD
Annex V.Part 1.35(a)
Annex V.Part 1.35(b)
Annex V.Part 1.35(c)
Annex V.Part 1.35(d)
Annex V.Part 1.35(e)
Annex V.Part 1.35(f)
010
020
030
040
050
060
By product
010
On demand [call] and short notice [current account]
Annex V.Part 2.41(a)
020
Credit card debt
Annex V.Part 2.41(b)
030
Trade receivables
Annex V.Part 2.41(c)
040
Finance leases
Annex V.Part 2.41(d)
050
Reverse repurchase loans
Annex V.Part 2.41(e)
060
Other term loans
Annex V.Part 2.41(f)
070
Advances that are not loans
Annex V.Part 2.41(g)
080
LOANS AND ADVANCES
Annex V.Part 1.24, 27
By collateral
090
of which: mortgage loans [Loans collateralized by immovable property]
Annex V.Part 2.41(h)
100
of which: other collateralized loans
Annex V.Part 2.41(i)
By purpose
110
of which: credit for consumption
Annex V.Part 2.41(j)
120
of which: lending for house purchase
Annex V.Part 2.41(k)
By subordination
130
of which: project finance loans
Annex V.Part 2.41(l)
6.
Breakdown of loans and advances to non-financial corporations
Non-financial corporations
Gross carrying amount
Of which: non-performing
Accumulated impairment or Accumulated changes in fair value due to credit risk
References National GAAP compatible IFRS
Annex V.Part 2.45
Annex V.Part 2. 145-162
Annex V.Part 2.46
References National GAAP based on BAD
Annex V.Part 2.45
Annex V.Part 2. 145-162
Annex V.Part 2.46
010
012
020
010
A
Agriculture, forestry and fishing
NACE Regulation
020
B
Mining and quarrying
NACE Regulation
030
C
Manufacturing
NACE Regulation
040
D
Electricity, gas, steam and air conditioning supply
NACE Regulation
050
E
Water supply
NACE Regulation
060
F
Construction
NACE Regulation
070
G
Wholesale and retail trade
NACE Regulation
080
H
Transport and storage
NACE Regulation
090
I
Accommodation and food service activities
NACE Regulation
100
J
Information and communication
NACE Regulation
110
L
Real estate activities
NACE Regulation
120
M
Professional, scientific and technical activities
NACE Regulation
130
N
Administrative and support service activities
NACE Regulation
140
O
Public administration and defence, compulsory social security
NACE Regulation
150
P
Education
NACE Regulation
160
Q
Human health services and social work activities
NACE Regulation
170
R
Arts, entertainment and recreation
NACE Regulation
180
S
Other services
NACE Regulation
190
LOANS AND ADVANCES
Annex V.Part 1.24, 27, 2.42-43
7.
Financial assets subject to impairment that are past due or impaired
References National GAAP based on BAD
References National GAAP compatible IFRS
Past due but not impaired
Carrying amount of the impaired assets
Specific allowances for financial assets, individually estimated
Specific allowances for financial assets, collectively estimated
Collective allowances for incurrred but not reported losses
Specific alowances for credit risk
General allowances for credit risk
General allowance for banking risks
Accumulated write-offs
≤ 30 days
> 30 days ≤ 60 days
> 60 days ≤ 90 days
> 90 days ≤ 180days
> 180 days ≤ 1year
> 1year
IFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48
IAS 39.58-70
IAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36
IAS 39 AG 84-92; Annex V.Part 2.37
IAS 39 AG 84-92; Annex V.Part 2.38
IAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50
CRR art 4(95); Annex V.Part 2.47-48
CRR art 4(95)
CRR art 4(95); Annex V.Part 2.36
CRR art 4(95); Annex V.Part 2.37
CRR art 4(95); Annex V.Part 2.38
CRR art 4(95)
CRR art 4(95)
BAD art 37.2; CRR art 4(95)
CRR art 4(95); Annex V.Part 2.49-50
010
020
030
040
050
060
070
080
090
100
102
103
104
110
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
of which: at cost
IAS 39.46(c)
030
of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
040
of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
050
of which: non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
060
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
070
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
080
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
090
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
100
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
110
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
120
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
130
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
140
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
150
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
160
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
170
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
180
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
190
TOTAL
Loans and advances by product, by collateral and by subordination
200
On demand [call] and short notice [current account]
Annex V.Part 2.41(a)
Annex V.Part 2.41(a)
210
Credit card debt
Annex V.Part 2.41(b)
Annex V.Part 2.41(b)
220
Trade receivables
Annex V.Part 2.41(c)
Annex V.Part 2.41(c)
230
Finance leases
Annex V.Part 2.41(d)
Annex V.Part 2.41(d)
240
Reverse repurchase loans
Annex V.Part 2.41(e)
Annex V.Part 2.41(e)
250
Other term loans
Annex V.Part 2.41(f)
Annex V.Part 2.41(f)
260
Advances that are not loans
Annex V.Part 2.41(g)
Annex V.Part 2.41(g)
270
of which: mortgage loans [Loans collateralized by inmovable property]
Annex V.Part 2.41(h)
Annex V.Part 2.41(h)
280
of which: other collateralized loans
Annex V.Part 2.41(i)
Annex V.Part 2.41(i)
290
of which: credit for consumption
Annex V.Part 2.41(j)
Annex V.Part 2.41(j)
300
of which: lending for house purchase
Annex V.Part 2.41(k)
Annex V.Part 2.41(k)
310
of which: project finance loans
Annex V.Part 2.41(l)
Annex V.Part 2.41(l)
8.
Breakdown of financial liabilities
8.1
Breakdown of financial liabilities by product and by counterparty sector
Carrying amount
Accumulated changes in fair value due to credit risk
Amount contractually required to pay at maturity
Held for trading
Designated at fair value through profit or loss
Amortised cost
Trading
At a cost-based method
Hedge accounting
References National GAAP compatible IFRS
IFRS 7.8(e)(ii); IAS 39.9, AG 14-15
IFRS 7.8(e)(i); IAS 39.9
IFRS 7.8(f); IAS 39.47
IFRS 7.22(b); IAS 39.9
CRR art 33(1)(b), art 33(1)(c)
References National GAAP based on BAD
Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15
Accounting Directive art 8(1)(a), (6); IAS 39.9
Accounting Directive art 8(3), (6); IAS 39.47
Accounting Directive art 8(3); Annex V.Part 1.15
Accounting Directive art 8(3)
Accounting Directive art 8(1)(a), (6), (8)(1)(a)
CRR art 33(1)(b), art 33(1)(c)
ECB/2013/33 art 7(2)
010
020
030
034
035
037
040
050
010
Derivatives
CRR Annex II
IAS 39.9, AG 15(a)
020
Short positions
IAS 39 AG 15(b)
030
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
040
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
050
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
060
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
070
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
080
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
090
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
100
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
ECB/2013/33 Annex 2.Part 2.9.4
110
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
120
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
130
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
140
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
150
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
ECB/2013/33 Annex 2.Part 2.9.4
160
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
170
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
180
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
190
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
200
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
ECB/2013/33 Annex 2.Part 2.9.4
210
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
220
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
230
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
240
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
250
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
ECB/2013/33 Annex 2.Part 2.9.4
260
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
270
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
280
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
290
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
300
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
ECB/2013/33 Annex 2.Part 2.9.4
310
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
320
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
330
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
340
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51
350
Repurchase agreements
ECB/2013/33 Annex 2.Part 2.9.4
ECB/2013/33 Annex 2.Part 2.9.4
360
Debt securities issued
Annex V.Part 1.31; Annex V.Part 2.52
Annex V.Part 1.31; Annex V.Part 2.52
370
Certificates of deposits
Annex V.Part 2.52(a)
Annex V.Part 2.52(a)
380
Asset-backed securities
CRR art 4(61)
CRR art 4(61)
390
Covered bonds
CRR art 129(1)
CRR art 129(1)
400
Hybrid contracts
Annex V.Part 2.52(d)
IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)
410
Other debt securities issued
Annex V.Part 2.52(e)
Annex V.Part 2.52(e)
420
Convertible compound financial instruments
IAS 32.AG 31
430
Non-convertible
440
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
450
FINANCIAL LIABILITIES
8.2
Subordinated financial liabilities
Carriyng amount
Designated at fair value through profit or loss
At amortized cost
At a cost-based method
References National GAAP compatible IFRS
IFRS 7.8(e)(i); IAS 39.9
IFRS 7.8(f); IAS 39.47
References National GAAP
Accounting Directive art 8(1)(a), (6); IAS 39.9
Accounting Directive art 8(3), (6); IAS 39.47
Accounting Directive art 8(3)
010
020
030
010
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
020
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
030
SUBORDINATED FINANCIAL LIABILITIES
Annex V.Part 2.53-54
Annex V.Part 2.53-54
9.
Loan commitments, financial guarantees and other commitments
9.1
Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References National GAAP
References National GAAP compatible IFRS
Nominal amount
IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62
CRR Annex I; Annex V.Part 2.62
010
010
Loan commitments given
CRR Annex I; Annex V.Part 2.56-57
IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57
021
of which: non-performing
Annex V.Part 2. 145-162
Annex V.Part 2. 145-162
030
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
040
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
050
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
060
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
070
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
080
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
090
Financial guarantees given
CRR Annex I; Annex V.Part 2.56,58
IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58
101
of which: non-performing
Annex V.Part 2. 145-162
Annex V.Part 2. 145-162
110
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
120
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
130
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
140
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
150
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
160
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
170
Other Commitments given
CRR Annex I; Annex V.Part 2.56, 59
CRR Annex I; Annex V.Part 2.56, 59
181
of which: non-performing
Annex V.Part 2. 145-162
Annex V.Part 2. 145-162
190
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
200
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
210
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
220
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
230
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
240
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
9.2
Loan commitments, financial guarantees and other commitments received
References National GAAP
References National GAAP compatible IFRS
Maximum amount of the guarantee that can be considered
Nominal amount
IFRS 7.36 (b); Annex V.Part 2.63
Annex V.Part 2.63
Annex V.Part 2.63
Annex V.Part 2.63
010
020
010
Loan commitments received
Annex V.Part 2.56-57
IAS 39.2(h), 4(a)(c), BC 15; Annex V.Part 2.56-57
020
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
030
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
040
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
050
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
060
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
070
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
080
Financial guarantees received
Annex V.Part 2.56, 58
IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58
090
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
100
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
110
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
120
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
130
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
140
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
150
Other Commitments received
Annex V.Part 2.56, 59
Annex V.Part 2.56, 59
160
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
170
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
180
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
190
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
200
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
210
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
10.
Derivatives - Trading
By type of risk / By product or by type of market
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Market value
Notional amount
Financial assets held for trading
Financial liabilities held for trading
Positive value. Trading
Negative value. Trading
Total Trading
of which: sold
Annex V.Part 2.69
Annex V.Part 2.69
Annex V.Part 2.70-71
Annex V.Part 2.72
Annex V.Part 2.4,69
Annex V.Part 2.7, 69
Annex V.Part 2.70-71
Annex V.Part 2.72
010
020
022
025
030
040
010
Interest rate
Annex V.Part 2.67(a)
Annex V.Part 2.67(a)
020
of which: economic hedges
Annex V.Part 2.74
Annex V.Part 2.74
030
OTC options
040
OTC other
050
Organized market options
060
Organized market other
070
Equity
Annex V.Part 2.67(b)
Annex V.Part 2.67(b)
080
of which: economic hedges
Annex V.Part 2.74
Annex V.Part 2.74
090
OTC options
100
OTC other
110
Organized market options
120
Organized market other
130
Foreign exchange and gold
Annex V.Part 2.67(c)
Annex V.Part 2.67(c)
140
of which: economic hedges
Annex V.Part 2.74
Annex V.Part 2.74
150
OTC options
160
OTC other
170
Organized market options
180
Organized market other
190
Credit
Annex V.Part 2.67(d)
Annex V.Part 2.67(d)
200
of which: economic hedges
Annex V.Part 2.74
Annex V.Part 2.74
210
Credit default swap
220
Credit spread option
230
Total return swap
240
Other
250
Commodity
Annex V.Part 2.67(e)
Annex V.Part 2.67(e)
260
of which: economic hedges
Annex V.Part 2.74
Annex V.Part 2.74
270
Other
Annex V.Part 2.67(f)
Annex V.Part 2.67(f)
280
of which: economic hedges
Annex V.Part 2.74
Annex V.Part 2.74
290
DERIVATIVES
CRR Annex II; Annex V.Part 1.15
IAS 39.9
300
of which: OTC - credit institutions
Annex V.Part 1.35(c), 2.75(a)
Annex V.Part 1.35(c), 2.75(a)
310
of which: OTC - other financial corporations
Annex V.Part 1.35(d), 2.75(b)
Annex V.Part 1.35(d), 2.75(b)
320
of which: OTC - rest
Annex V.Part 2.75(c)
Annex V.Part 2.75(c)
11.
Derivatives - Hedge accounting
11.1
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
By product or by type of market
References National GAAP compatible IFRS
Carrying amount
Notional amount
Assets
Liabilities
Total Hedging
of which: sold
Annex V.Part 2.69
Annex V.Part 2.69
Annex V.Part 2.70, 71
Annex V.Part 2.72
010
020
030
040
010
Interest rate
Annex V.Part 2.67(a)
020
OTC options
030
OTC other
040
Organized market options
050
Organized market other
060
Equity
Annex V.Part 2.67(b)
070
OTC options
080
OTC other
090
Organized market options
100
Organized market other
110
Foreign exchange and gold
Annex V.Part 2.67(c)
120
OTC options
130
OTC other
140
Organized market options
150
Organized market other
160
Credit
Annex V.Part 2.67(d)
170
Credit default swap
180
Credit spread option
190
Total return swap
200
Other
210
Commodity
Annex V.Part 2.67(e)
220
Other
Annex V.Part 2.67(f)
230
FAIR VALUE HEDGES
IFRS 7.22(b); IAS 39.86(a)
240
Interest rate
Annex V.Part 2.67(a)
250
OTC options
260
OTC other
270
Organized market options
280
Organized market other
290
Equity
Annex V.Part 2.67(b)
300
OTC options
310
OTC other
320
Organized market options
330
Organized market other
340
Foreign exchange and gold
Annex V.Part 2.67(c)
350
OTC options
360
OTC other
370
Organized market options
380
Organized market other
390
Credit
Annex V.Part 2.67(d)
400
Credit default swap
410
Credit spread option
420
Total return swap
430
Other
440
Commodity
Annex V.Part 2.67(e)
450
Other
Annex V.Part 2.67(f)
460
CASH FLOW HEDGES
IFRS 7.22(b); IAS 39.86(b)
470
HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION
IFRS 7.22(b); IAS 39.86(c)
480
PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK
IAS 39.89A, IE 1-31
490
PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK
IAS 39 IG F6 1-3
500
DERIVATIVES-HEDGE ACCOUNTING
IFRS 7.22(b); IAS 39.9
510
of which: OTC - credit institutions
Annex V.Part 1.35(c), 2.75(a)
520
of which: OTC - other financial corporations
Annex V.Part 1.35(d), 2.75(b)
530
of which: OTC - rest
Annex V.Part 2.75(c)
11.2
Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
By product or by type of market
References National GAAP based on BAD
Carrying amount
Notional amount
Assets
Liabilities
Total Hedging
of which: sold
Annex V.Part 2.4, 69
Annex V.Part 2.7, 69
Annex V.Part 2.70, 71
Annex V.Part 2.72
005
007
010
020
010
Interest rate
Annex V.Part 2.67(a)
020
OTC options
030
OTC other
040
Organized market options
050
Organized market other
060
Equity
Annex V.Part 2.67(b)
070
OTC options
080
OTC other
090
Organized market options
100
Organized market other
110
Foreign exchange and gold
Annex V.Part 2.67(c)
120
OTC options
130
OTC other
140
Organized market options
150
Organized market other
160
Credit
Annex V.Part 2.67(d)
170
Credit default swap
180
Credit spread option
190
Total return swap
200
Other
210
Commodity
Annex V.Part 2.67(e)
220
Other
Annex V.Part 2.67(f)
230
DERIVATIVES-HEDGE ACCOUNTING
240
of which: OTC - credit institutions
Annex V.Part 1.35(c), 2.75(a)
250
of which: OTC - other financial corporations
Annex V.Part 1.35(d), 2.75(b)
260
of which: OTC - rest
Annex V.Part 2.75(c)
12.
Movements in allowances for credit losses and impairment of equity instruments
References National GAAP CRR article 442(i)
References National GAAP compatible IFRS IFRS 7.16, B5 (d);
Opening balance
Increases due toamounts set aside for estimated loan losses during the period
Decreases due toamounts reversed for estimated loan losses during the period
Decreases due toamounts taken against allowances
Transfers between allowances
Other adjustments
Closing balance
Recoveries recorded directly to the statement of profit or loss
Value adjustments recorded directly to the statement of profit or loss
Annex V.Part 2.77
Annex V.Part 2.77
Annex V.Part 2.78
Annex V.Part 2.78
Annex V.Part 2.77
Annex V.Part 2.77
Annex V.Part 2.78
Annex V.Part 2.78
010
020
030
040
050
060
070
080
090
010
Equity instruments
020
Specific allowances for financial assets, individually estimated
CRR art 4(95); Annex V.Part 2.36
IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36
030
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
040
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
050
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
060
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
070
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
080
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
090
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
100
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
110
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
120
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
130
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
140
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
150
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
160
Specific allowances for financial assets, collectively estimated
CRR art 4(95); Annex V.Part 2.37
IAS 39.59, 64; Annex V.Part 2.37
170
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
180
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
190
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
200
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
210
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
220
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
230
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
240
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
250
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
260
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
270
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
280
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
290
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
300
Collective allowances for incurred but not reported losses on financial assets
CRR art 4(95); Annex V.Part 2.38
IAS 39.59, 64; Annex V.Part 2.38
310
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
320
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
330
Specific allowances for credit risk
CRR art 428 (g)(ii)
340
Debt securities
Annex V.Part 1.26
350
Central banks
Annex V.Part 1.35(a)
360
General governments
Annex V.Part 1.35(b)
370
Credit institutions
Annex V.Part 1.35(c)
380
Other financial corporations
Annex V.Part 1.35(d)
390
Non-financial corporations
Annex V.Part 1.35(e)
400
Loans and advances
Annex V.Part 1.17
410
Central banks
Annex V.Part 1.35(a)
420
General governments
Annex V.Part 1.35(b)
430
Credit institutions
Annex V.Part 1.35(c)
440
Other financial corporations
Annex V.Part 1.35(d)
450
Non-financial corporations
Annex V.Part 1.35(e)
460
Households
Annex V.Part 1.35(f)
470
General alowances for credit risk
CRR art 4(95)
480
Debt securities
Annex V.Part 1.26
490
Loans and advances
Annex V.Part 1.27
500
General allowance for banking risks
BAD art 37.2; CRR art 4(95)
510
Debt securities
Annex V.Part 1.26
520
Loans and advances
Annex V.Part 1.27
530
Total
13.
Collateral and guarantees received
13.1
Breakdown of loans and advances by collateral and guarantees
Guarantees and collateral
References National GAAP based on BAD
Maximum amount of the collateral or guarantee that can be considered
References National GAAP compatible IFRS
Mortgage loans [Loans collateralized by immovable property]
Other collateralized loans
Financial guarantees received
Residential
Commercial
Cash [Debt instruments issued]
Rest
IFRS 7.36(b)
Annex V.Part 2.81(a)
Annex V.Part 2.81(a)
Annex V.Part 2.81(b)
Annex V.Part 2.81(b)
Annex V.Part 2.81(c)
010
020
030
040
050
010
Loans and advances
Annex V.Part 2.80
Annex V.Part 2.81
020
of which: Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
030
of which: Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
040
of which: Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
13.2
Collateral obtained by taking possession during the period [held at the reporting date]
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
010
010
Non-current assets held-for-sale
IFRS 7.38(a)
020
Property, plant and equipment
IFRS 7.38(a)
030
Investment property
IFRS 7.38(a)
040
Equity and debt instruments
IFRS 7.38(a)
050
Other
IFRS 7.38(a)
060
Total
13.3
Collateral obtained by taking possession [tangible assets] accumulated
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
010
010
Foreclosure [tangible assets]
Annex V.Part 2.84
IFRS 7.38(a); Annex V.Part 2.84
14.
Fair value hierachy: financial instruments at fair value
References National GAAP based on BAD
References National GAAP compatible IFRS
Fair value hierarchy IFRS 13.93 (b)
Change in fair value for the period Annex V.Part 2.86
Accumulated change in fair value before taxes Annex V.Part 2.87
Level 1
Level 2
Level 3
Level 2
Level 3
Level 1
Level 2
Level 3
IFRS 13.76
IFRS 13.81
IFRS 13.86
IFRS 13.81
IFRS 13.86, 93(f)
IFRS 13.76
IFRS 13.81
IFRS 13.86
010
020
030
040
050
060
070
080
ASSETS
010
Financial assets held for trading
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(a)(ii); IAS 39.9, AG 14
020
Derivatives
CRR Annex II
IAS 39.9
030
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
040
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
050
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
060
Financial assets designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(a)(i); IAS 39.9
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
090
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
100
Available-for-sale financial assets
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (h)(d); IAS 39.9
110
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
120
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
130
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
140
Derivatives – Hedge accounting
Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19
IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19
LIABILITIES
150
Financial liabilities held for trading
Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
160
Derivatives
CRR Annex II
IAS 39.9, AG 15(a)
170
Short positions
IAS 39 AG 15(b)
180
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
190
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
200
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
210
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e) (i); IAS 39.9
220
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
230
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
240
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
250
Derivatives – Hedge accounting
Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19
IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19
15.
Derecognition and financial liabilities associated with transferred financial assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Transferred financial assets entirely recognized
Transferred financial assets recognized to the extent of the instution's continuing involvement
Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights
Amounts derecognised for capital purposes
Transferred assets
Associated liabilities Annex V.Part 2.89
Principal amount outstanding of the original assets
Carrying amount of assets still recognised [continuing involvement]
Carrying amount of associated liabilites
Carrying amount
Of which: securitizations
Of which: repurchase agreements
Carrying amount
Of which: securitizations
Of which: repurchase agreements
IFRS 7.42D.(e)
IFRS 7.42D(e); CRR art 4(61)
IFRS 7.42D(e); Annex V.Part 2.91, 92
IFRS 7.42D(e)
IFRS 7.42D.(e)
IFRS 7.42D(e); Annex V.Part 2.91, 92
IFRS 7.42D(f)
IFRS 7.42D(f); Annex V.Part 2.89
CRR art 109; Annex V.Part 2.90
CRR art 4(61)
Annex V.Part 2.91, 92
CRR art 4(61)
Annex V.Part 2.91, 92
CRR art 109; Annex V.Part 2.90
010
020
030
040
050
060
070
080
090
100
110
010
Financial assets held for trading
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (a)(ii); IAS 39.9, AG 14
020
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
030
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
040
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
041
Trading financial assets
Annex V.Part 1.15
042
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
043
Debt securities
Annex V.Part 1.24, 26
044
Loans and advances
Annex V.Part 1.24, 27
050
Financial assets designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(a)(i); IAS 39.9
060
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
070
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
080
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
090
Available-for-sale financial assets
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(d); IAS 39.9
100
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
110
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
120
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
121
Non-trading non-derivative financial assets measured at fair value through profit or loss
Accounting Directive art 8(1)(a), (4)
122
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
123
Debt securities
Annex V.Part 1.24, 26
124
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35
125
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)(2)
126
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
127
Debt securities
Annex V.Part 1.24, 26
128
Loans and advances
Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35
130
Loans and receivables
Accounting Directive art 42a(4)(b),(5a); IAS 39.9
IFRS 7.8 (c); IAS 39.9, AG16, AG26
140
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
150
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
160
Held-to-maturity investments
Accounting Directive art 42a(4)(a),(5a); IAS 39.9
IFRS 7.8(b); IAS 39.9, AG16, AG26
170
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
180
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
181
Non-trading debt instruments measured at a cost-based method
BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16
182
Debt securities
Annex V.Part 1.24, 26
183
Loans and advances
Annex V.Part 1.24, 27
184
Other non-trading non-derivative financial assets
BAD art 35-37
185
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
186
Debt securities
Annex V.Part 1.24, 26
187
Loans and advances
Annex V.Part 1.24, 27
190
Total
16.
Breakdown of selected statement of profit or loss items
16.1
Interest income and expenses by instrument and counterparty sector
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Income
Expenses
Annex V.Part 2.95
Annex V.Part 2.95
010
020
010
Derivatives -Trading
CRR Annex II; Annex V.Part 2.96
IAS 39.9; Annex V.Part 2.96
020
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
030
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
040
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
050
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
060
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
070
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
080
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
090
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
100
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
110
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
120
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
130
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
140
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
150
Other assets
Annex V.Part 1.51
Annex V.Part 1.51
160
Deposits
ECB/2013/33 Annex 2.Part 2.9
ECB/2013/33 Annex 2.Part 2.9
170
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
180
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
190
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
200
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
210
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
220
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
230
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
240
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
250
Derivatives - Hedge accounting, interest rate risk
Annex V.Part 2.95
Annex V.Part 2.95
260
Other Liabilities
Annex V.Part 2.10
Annex V.Part 2.10
270
INTEREST
BAD art 27.Vertical layout(1), (2)
IAS 18.35(b); IAS 1.97
16.2
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
030
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
040
Deposits
ECB/2013/33 Annex 2.Part 2.9
ECB/2013/33 Annex 2.Part 2.9
050
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
060
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
070
GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
BAD art 27.Vertical layout(6); Annex V.Part 2.97
IFRS 7.20(a)(v-vii); IAS 39.55(a)
16.3
Gains or losses on financial assets and liabilities held for trading by instrument
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Derivatives
CRR Annex II
IAS 39.9
020
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
030
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
040
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
050
Short positions
IAS 39 AG 15(b)
060
Deposits
ECB/2013/33 Annex 2.Part 2.9
ECB/2013/33 Annex 2.Part 2.9
070
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
080
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
090
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
100
Derivatives
CRR Annex II
110
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
120
Debt securities
Annex V.Part 1.26
130
Loans and advances
Annex V.Part 1.27
140
Short positions
150
Deposits
ECB/2013/33 Annex 2.Part 2.9
160
Debt securities issued
Annex V.Part 1.31
170
Other financial liabilities
Annex V.Part 1.32-34
180
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET
BAD art 27.Vertical layout(6; Annex V.Part 2.98
16.4
Gains or losses on financial assets and liabilities held for trading by risk
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Interest rate instruments and related derivatives
Annex V.Part 2.99(a)
Annex V.Part 2.99(a)
020
Equity instruments and related derivatives
Annex V.Part 2.99(b)
Annex V.Part 2.99(b)
030
Foreign exchange trading and derivatives related with foreign exchange and gold
Annex V.Part 2.99(c)
Annex V.Part 2.99(c)
040
Credit risk instruments and related derivatives
Annex V.Part 2.99(d)
Annex V.Part 2.99(d)
050
Derivatives related with commodities
Annex V.Part 2.99(e)
Annex V.Part 2.99(e)
060
Other
Annex V.Part 2.99(f)
Annex V.Part 2.99(f)
070
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
080
Interest rate instruments and related derivatives
Annex V.Part 2.99(a)
090
Equity instruments and related derivatives
Annex V.Part 2.99(b)
100
Foreign exchange trading and derivatives related with foreign exchange and gold
Annex V.Part 2.99(c)
110
Credit risk instruments and related derivatives
Annex V.Part 2.99(d)
120
Derivatives related with commodities
Annex V.Part 2.99(e)
130
Other
Annex V.Part 2.99(f)
140
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET
BAD art 27.Vertical layout(6)
16.5
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Changes in fair value due to credit risk
Annex V.Part 2.100
010
020
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
Debt securities
Annex V.Part 1.26
Annex V.Part 1.26
030
Loans and advances
Annex V.Part 1.27
Annex V.Part 1.27
040
Deposits
ECB/2013/33 Annex 2.Part 2.9
ECB/2013/33 Annex 2.Part 2.9
050
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
060
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
070
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
080
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
090
Debt securities
Annex V.Part 1.26
100
Loans and advances
Annex V.Part 1.27
110
Deposits
ECB/2013/33 Annex 2.Part 2.9
120
Debt securities issued
Annex V.Part 1.31
130
Other financial liabilities
Annex V.Part 1.32-34
140
GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET
BAD art 27.Vertical layout(6)
16.6
Gains or losses from hedge accounting
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Fair value changes of the hedging instrument [including discontinuation]
Accounting Directive art 8(1)(a), (6), (8)(1)(a)
IFRS 7.24(a)(i)
020
Fair value changes of the hedged item attributable to the hedged risk
Accounting Directive art 8(1)(a), (6), (8)(1)(a)
IFRS 7.24(a)(ii)
030
Ineffectiveness in profit or loss from cash flow hedges
Accounting Directive art 8(1)(a), (6), (8)(1)(a)
IFRS 7.24(b)
040
Ineffectiveness in profit or loss from hedges of net investments in foreign operations
Accounting Directive art 8(1)(a)
IFRS 7.24(c)
050
GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET
Accounting Directive art 8(1)(a), (6), (8)(1)(a)
IFRS 7.24
16.7
Impairment on financial and non-financial assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Additions Annex V.Part 2.102
Reversals Annex V.Part 2.102
Total
Accumulated impairment
010
020
030
040
010
Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss
BAD art 35-37
IFRS 7.20(e)
020
Financial assets measured at cost
IFRS 7.20(e); IAS 39.66
030
Available-for-sale financial assets
IFRS 7.20(e); IAS 39.67-70
040
Loans and receivables
IFRS 7.20(e); IAS 39.63-65
050
Held-to-maturity investments
IFRS 7.20(e); IAS 39.63-65
060
Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates
BAD art 27.Vertical layout(13)-(14)
IAS 28.40-43
070
Subsidiaries
IFRS 10 Appendix A
080
Joint ventures
IAS 28.3
090
Associates
IAS 28.3
100
Impairment or (-) reversal of impairment on non-financial assets
IAS 36.126(a),(b)
110
Property, plant and equipment
BAD art 27.Vertical layout(9)
IAS 16.73(e)(v-vi)
120
Investment properties
BAD art 27.Vertical layout(9)
IAS 40.79(d)(v)
130
Goodwill
BAD art 27.Vertical layout(9)
IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140
Other intangible assets
BAD art 27.Vertical layout(9)
IAS 38.118(e)(iv)(v)
145
Other
IAS 36.126(a),(b)
150
TOTAL
160
Interest income on impaired financial assets accrued
IFRS 7.20(d); IAS 39.AG 93
17.
Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1
Assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Accounting scope of consolidation [Carrying amount]
010
010
Cash, cash balances at central banks and other demand deposits
BAD art 4.Assets(1)
IAS 1.54 (i)
020
Cash on hand
Annex V.Part 2.1
Annex V.Part 2.1
030
Cash balances at central banks
BAD art 13(2); Annex V.Part 2.2
Annex V.Part 2.2
040
Other demand deposits
Annex V.Part 2.3
050
Financial assets held for trading
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(a)(ii); IAS 39.9, AG 14
060
Derivatives
CRR Annex II
IAS 39.9
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
090
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
091
Trading financial assets
Annex V.Part 1.15
092
Derivatives
CRR Annex II; Annex V.Part 1.15
093
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
094
Debt securities
Annex V.Part 1.24, 26
095
Loans and advances
Annex V.Part 1.24, 27
100
Financial assets designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(a)(i); IAS 39.9
110
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
120
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
130
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
140
Available-for-sale financial assets
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(d); IAS 39.9
150
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
160
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
170
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
171
Non-trading non-derivative financial assets measured at fair value through profit or loss
Accounting Directive art 8(1)(a), (4)
172
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
173
Debt securities
Annex V.Part 1.24, 26
174
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
175
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
176
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
177
Debt securities
Annex V.Part 1.24, 26
178
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
180
Loans and receivables
Accounting Directive art 8(4)(b),(6); IAS 39.9
IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
200
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
210
Held-to-maturity investments
Accounting Directive art 8(4)(a),(6); IAS 39.9
IFRS 7.8(b); IAS 39.9, AG16, AG26
220
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
230
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
231
Non-trading debt instruments measured at a cost-based method
BAD art 37.1; art 42a(4)(b); Annex V.Part1.16
232
Debt securities
Annex V.Part 1.24, 26
233
Loans and advances
Annex V.Part 1.24, 27
234
Other non-trading non-derivative financial assets
BAD art 35-37; Annex V.Part 1.17
235
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
236
Debt securities
Annex V.Part 1.24, 26
237
Loans and advances
Annex V.Part 1.24, 27
240
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19
IFRS 7.22(b); IAS 39.9
250
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Accounting Directive art 8(5), (6); IAS 39.89A (a)
IAS 39.89A(a)
260
Investments in subsidaries, joint ventures and associates
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4
IAS 1.54(e); Annex V.Part 2.4
270
Assets under reinsurance and insurance contracts
IFRS 4.IG20.(b)-(c); Annex V.Part 2.105
280
Tangible assets
BAD art 4.Assets(10)
290
Intangible assets
BAD art 4.Assets(9); CRR art 4(1)(115)
IAS 1.54(c); CRR art 4(1)(115)
300
Goodwill
BAD art 4.Assets(9); CRR art 4(1)(113)
IFRS 3.B67(d); CRR art 4(1)(113)
310
Other intangible assets
BAD art 4.Assets(9)
IAS 38.8,118
320
Tax assets
IAS 1.54(n-o)
330
Current tax assets
IAS 1.54(n); IAS 12.5
340
Deferred tax assets
Accounting Directive art 17(1)(f); CRR art 4(106)
IAS 1.54(o); IAS 12.5; CRR art 4(106)
350
Other assets
Annex V.Part 2.5
Annex V.Part 2.5
360
Non-current assets and disposal groups classified as held for sale
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
370
TOTAL ASSETS
BAD art 4 Assets
IAS 1.9(a), IG 6
17.2
Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References National GAAP based on BAD
References National GAAP compatible IFRS
Accounting scope of consolidation [Nominal amount]
010
010
Loan commitments given
CRR Annex I; Annex V.Part 2.56, 57
IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020
Financial guarantees given
CRR Annex I; Annex V.Part 2.56, 58
IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030
Other Commitments given
CRR Annex I; Annex V.Part 2.56, 59
CRR Annex I; Annex V.Part 2.56, 59
040
OFF-BALANCE SHEET EXPOSURES
17.3
Liabilities and equity
References National GAAP based on BAD
References National GAAP compatible IFRS
Accounting scope of consolidation [Carrying amount]
010
010
Financial liabilities held for trading
Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020
Derivatives
CRR Annex II
IAS 39.9, AG 15(a)
030
Short positions
IAS 39.AG 15(b)
040
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
050
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
060
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
061
Trading financial liabilities
Accounting Directive art 8(3)
062
Derivatives
CRR Annex II; Annex V.Part 1.15
063
Short positions
064
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
065
Debt securities issued
Annex V.Part 1.31
066
Other financial liabilities
Annex V.Part 1.32-34
070
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e)(i); IAS 39.9
080
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
090
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
100
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
110
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(f); IAS 39.47
120
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
130
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
140
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
141
Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
142
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
143
Debt securities issued
Annex V.Part 1.31
144
Other financial liabilities
Annex V.Part 1.32-34
150
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
160
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Accounting Directive art 8(5), (6); IAS 39.89A(b)
IAS 39.89A(b)
170
Liabilities under insurance and reinsurance contracts
IFRS 4.IG20(a); Annex V.Part 2.106
180
Provisions
BAD art 4.Liabilities(6)
IAS 37.10; IAS 1.54(l)
190
Tax liabilities
IAS 1.54(n-o)
200
Current tax liabilities
IAS 1.54(n); IAS 12.5
210
Deferred tax liabilities
Accounting Directive art 17(1)(f); CRR art 4(108)
IAS 1.54(o); IAS 12.5; CRR art 4(108)
220
Share capital repayable on demand
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
230
Other liabilities
Annex V.Part 2.10
Annex V.Part 2.10
240
Liabilities included in disposal groups classified as held for sale
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
250
LIABILITIES
IAS 1.9(b);IG 6
260
Capital
BAD art 4.Liabilities(9), BAD art 22
IAS 1.54(r), BAD art 22
270
Share premium
BAD art 4.Liabilities(10); CRR art 4(124)
IAS 1.78(e); CRR art 4(124)
280
Equity instruments issued other than capital
Annex V.Part 2.15-16
Annex V.Part 2.15-16
290
Other equity
Annex V.Part 2.17
IFRS 2.10; Annex V.Part 2.17
300
Accumulated other comprehensive income
CRR art 4(100)
CRR art 4(100)
310
Retained earnings
CRR art 4(123)
CRR art 4(123)
320
Revaluation reserves
BAD art 4.Liabilities(12)
IFRS 1.30, D5-D8
325
Fair value reserves
Accounting Directive art 8(1)(a)
330
Other reserves
BAD art 4.Liabilities (11)-(13)
IAS 1.54; IAS 1.78 (e)
335
First consolidation differences
Accounting Directive art 24(3)(c)
340
(-) Treasury shares
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20
350
Profit or loss attributable to owners of the parent
BAD art 4.Liabilities(14)
IAS 27.28; IAS 1.83(a)(ii)
360
(-) Interim dividends
CRR Article 26 (2)
IAS 32.35
370
Minority interests [Non-controlling interests]
Accounting Directive art 24(4)
IAS 27.4; IAS 1.54(q); IAS 27.27
380
TOTAL EQUITY
IAS 1.9(c), IG 6
390
TOTAL EQUITY AND TOTAL LIABILITIES
BAD art 4.Liabilities
IAS 1.IG6
18.
Information on performing and non-performing exposures
References National GAAP based on BAD
References National GAAP compatible IFRS
Gross carrying amount
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
Collateral received and financial guarantees received
Performing
Non-performing
on performing exposures
on non-performing exposures
Not past due or Past due ≤ 30 days
Past due > 30 days ≤ 60 days
Past due > 60 days ≤ 90 days
Unlikely to pay that are not past-due or past-due ≤ 90 days
Past due > 90 days ≤ 180 days
Past due > 180 days ≤ 1 year
Past due > 1 year
Of which: defaulted
Of which: impaired
Unlikely to pay that are not past-due or past-due ≤ 90 days
Past due > 90 days ≤ 180 days
Past due > 180 days ≤ 1 year
Past due > 1 year
Collateral received on non-performing exposues
Financialguarantees received on non-performing exposures
010
020
030
040
050
060
070
080
090
100
110
120
130
140
150
160
170
180
190
200
210
Annex V. Part 2. 45, 109, 145-162
Annex V. Part 2. 145-162
Annex V. Part 2. 158
Annex V. Part 2. 158
Annex V. Part 2. 158
Annex V. Part 2. 145-162
Annex V. Part 2. 159
Annex V. Part 2. 159
Annex V. Part 2. 159
Annex V. Part 2. 159
CRR art 178; Annex V. Part 2.61
IAS 39. 58-70
Annex V. Part 2. 46
Annex V. Part 2. 161
Annex V. Part 2. 161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 162
Annex V. Part 2. 162
Annex V. Part 2. 45, 109, 145-162
Annex V. Part 2. 145-162
Annex V. Part 2. 158
Annex V. Part 2. 158
Annex V. Part 2. 158
Annex V. Part 2. 145-162
Annex V. Part 2. 159
Annex V. Part 2. 159
Annex V. Part 2. 159
Annex V. Part 2. 159
CRR art 178; Annex V. Part 2.61
CRR art 4(95)
Annex V. Part 2. 46
Annex V. Part 2. 161
Annex V. Part 2. 161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 159,161
Annex V. Part 2. 162
Annex V. Part 2. 162
010
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
020
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
030
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
040
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
050
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
060
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
070
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
080
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
090
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
100
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
110
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
120
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
130
Of which: Small and Medium-sized Enterprises
SME Art 1 2(a)
SME Art 1 2(a)
140
Of which: Loans collateralised by commercial immovable property
150
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
160
Of which: Loans collateralised by residential immovable property
170
Of which: Credit for consumption
180
DEBT INSTRUMENTS AT AMORTISED COST
Annex V. Part I. 13 (d)(e); 14 (d)(e); Annex V.Part 2.149
Annex V. Part I. 13 (d)(e)
190
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
200
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
210
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
220
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
230
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
240
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
250
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
260
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
270
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
280
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
290
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
300
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
310
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
320
DEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT
Annex V. Part I. 13 (b)(c); 14 (b)(c); Annex V.Part 2.149
Annex V. Part I. 13 (b)(c)
330
DEBT INSTRUMENTS OTHER THAN HFT
Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)
Annex V. Part I. 13 (b)(c)(d)(e)
340
Loan commitments given
CRR Annex I; Annex V.Part 2.56-57
IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57
350
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
360
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
370
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
380
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
390
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
400
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
410
Financial guarantees given
CRR Annex I; Annex V.Part 2.56,58
IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
420
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
430
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
440
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
450
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
460
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
470
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
480
Other Commitments given
CRR Annex I; Annex V.Part 2.56, 59
CRR Annex I; Annex V.Part 2.56, 59
490
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
500
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
510
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
520
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
530
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
540
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
550
OFF-BALANCE SHEET EXPOSURES
Annex V.Part 2.55
Annex V.Part 2.55
19.
Information forborne exposures
References National GAAP based on BAD
References National GAAP compatible IFRS
Gross carrying amount of exposures with forbearance measures
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
Collateral received and financial guarantees received
Performing exposures with forbearance measures
Non-performing exposures with forbearance measures
on perfoming exposures with forbearance measures
on non-performing exposures with forbearance measures
Instruments with modifications in their terms and conditions
Refinancing
of which: Performing forborne exposures under probation
Instruments with modifications in their terms and conditions
Refinancing
of which: Defaulted
of which: Impaired
of which: Forbearance of non-performing exposures
Instruments with modifications in their terms and conditions
Refinancing
Collateral received on exposures with forbearance measures
Financial guarantees received on exposures with forbearance measures
010
020
030
040
050
060
070
080
090
100
110
120
130
140
150
160
170
180
Annex V. Part 2. 45, 109, 163-182
Annex V. Part 2. 145-162
Annex V. Part 2. 164 (a), 177, 178, 182
Annex V. Part 2. 164 (b), 177, 178, 181, 182
Annex V. Part 2. 176(b),177, 180
Annex V. Part 2. 145-162
Annex V. Part 2. 164 (a), 179-180,182
Annex V. Part 2. 164 (b), 179-182
CRR art 178; Annex V. Part 2.61
IAS 39. 58-70
Annex V. Part 2. 172(a), 157
Annex V. Part 2. 46, 183
Annex V. Part 2. 145-183
Annex V. Part 2. 145-183
Annex V. Part 2. 164 (a), 179-180,182, 183
Annex V. Part 2. 164 (b), 179-183
Annex V. Part 2. 162
Annex V. Part 2. 162
Annex V. Part 2. 45, 109, 163-182
Annex V. Part 2. 145-162
Annex V. Part 2. 164 (a), 177, 178, 182
Annex V. Part 2. 164 (b), 177, 178, 181, 182
Annex V. Part 2. 176(b), 177, 180
Annex V. Part 2. 145-162
Annex V. Part 2. 164 (a), 179-180,182
Annex V. Part 2. 164 (b), 179-182
CRR art 178; Annex V. Part 2.61
CRR art 4(95)
Annex V. Part 2. 172(a), 157
Annex V. Part 2. 46, 183
Annex V. Part 2. 145-183
Annex V. Part 2. 145-183
Annex V. Part 2. 164 (a), 179-180,182, 183
Annex V. Part 2. 164 (b), 179-183
Annex V. Part 2. 162
Annex V. Part 2. 162
010
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
020
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
030
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
040
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
050
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
060
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
070
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
080
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
090
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
100
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
110
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
120
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
130
Of which: Small and Medium-sized Enterprises
SME Art 1 2(a)
SME Art 1 2(a)
140
Of which: Loans collateralised by commercial immovable property
150
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
160
Of which: Loans collateralised by residential immovable property
170
Of which: Credit for consumption
180
DEBT INSTRUMENTS AT AMORTISED COST
Annex V. Part I. 13 (d)(e); 14 (d)(e); Annex V.Part 2.169
Annex V. Part I. 13 (d)(e)
190
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
200
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
210
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
220
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
230
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
240
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
250
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
260
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
270
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
280
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
290
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
300
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
310
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
320
DEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT
Annex V. Part I. 13 (b)(c); 14 (b)(c); Annex V.Part 2.169
Annex V. Part I. 13 (b)(c)
330
DEBT INSTRUMENTS OTHER THAN HFT
Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)
Annex V. Part I. 13 (b)(c)(d)(e)
340
Loan commitments given
CRR Annex I; Annex V.Part 2.56-57
IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57
20.
Geographical breakdown
20.1
Geographical breakdown of assets by location of the activities
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Domestic activitivies
Non-domestic activities
Annex V.Part 2.107
Annex V.Part 2.107
010
020
010
Cash, cash balances at central banks and other demand deposits
BAD art 4.Assets(1)
IAS 1.54 (i)
020
Cash on hand
Annex V.Part 2.1
Annex V.Part 2.1
030
Cash balances at central banks
BAD art 13(2); Annex V.Part 2.2
Annex V.Part 2.2
040
Other demand deposits
Annex V.Part 2.3
050
Financial assets held for trading
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(a)(ii); IAS 39.9, AG 14
060
Derivatives
CRR Annex II
IAS 39.9
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
090
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
091
Trading financial assets
Annex V.Part 1.15
092
Derivatives
CRR Annex II; Annex V.Part 1.15
093
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
094
Debt securities
Annex V.Part 1.24, 26
095
Loans and advances
Annex V.Part 1.24, 27
100
Financial assets designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(a)(i); IAS 39.9
110
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
120
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
130
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
140
Available-for-sale financial assets
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(d); IAS 39.9
150
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
160
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
170
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
171
Non-trading non-derivative financial assets measured at fair value through profit or loss
Accounting Directive art 8(1)(a), (4)
172
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
173
Debt securities
Annex V.Part 1.24, 26
174
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
175
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
176
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
177
Debt securities
Annex V.Part 1.24, 26
178
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
180
Loans and receivables
Accounting Directive art 8(4)(b),(6); IAS 39.9
IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
200
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
210
Held-to-maturity investments
Accounting Directive art 8(4)(a),(6); IAS 39.9
IFRS 7.8(b); IAS 39.9, AG16, AG26
220
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
230
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
231
Non-trading debt instruments measured at a cost-based method
BAD art 37.1; art 42a(4)(b); Annex V.Part1.16
232
Debt securities
Annex V.Part 1.24, 26
233
Loans and advances
Annex V.Part 1.24, 27
234
Other non-trading non-derivative financial assets
BAD art 35-37; Annex V.Part 1.17
235
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
236
Debt securities
Annex V.Part 1.24, 26
237
Loans and advances
Annex V.Part 1.24, 27
240
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19
IFRS 7.22(b); IAS 39.9
250
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Accounting Directive art 8(5), (6); IAS 39.89A (a)
IAS 39.89A(a)
260
Tangible assets
BAD art 4.Assets(10)
270
Intangible assets
BAD art 4.Assets(9); CRR art 4(1)(115)
IAS 1.54(c); CRR art 4(1)(115)
280
Investments in subsidaries, joint ventures and associates
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4
IAS 1.54(e); Annex V.Part 2.4
290
Tax assets
IAS 1.54(n-o)
300
Other assets
Annex V.Part 2.5
Annex V.Part 2.5
310
Non-current assets and disposal groups classified as held for sale
IAS 1.54(j); IFRS 5.38
320
ASSETS
BAD art 4 Assets
IAS 1.9(a), IG 6
20.2
Geographical breakdown of liabilities by location of the activities
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Domestic activitivies
Non-domestic activities
Annex V.Part 2.107
Annex V.Part 2.107
010
020
010
Financial liabilities held for trading
Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020
Derivatives
CRR Annex II
IAS 39.9, AG 15(a)
030
Short positions
IAS 39.AG 15(b)
040
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
050
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
060
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
061
Trading financial liabilities
Accounting Directive art 8(3)
062
Derivatives
CRR Annex II; Annex V.Part 1.15
063
Short positions
064
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
065
Debt securities issued
Annex V.Part 1.31
066
Other financial liabilities
Annex V.Part 1.32-34
070
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e)(i); IAS 39.9
080
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
090
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
100
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
110
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(f); IAS 39.47
120
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
130
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
140
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
141
Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
142
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
143
Debt securities issued
Annex V.Part 1.31
144
Other financial liabilities
Annex V.Part 1.32-34
150
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
160
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Accounting Directive art 8(5), (6); IAS 39.89A(b)
IAS 39.89A(b)
170
Provisions
BAD art 4.Liabilities(6)
IAS 37.10; IAS 1.54(l)
180
Tax liabilities
IAS 1.54(n-o)
190
Share capital repayable on demand
IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09
200
Other liabilities
Annex V.Part 2.10
Annex V.Part 2.10
210
Liabilities included in disposal groups classified as held for sale
IAS 1.54(p); IFRS 5.38
220
LIABILITIES
IAS 1.9(b);IG 6
20.3
Geographical breakdown of statement of profit or loss items by location of the activities
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Domestic activitivies
Non-domestic activities
Annex V.Part 2.107
Annex V.Part 2.107
010
020
010
Interest income
BAD art 27.Vertical layout(1); Annex V.Part 2.21
IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
020
(Interest expenses)
BAD art 27.Vertical layout(2); Annex V.Part 2.21
IAS 1.97; Annex V.Part 2.21
030
(Expenses on share capital repayable on demand)
IFRIC 2.11
040
Dividend income
BAD art 27.Vertical layout(3); Annex V.Part 2.28
IAS 18.35(b)(v); Annex V.Part 2.28
050
Fee and commission income
BAD art 27.Vertical layout(4)
IFRS 7.20(c)
060
(Fee and commission expenses)
BAD art 27.Vertical layout(5)
IFRS 7.20(c)
070
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(ii-v)
080
Gains or (-) losses on financial assets and liabilities held for trading, net
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i); IAS 39.55(a)
085
Gains or (-) losses on trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
090
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
BAD art 27.Vertical layout(6)
IFRS 7.20(a) (i); IAS 39.55(a)
095
Gains or (-) losses on non-trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
100
Gains or (-) losses from hedge accounting, net
Accounting Directive art 8(1)(a), (6), (8)
IFRS 7.24
110
Exchange differences [gain or (-) loss], net
BAD art 39
IAS 21.28, 52(a)
120
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
BAD art 27.Vertical layout(13)-(14)
130
Gains or (-) losses on derecognition of non financial assets, net
IAS 1.34
140
Other operating income
Accounting Directive art 8(1)(a)
Annex V.Part 2.141-143
150
(Other operating expenses)
BAD art 27.Vertical layout(10); Annex V.Part 2.141-143
Annex V.Part 2.141-143
155
TOTAL OPERATING INCOME, NET
160
(Administrative expenses)
BAD art 27.Vertical layout(8)
170
(Depreciation)
IAS 1.102, 104
175
(Increases or (-) decreases of the fund for general banking risks, net)
BAD art 38.2
180
(Provisions or (-) reversal of provisions)
IAS 37.59, 84; IAS 1.98(b)(f)(g)
190
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
BAD art 35-37
IFRS 7.20(e)
200
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)
BAD art 27.Vertical layout(13)-(14)
IAS 28.40-43
210
(Impairment or (-) reversal of impairment on non-financial assets)
IAS 36.126(a)(b)
220
Negative goodwill recognised in profit or loss
IFRS 3.Appendix B64(n)(i)
230
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
BAD art 27.Vertical layout(13)-(14)
IAS 1.82(c)
240
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
IFRS 5.37; Annex V.Part 2.27
250
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
IAS 1.102, IG 6; IFRS 5.33 A
260
(Tax expense or (-) income related to profit or loss from continuing operations)
BAD art 27.Vertical layout(15)
IAS 1.82(d); IAS 12.77
270
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
BAD art 27.Vertical layout(16)
IAS 1, IG 6
275
Extraordinary profit or (-) loss after tax
BAD art 27.Vertical layout(21)
280
Profit or (-) loss after tax from discontinued operations
IAS 1.82(e) ; IFRS 5.33(a), 5.33 A
290
PROFIT OR (-) LOSS FOR THE YEAR
BAD art 27.Vertical layout(23)
IAS 1.81A(a)
20.4
Geographical breakdown of assets by residence of the counterparty
z-axis
Country of residence of the counterparty
References National GAAP based on BAD
References National GAAP compatible IFRS
Gross carrying amount
Of which: debt forbearance joista: lainanhoitojoustolliset
Of which: non-performing
Accumulated impairment or Accumulated changes in fair value due to credit risk
Annex V.Part 2.109
Annex V.Part 2.163-183
Annex V.Part 2. 145-162
Annex V.Part 2.46
010
022
025
030
010
Derivatives
CRR Annex II; Annex V.Part 1.15
IAS 39.9
020
Of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
030
Of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
040
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
050
Of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
060
Of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
070
Of which: non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
090
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
100
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
110
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
120
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
130
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
140
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
150
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
160
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
170
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
180
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
190
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
200
Of which: Small and Medium-sized Enterprises
SME Art 1 2(a)
SME Art 1 2(a)
210
Of which: Loans collateralized by commercial immovable property
220
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
230
Of which: Loans collateralized by residential immovable property
240
Of which: Credit for consumption
20.5
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
z-axis
Country of residence of the counterparty
References National GAAP based on BAD
References National GAAP compatible IFRS
Nominal amount
Of which: debt forbearance
Of which: non-performing
Provisions for commitments and guarantees given
Annex V.Part 2.62
Annex V.Part 2.163-183
Annex V.Part 2. 145-162
010
022
025
030
010
Loan commitments given
CRR Annex I; Annex V.Part 2.56, 57
IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020
Financial guarantees given
CRR Annex I; Annex V.Part 2.56, 58
IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030
Other Commitments given
CRR Annex I; Annex V.Part 2.56, 59
CRR Annex I; Annex V.Part 2.56, 59
20.6
Geographical breakdown of liabilities by residence of the counterparty
z-axis
Country of residence of the counterparty
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Annex V.Part 1.28, 2.107
010
010
Derivatives
CRR Annex II
IAS 39.9, AG 15(a)
020
Of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
030
Of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
040
Short positions
IAS 39 AG 15(b)
050
Of which: credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
060
Of which: other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
070
Deposits
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30
080
Central banks
Annex V.Part 1.35(a)
Annex V.Part 1.35(a)
090
General governments
Annex V.Part 1.35(b)
Annex V.Part 1.35(b)
100
Credit institutions
Annex V.Part 1.35(c)
Annex V.Part 1.35(c)
110
Other financial corporations
Annex V.Part 1.35(d)
Annex V.Part 1.35(d)
120
Non-financial corporations
Annex V.Part 1.35(e)
Annex V.Part 1.35(e)
130
Households
Annex V.Part 1.35(f)
Annex V.Part 1.35(f)
20.7
Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes
z-axis
Country of residence of the counterparty
Non-financial corporations
Gross carrying amount
Of which: non-performing
Accumulated impairment or Accumulated changes in fair value due to credit risk
References National GAAP compatible IFRS
Annex V.Part 2.109
Annex V.Part 2. 145-162
Annex V.Part 2.46
References National GAAP based on BAD
Annex V.Part 2.109
Annex V.Part 2. 145-162
Annex V.Part 2.46
010
012
020
010
A
Agriculture, forestry and fishing
NACE Regulation
020
B
Mining and quarrying
NACE Regulation
030
C
Manufacturing
NACE Regulation
040
D
Electricity, gas, steam and air conditioning supply
NACE Regulation
050
E
Water supply
NACE Regulation
060
F
Construction
NACE Regulation
070
G
Wholesale and retail trade
NACE Regulation
080
H
Transport ans storage
NACE Regulation
090
I
Accommodation and food service activities
NACE Regulation
100
J
Information and communication
NACE Regulation
110
L
Real estate activities
NACE Regulation
120
M
Professional, scientific and technical activities
NACE Regulation
130
N
Administrative and support service activities
NACE Regulation
140
O
Public administration and defence, compulsory social security
NACE Regulation
150
P
Education
NACE Regulation
160
Q
Human health services and social work activities
NACE Regulation
170
R
Arts, entertainment and recreation
NACE Regulation
180
S
Other services
NACE Regulation
190
LOANS AND ADVANCES
Annex V.Part 1.24, 27
21.
Tangible and intangible assets: assets subject to operating lease
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Annex V.Part 2.110-111
010
010
Property plant and equipment
IAS 16.6; IAS 1.54(a)
020
Revaluation model
IAS 17.49; IAS 16.31, 73(a)(d)
030
Cost model
IAS 17.49; IAS 16.30, 73(a)(d)
040
Investment property
IAS 40.IN5; IAS 1.54(b)
050
Fair value model
IAS 17.49; IAS 40.33-55, 76
060
Cost model
IAS 17.49; IAS 40.56,79(c)
070
Other intangible assets
BAD art 4.Assets(9)
IAS 38.8, 118
080
Revaluation model
IAS 17.49; IAS 38.75-87, 124(a)(ii)
090
Cost model
IAS 17.49; IAS 38.74
22.
Asset management, custody and other service functions
22.1
Fee and commission income and expenses by activity
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
BAD art 27.Vertical layout(4), (5)
IFRS 7.20(c )
010
010
Fee and commission income
ITS 2.Part 2.10-12
020
Securities
030
Issuances
Annex V.Part 2.116(a)
Annex V.Part 2.116(a)
040
Transfer orders
Annex V.Part 2.116(b)
Annex V.Part 2.116(b)
050
Other
Annex V.Part 2.116(c)
Annex V.Part 2.116(c)
060
Clearing and settlement
Annex V.Part 2.116(d)
Annex V.Part 2.116(d)
070
Asset management
Annex V.Part 2.116(e); Annex V.Part 2.117(a)
Annex V.Part 2.116(e); Annex V.Part 2.117(a)
080
Custody [by type of customer]
Annex V.Part 2.116(e); Annex V.Part 2.117(b)
Annex V.Part 2.116(e); Annex V.Part 2.117(b)
090
Collective investment
100
Other
110
Central administrative services for collective investment
Annex V.Part 2.116(e); Annex V.Part 2.117(c)
Annex V.Part 2.116(e); Annex V.Part 2.117(c)
120
Fiduciary transactions
Annex V.Part 2.116(e); Annex V.Part 2.117(d)
Annex V.Part 2.116(e); Annex V.Part 2.117(d)
130
Payment services
Annex V.Part 2.116(e); Annex V.Part 2.117(e)
Annex V.Part 2.116(e); Annex V.Part 2.117(e)
140
Customer resources distributed but not managed [by type of product]
Annex V.Part 2.117(f)
Annex V.Part 2.117(f)
150
Collective investment
160
Insurance products
170
Other
180
Structured Finance
Annex V.Part 2.116(f)
Annex V.Part 2.116(f)
190
Servicing of securitization activities
Annex V.Part 2.116(g)
Annex V.Part 2.116(g)
200
Loan commitments given
Annex V.Part 2.116(h)
IAS 39.47(d)(ii); Annex V.Part 2.116(h)
210
Financial guarantees given
Annex V.Part 2.116(h)
IAS 39.47(c)(ii); Annex V.Part 2.116(h)
220
Other
Annex V.Part 2.116(j)
Annex V.Part 2.116(j)
230
(Fee and commission expenses)
ITS 2.Part 2.10-12
240
(Clearing and settlement)
Annex V.Part 2.116(d)
Annex V.Part 2.116(d)
250
(Custody)
Annex V.Part 2.117(b)
Annex V.Part 2.117(b)
260
(Servicing of securitization activities)
Annex V.Part 2.116(g)
Annex V.Part 2.116(g)
270
(Loan commitments received)
Annex V.Part 2.116(i)
Annex V.Part 2.116(i)
280
(Financial guarantees received)
Annex V.Part 2.116(i)
Annex V.Part 2.116(i)
290
(Other)
Annex V.Part 2.116(j)
Annex V.Part 2.116(j)
22.2
Assets involved in the services provided
References National GAAP based on BAD
References National GAAP compatible IFRS
Amount of the assets involved in the services provided
Annex V.Part 2.117(g)
010
010
Asset management [by type of customer]
Annex V.Part 2.117(a)
Annex V.Part 2.117(a)
020
Collective investment
030
Pension funds
040
Customer portfolios managed on a discretionary basis
050
Other investment vehicles
060
Custody assets [by type of customer]
Annex V.Part 2.117(b)
Annex V.Part 2.117(b)
070
Collective investment
080
Other
090
Of which: entrusted to other entities
100
Central administrative services for collective investment
Annex V.Part 2.117(c)
Annex V.Part 2.117(c)
110
Fiduciary transactions
Annex V.Part 2.117(d)
Annex V.Part 2.117(d)
120
Payment services
Annex V.Part 2.117(e)
Annex V.Part 2.117(e)
130
Customer resources distributed but not managed [by type of product]
Annex V.Part 2.117(f)
Annex V.Part 2.117(f)
140
Collective investment
150
Insurance products
160
Other
30.
Off-balance sheet activities: Interests in unconsolidated structured entities
30.1
Interests in unconsolidated structured entities
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount of financial assets recognised in the balance sheet
Of which: liquidity support drawn
Fair value of liquidity support drawn
Carrying amount of financial liabilities recognised in the balance sheet
Nominal amount of off-balance sheet items given by the reporting institution
Of which: Nominal amount of loan commitments given
Losses incurred by the reporting institution in the current period
IFRS 12.29(a)
IFRS 12.29(a); Annex V.Part 2.118
IFRS 12.29(a)
IFRS 12.B26(e)
IFRS 12 B26(b)
010
020
030
040
050
060
070
010
Total
30.2
Breakdown of interests in unconsolidated structured entities by nature of the activities
By nature of the activities
References National GAAP based on BAD
References National GAAP compatible IFRS
Securitisation Special Purpose Entities
Asset management
Other activities
CRR art 4 (66)
Annex V.Part 2.117(a)
Carrying amount
IFRS 12.28, B6.(a)
010
020
030
010
Selected financial assets recognised in the reporting institution's balance sheet
IFRS 12.29(a),(b)
021
of which: non-performing
Annex V.Part 2. 145-162
Annex V.Part 2. 145-163
030
Derivatives
CRR Annex II; Annex V.Part 1.6
IAS 39.9
040
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
050
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
060
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
070
Selected equity and financial liabilites recognised in the reporting institution's balance sheet
IFRS 12.29(a),(b)
080
Equity instruments issued
IAS 32.4
090
Derivatives
CRR Annex II
IAS 39.9, AG 15 (a)
100
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
110
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
Nominal amount
120
Off-balance sheet items given by the reporting institution
IFRS 12.B26.(e)
131
of which: non-performing
Annex V.Part 2. 145-162
Annex V.Part 2. 145-162
31.
Related parties
31.1
Related parties: amounts payable to and amounts receivable from
Outstanding balances
Parent and entities with joint control or significant influence
Subsidiaries and other entities of the same group
Associates and joint ventures
Key management of the institution or its parent
Other related parties
References National GAAP compatible IFRS
IAS 24.19(a),(b)
IAS 24.19(c); Annex V.Part 2.120
IAS 24.19(d),(e); Annex V.Part 2.120
IAS 24.19(f)
IAS 24.19(g)
References National GAAP based on BAD
Accounting Directive art 17(1)(p)
Accounting Directive art 17(1)(p)
Accounting Directive art 17(1)(p)
Accounting Directive art 17(1)(p)
Accounting Directive art 17(1)(p)
Annex V.Part 2.120
Annex V.Part 2.120
010
020
030
040
050
010
Selected financial assets
IAS 24.18(b)
020
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
030
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
040
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
050
of which: Impaired financial assets
060
Selected financial liabilities
IAS 24.18(b)
070
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
080
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
090
Nominal amount of loan commitments, financial guarantees and other commitments given
Annex V.Part 2.62
IAS 24.18(b); Annex V.Part 2.62
100
of which: defaulted
Annex V.Part 2.61
IAS 24.18(b); Annex V.Part 2.61
110
Loan commitments, financial guarantees and other commitments received
Annex V.Part 2.63, 121
IAS 24.18(b); Annex V.Part 2.63, 121
120
Notional amount of derivatives
Annex V.Part 2.70-71
Annex V.Part 2.70-71
130
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures
IAS 24.18(c)
31.2
Related parties: expenses and income generated by transactions with
Current period
Parent and entities with joint control or significant influence
Subsidiaries and other entities of the same group
Associates and joint ventures
Key management of the institution or its parent
Other related parties
References National GAAP compatible IFRS
IAS 24.19(a),(b)
IAS 24.19(c)
IAS 24.19(d),(e)
IAS 24.19(f)
IAS 24.19(g)
References National GAAP based on BAD
Annex V.Part 2.120
Annex V.Part 2.120
010
020
030
040
050
010
Interest income
BAD art 27.Vertical layout(1); Annex V.Part 2.21
IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21
020
Interest expenses
BAD art 27.Vertical layout(2); Annex V.Part 2.21
IAS 24.18(a); IAS 1.97; Annex V.Part 2.21
030
Dividend income
BAD art 27.Vertical layout(3); Annex V.Part 2.28
IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28
040
Fee and commission income
BAD art 27.Vertical layout(4)
IAS 24.18(a); IFRS 7.20(c)
050
Fee and commission expenses
BAD art 27.Vertical layout(5)
IAS 24.18(a); IFRS 7.20(c)
060
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss
BAD art 27.Vertical layout(6)
IAS 24.18(a)
070
Gains or (-) losses on derecognition of non-financial assets
Annex V.Part 2.122
IAS 24.18(a); Annex V.Part 2.122
080
Increase or (-) decrease during the period in accumulated impairment, accumulated fair value changes due to credit risk and provisions for non-performing debt instruments, guarantees and commitments
IAS 24.18(d)
40.
Group structure
40.1
Group structure: "entity-by-entity"
LEI code
Entity code
Entity name
Entry date
Share capital
Equity of investee
Total assets of investee
Profit or (-) loss of investee
Residence of investee
Sector of investee
NACE Code
Accumulated equity interest [%]
Voting rights [%]
Group structure [relationship]
Accounting treatment [Accounting Group]
Accounting treatment [CRR Group]
Carrying amount
Acquisition cost
Goodwill link to Investee
Fair value of investments for which there are published price quotations
Annex V.Part 2.123, 124(a)
Annex V.Part 2.123, 124(b)
IFRS 12.12(a), 21(a)(i); Annex V.Part 2.123, 124(c)
Annex V.Part 2.123, 124(d)
Annex V.Part 2.123, 124(e)
IFRS 12.B12(b); Annex V.Part 2.123, 124(f)
IFRS 12.B12(b); Annex V.Part 2.123, 124(f)
IFRS 12.B12(b); Annex V.Part 2.123, 124(f)
IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.123, 124(g)
Annex V.Part 2.123, 124(h)
Annex V.Part 2.123, 124(i)
IFRS 12.21(iv); Annex V.Part 2.123, 124(j)
IFRS 12.21(iv); Annex V.Part 2.123, 124(k)
IFRS 12.10(a)(i); Annex V.Part 2.123, 124(l)
IFRS 12.21(b); Annex V.Part 2.123, 124(m)
CRR art 423(b); Annex V.Part 2.123, 124(n)
Annex V.Part 2.123, 124(0)
Annex V.Part 2.123, 124(p)
Annex V.Part 2.123, 124(q)
IFRS 12.21(b)(iii); Annex V.Part 2.123, 124(r)
Annex V.Part 2.123, 124(a)
Annex V.Part 2.123, 124(b)
Annex V.Part 2.123, 124(c)
Annex V.Part 2.123, 124(d)
Annex V.Part 2.123, 124(e)
Annex V.Part 2.123, 124(f)
Annex V.Part 2.123, 124(f)
Annex V.Part 2.123, 124(f)
Annex V.Part 2.123, 124(q)
Annex V.Part 2.123, 124(h)
Annex V.Part 2.123, 124(i)
Annex V.Part 2.123, 124(j)
Annex V.Part 2.123, 124(k)
Annex V.Part 2.123, 124(l)
Annex V.Part 2.123, 124(m)
CRR art 423(b); Annex V.Part 2.123, 124(n)
Annex V.Part 2.123, 124(0)
Annex V.Part 2.123, 124(p)
Annex V.Part 2.123, 124(q)
Annex V.Part 2.123, 124(r)
010
020
030
040
050
060
070
080
090
095
100
110
120
130
140
150
160
170
180
190
40.2.
Group structure: "instrument-by-instrument"
Security code
Entity code
Holding company LEI code
Holding company code
Holding company name
Accumulated equity interest (%)
Carrying amount
Acquisition cost
Annex V.Part 2.125(a)
Annex V.Part 2.124(b), 125(c)
Annex V.Part 2.125(b)
Annex V.Part 2.124(j), 125(c)
Annex V.Part 2.124(o), 125(c)
Annex V.Part 2.124(p), 125(c)
Annex V.Part 2.125(a)
Annex V.Part 2.124(b), 125(c)
Annex V.Part 2.125(b)
Annex V.Part 2.124(j), 125(c)
Annex V.Part 2.124(o), 125(c)
Annex V.Part 2.124(p), 125(c)
010
020
030
040
050
060
070
080
41.
Fair value
41.1
Fair value hierarchy: financial instruments at amortised cost
ASSETS
References National GAAP based on BAD
References National GAAP compatible IFRS
Fair value
Fair value hierarchy IFRS 13.93(b), BC216
IFRS 7.25-26
Level 1 IFRS 13.76
Level 2 IFRS 13.81
Level 3 IFRS 13.86
010
020
030
040
010
Loans and receivables
Accounting Directive art 8(4)(b), (6); IAS 39.9
IFRS 7.8 (c); IAS 39.9, AG16, AG26
020
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
030
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
040
Held-to-maturity investments
Accounting Directive art 8(4)(a), (6); IAS 39.9
IFRS 7.8(b); IAS 39.9, AG16, AG26
050
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
060
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
LIABILITIES
070
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(f); IAS 39.47
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
090
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
100
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
41.2
Use of the Fair Value Option
Carrying amount
Financial instruments designated at fair value through profit or loss
References National GAAP based on BAD
References National GAAP compatible IFRS
Accounting mismatch
Evaluation on a fair value basis
Hybrid contracts
IFRS 7.B5(a)
IAS 39.9b(i)
IAS 39.9b(ii)
IAS 39.11A-12; Annex V.Part 2.127
ASSETS
010
020
030
010
Financial assets designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(a)(i); IAS 39.9
020
Equity Instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
030
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.24, 26
040
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.24, 27
LIABILITIES
050
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(e)(i); IAS 39.9
060
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
070
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.31
080
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.32-34
41.3
Hybrid financial instruments not designated at fair value through profit or loss
Rest of separable hybrid contracts [not designated at fair value through profit or loss]
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
FINANCIAL ASSETS
010
010
Financial assets held for trading
Accounting Directive art 24(3)(c)
IAS 39.9; Annex V.Part 2.129
020
Available-for-sale [Host contracts]
Accounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130
IAS 39.11; Annex V.Part 2.130
030
Loans and receivables [Host contracts]
Accounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130
IAS 39.11; Annex V.Part 2.130
040
Held-to-maturity investments [Host contracts]
Accounting Directive art 8(4)(b),(6); IAS 39.11; Annex V.Part 2.130
IAS 39.11; Annex V.Part 2.130
FINANCIAL LIABILITES
050
Financial liabilities held for trading
Accounting Directive art 8(4)(b), (6); IAS 39.9; Annex V.Part 2.129
IAS 39.9; Annex V.Part 2.129
060
Financial liabilities measured at amortized cost [Host contracts]
Accounting Directive art 8(4)(b), (6); IAS 39.9; Annex V.Part 2.130
IAS 39.11; Annex V.Part 2.130
42.
Tangible and intangible assets: carrying amount by measurement method
References National GAAP compatible IFRS
Carrying amount
010
010
Property plant and equipment
IAS 16.6; IAS 16.29; IAS 1.54(a)
020
Revaluation model
IAS 16.31, 73(a),(d)
030
Cost model
IAS 16.30, 73(a),(d)
040
Investment property
IAS 40.5, 30; IAS 1.54(b)
050
Fair value model
IAS 40,33-55, 76
060
Cost model
IAS 40.56, 79(c)
070
Other intangible assets
IAS 38.8, 118, 122 ; Annex V.Part 2.132
080
Revaluation model
IAS 38.75-87, 124(a)(ii)
090
Cost model
IAS 38.74
43.
Provisions
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Pensions and other employment defined benefit obligations
Other long term employee benefits
Restructuring
Pending legal issues and tax litigation
Commitments and guarantees given
Other provisions
Total
IAS 19.63; IAS 1.78(d); Annex V.Part 2.8
IAS 19.153; IAS 1.78(d); Annex V.Part 2.8
IAS 37.70-83
IAS 37.App C.6-10
IAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4
IAS 37.14
Annex V.Part 2.8
Annex V.Part 2.8
BAD art 24-25, 33(1)
010
020
030
040
050
060
070
010
Opening balance [carrying amount at the beginning of the period]
IAS 37.84 (a)
020
Additions, including increases in existing provisions
IAS 37.84 (b)
030
(-) Amounts used
IAS 37.84 (c)
040
(-) Unused amounts reversed during the period
IAS 37.84 (d)
050
Increase in the discounted amount [passage of time] and effect of any change in the discount rate
IAS 37.84 (e)
060
Other movements
070
Closing balance [carrying amount at the end of the period]
IAS 37.84 (a)
44
Defined benefit plans and employee benefits
44.1
Components of net defined benefit plan assets and liabilities
References National GAAP compatible IFRS
Amount
010
010
Fair value of defined benefit plan assets
IAS 19.140(a)(i), 142
020
Of which: Financial instruments issued by the institution
IAS 19.143
030
Equity instruments
IAS 19.142(b)
040
Debt instruments
IAS 19.142(c)
050
Real estate
IAS 19.142(d)
060
Other defined benefit plan assets
070
Present value of defined benefit obligations
IAS 19.140(a)(ii)
080
Effect of the asset ceiling
IAS 19.140(a)(iii)
090
Net defined benefit assets [Carrying amount]
IAS 19.63; Annex V.Part 2.136
100
Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]
IAS 19.63, IAS 1.78(d); Annex V.Part 2.7
110
Memo item: Fair value of any right to reimbursement recognised as an asset
IAS 19.140(b)
44.2
Movements in defined benefit obligations
References National GAAP compatible IFRS
Defined benefit obligations
010
010
Opening balance [present value]
IAS 19.140(a)(ii)
020
Current service cost
IAS 19.141(a)
030
Interest cost
IAS 19.141(b)
040
Contributions paid
IAS 19.141(f)
050
Actuarial (-) gains or losses from changes in demographic assumptions
IAS 19.141(c)(ii)
060
Actuarial (-) gains or losses from changes in financial assumptions
IAS 19.141(c)(iii)
070
Foreign currency exchange increase or (-) decrease
IAS 19.141(e)
080
Benefits paid
IAS 19.141(g)
090
Past service cost, including gains and losses arising from settlements
IAS 19.141(d)
100
Increase or (-) decrease through business combinations and disposals
IAS 19.141(h)
110
Other increases or (-) decreases
120
Closing balance [present value]
IAS 19.140(a)(ii); Annex V.Part 2.138
44.3
Memo items [related to staff expenses]
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Pension and similar expenses
Annex V.Part 2.139(a)
Annex V.Part 2.139(a)
020
Share based payments
Annex V.Part 2.139b)
IFRS 2.44; Annex V.Part 2.139(b)
45.
Breakdown of selected items of statement of profit or loss
45.1
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Changes in fair value due to credit risk
010
020
010
Financial assets designated at fair value through profit or loss
Accounting Directive art 8(1)(a),(6); IAS 39.9
IFRS 7.20(a)(i); IAS 39.55(a)
020
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a),(6); IAS 39.9
IFRS 7.20(a)(i); IAS 39.55(a)
030
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
45.2
Gains or losses on derecognition of non-financial assets other than held for sale
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
020
Investment property
IAS 40.69; IAS 1.34(a), 98(d)
030
Intangible assets
IAS 38.113-115A; IAS 1.34(a)
040
Other assets
IAS 1.34 (a)
050
GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS
IAS 1.34
45.3
Other operating income and expenses
References National GAAP based on BAD
References National GAAP compatible IFRS
Income
Expenses
010
020
010
Changes in fair value in tangible assets measured using the fair value model
Annex V.Part 2.141
IAS 40.76(d); Annex V.Part 2.141
020
Investment property
Annex V.Part 2.141
IAS 40.75(f); Annex V.Part 2.141
030
Operating leases other than investment property
Annex V.Part 2.142
IAS 17.50, 51, 56(b); Annex V.Part 2.142
040
Other
Annex V.Part 2.143
Annex V.Part 2.143
050
OTHER OPERATING INCOME OR EXPENSES
Annex V.Part 2.141-142
Annex V.Part 2.141-142
46.
Statement of changes in equity
Sources of equity changes
Capital
Share premium
Equity instruments issued other than Capital
Other equity
Accumulated other comprehensive income
Retained earnings
Revaluation reserves
Fair value reserves
Other reserves
First consolidation differences
(-) Treasury shares
Profit or (-) loss atributable to owners of the parent
(-) Interim dividends
Minority interests
Total
Accumulated Other Comprehensive Income
Other items
References National GAAP compatible IFRS
IAS 1.106, 54(r)
IAS 1.106, 78(e)
IAS 1.106, Annex V.Part 2.15-16
IAS 1.106; Annex V.Part 2.17
IAS 1.106
CRR art 4(123)
IFRS 1.30 D5-D8
IAS 1.106, 54(c)
IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20
IAS 1.106(a), 83 (a)(ii)
IAS 1.106; IAS 32.35
IAS 1.54(q), 106(a); IAS 27.27-28
IAS 1.54(q), 106(a); IAS 27.27-28
IAS 1.9(c), IG6
References National GAAP based on BAD
BAD art 4.Liabilities(9), BAD art 22
BAD art 4.Liabilities(10); CRR art 4(124)
Annex V.Part 2.15-17
Annex V.Part 2.17
Accounting Directive art 8(1)(a), (6)
BAD art 4 Liabilities (13); CRR art 4(123)
BAD art 4.Liabilities(12)
Accounting Directive 24(3)(c)
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20
BAD art 4.Liabilities(14)
CRR Article 26(2b)
Accounting Directive art 24(4)
Accounting Directive art 24(4)
010
020
030
040
050
060
070
075
080
085
090
100
110
120
130
140
010
Opening balance [before restatement]
020
Effects of corrections of errors
IAS 1.106.(b); IAS 8.42
030
Effects of changes in accounting policies
IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040
Opening balance [current period]
050
Issuance of ordinary shares
IAS 1.106.(d).(iii)
060
Issuance of preference shares
IAS 1.106.(d).(iii)
070
Issuance of other equity instruments
IAS 1.106.(d).(iii)
080
Exercise or expiration of other equity instruments issued
IAS 1.106.(d).(iii)
090
Conversion of debt to equity
IAS 1.106.(d).(iii)
100
Capital reduction
IAS 1.106.(d).(iii)
110
Dividends
IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120
Purchase of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
130
Sale or cancellation of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
140
Reclassification of financial instruments from equity to liability
IAS 1.106.(d).(iii)
150
Reclassification of financial instruments from liability to equity
IAS 1.106.(d).(iii)
160
Transfers among components of equity
IAS 1.106.(d).(iii)
170
Equity increase or (-) decrease resulting from business combinations
IAS 1.106.(d).(iii)
180
Share based payments
IAS 1.106.(d).(iii); IFRS 2.10
190
Other increase or (-) decrease in equity
IAS 1.106.(d)
200
Total comprehensive income for the year
IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210
Closing balance [current period]

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/IV (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-IV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.