Annex I
United Kingdom
ANNEX III
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
FINREP TEMPLATES FOR IFRS TEMPLATE NUMBER TEMPLATE CODE NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE PART 1 [QUARTERLY FREQUENCY] Balance Sheet Statement [Statement of Financial Position] 1.1 F 01.01 Balance Sheet Statement: assets 1.2 F 01.02 Balance Sheet Statement: liabilities 1.3 F 01.03 Balance Sheet Statement: equity 2 F 02.00 Statement of profit or loss 3 F 03.00 Statement of comprehensive income Breakdown of financial assets by instrument and by counterparty sector 4.1 F 04.01 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading 4.2.1 F 04.02.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss 4.2.2 F 04.02.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3.1 F 04.03.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income 4.4.1 F 04.04.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost 4.5 F 04.05 Subordinated financial assets 5.1 F 05.01 Breakdown of non-trading Loans and advances by product 6.1 F 06.01 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes F 07.00 Financial assets subject to impairment that are past due 7.1 F 07.01 Financial assets subject to impairment that are past due 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 9.1.1 F 09.01.1 Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given 9.2 F 09.02 Loan commitments, financial guarantees and other commitments received 10 F 10.00 Derivatives - Trading and economic hedges Hedge accounting 11.1 F 11.01 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge 11.3 F 11.03 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge 11.4 F 11.04 Hedged items in fair value hedges Movements in allowances and provisions for credit losses 12.1 F 12.01 Movements in allowances and provisions for credit losses 12.2 F 12.02 Transfers between impairment stages (gross basis presentation) Collateral and guarantees received 13.1 F 13.01 Breakdown of collateral and guarantees by loans and advances other than held for trading 13.2 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 and trading financial assets and trading financial liabilities by instrument 16.4 F 16.04 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk 16.4.1 F 16.04.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument 16.5 F 16.05 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument 16.6 F 16.06 Gains or losses from hedge accounting 16.7 F 16.07 Impairment on non-financial assets 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 20.7.1 F 20.07.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes 21 F 21.00 Tangible and intangible assets: assets subject to operating lease Asset management, custody and other service functions 22.1 F 22.01 Fee and commission income and expenses by activity 22.2 F 22.02 Assets involved in the services provided 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 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 and investments in subsidiaries, joint ventures and associates 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 Breakdown in table Carrying amount Annex V.Part 1.27 010 010 Cash, cash balances at central banks and other demand deposits IAS 1.54 (i) 020 Cash on hand Annex V.Part 2.1 030 Cash balances at central banks Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 5 050 Financial assets held for trading IFRS 9.Appendix A 060 Derivatives IFRS 9.Appendix A 10 070 Equity instruments IAS 32.11 4 080 Debt securities Annex V.Part 1.31 4 090 Loans and advances Annex V.Part 1.32 4 096 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS 9.4.1.4 4 097 Equity instruments IAS 32.11 4 098 Debt securities Annex V.Part 1.31 4 099 Loans and advances Annex V.Part 1.32 4 100 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 4 120 Debt securities Annex V.Part 1.31 4 130 Loans and advances Annex V.Part 1.32 4 141 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A 4 142 Equity instruments IAS 32.11 4 143 Debt securities Annex V.Part 1.31 4 144 Loans and advances Annex V.Part 1.32 4 181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2 4 182 Debt securities Annex V.Part 1.31 4 183 Loans and advances Annex V.Part 1.32 4 240 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22 11 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS 9.6.5.8 260 Investments in subsidiaries, joint ventures and associates IAS 1.54(e); Annex V.Part 1.21, Part 2.4 40 270 Tangible assets 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 IAS 1.54(c); CRR art 4(1)(115) 310 Goodwill IFRS 3.B67(d); CRR art 4(1)(113) 320 Other intangible assets 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 IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) 360 Other assets 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 2.7 380 TOTAL ASSETS IAS 1.9(a), IG 6 1.2
Liabilities
References Breakdown in table Carrying amount Annex V.Part 1.27 010 010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6 8 020 Derivatives IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) 10 030 Short positions IFRS 9.BA7(b) 8 040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8 050 Debt securities issued Annex V.Part 1.37 8 060 Other financial liabilities Annex V.Part 1.38-41 8 070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IFRS 9.4.2.2 8 080 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8 090 Debt securities issued Annex V.Part 1.37 8 100 Other financial liabilities Annex V.Part 1.38-41 8 110 Financial liabilities measured at amortised cost IFRS 7.8(g); IFRS 9.4.2.1 8 120 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8 130 Debt securities issued Annex V.Part 1.37 8 140 Other financial liabilities Annex V.Part 1.38-41 8 150 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.26 11 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS 9.6.5.8 170 Provisions IAS 37.10; IAS 1.54(l) 43 180 Pensions and other post employment defined benefit obligations IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 43 190 Other long term employee benefits IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 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 IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 9 12 43 230 Other provisions IAS 37.14 43 240 Tax liabilities IAS 1.54(n-o) 250 Current tax liabilities IAS 1.54(n); IAS 12.5 260 Deferred tax liabilities IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) 270 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 280 Other liabilities Annex V.Part 2.13 290 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 300 TOTAL LIABILITIES IAS 1.9(b);IG 6 1.3
Equity
References Breakdown in table Carrying amount 010 010 Capital IAS 1.54(r), BAD art 22 46 020 Paid up capital IAS 1.78(e) 030 Unpaid capital which has been called up Annex V.Part 2.14 040 Share premium IAS 1.78(e); CRR art 4(1)(124) 46 050 Equity instruments issued other than capital Annex V.Part 2.18-19 46 060 Equity component of compound financial instruments IAS 32.28-29; Annex V.Part 2.18 070 Other equity instruments issued Annex V.Part 2.19 080 Other equity IFRS 2.10; Annex V.Part 2.20 090 Accumulated other comprehensive income CRR art 4(1)(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, IG6; IAS 19.120(c) 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.IG6; IAS 28.10 320 Fair value changes of equity instruments measured at fair value through other comprehensive income IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 330 Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 340 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 350 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 360 Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 128 Items that may be reclassified to profit or loss IAS 1.82A(a) (ii) 130 Hedge of net investments in foreign operations [effective portion] IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 140 Foreign currency translation IAS 21.52(b); IAS 21.32, 38-49 150 Hedging derivatives. Cash flow hedges reserve [effective portion] IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 155 Fair value changes of debt instruments measured at fair value through other comprehensive income IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 165 Hedging instruments [not designated elements] IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 170 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.IG6; IAS 28.10 190 Retained earnings CRR art 4(1)(123) 200 Revaluation reserves IFRS 1.30, D5-D8; Annex V.Part 2.28 210 Other reserves IAS 1.54; IAS 1.78(e) 220 Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method IAS 28.11; Annex V.Part 2.29 230 Other Annex V.Part 2.29 240 (-) Treasury shares IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 46 250 Profit or loss attributable to owners of the parent IAS 1.81B (b)(ii) 2 260 (-) Interim dividends IAS 32.35 270 Minority interests [Non-controlling interests] IAS 1.54(q) 280 Accumulated Other Comprehensive Income CRR art 4(1)(100) 46 290 Other items 46 300 TOTAL EQUITY IAS 1.9(c), IG 6 46 310 TOTAL EQUITY AND TOTAL LIABILITIES IAS 1.IG6 2.
Statement of profit or loss
References Breakdown in table Current period 010 010 Interest income IAS 1.97; Annex V.Part 2.31 16 020 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 025 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 030 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e) 041 Financial assets at fair value through other comprehensive income IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A 051 Financial assets at amortised cost IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 070 Derivatives - Hedge accounting, interest rate risk IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 080 Other assets Annex V.Part 2.36 085 Interest income on liabilities IFRS 9.5.7.1, Annex V.Part 2.37 090 (Interest expenses) IAS 1.97; Annex V.Part 2.31 16 100 (Financial liabilities held for trading) IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 110 (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); IFRS 9.5.7.2 130 (Derivatives - Hedge accounting, interest rate risk) IAS 39.9; Annex V.Part 2.35 140 (Other liabilities) Annex V.Part 2.38 145 (Interest expense on assets) IFRS 9.5.7.1, Annex V.Part 2.39 150 (Expenses on share capital repayable on demand) IFRIC 2.11 160 Dividend income Annex V.Part 2.40 31 170 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 175 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 191 Financial assets at fair value through other comprehensive income IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 192 Investments in subsidiaries, joint ventures and associates accounted for using other than equity method Annex V Part 2 .42 200 Fee and commission income IFRS 7.20(c) 22 210 (Fee and commission expenses) 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 Annex V.Part 2.45 16 231 Financial assets at fair value through other comprehensive income IFRS 9.4.12A; IFRS 9.5.7.10-11 241 Financial assets at amortised cost IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 260 Financial liabilities measured at amortised cost IFRS 7.20(a)(v); IFRS 9.5.7.2 270 Other 280 Gains or (-) losses on financial assets and liabilities held for trading, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 16 287 Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 290 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 16, 45 300 Gains or (-) losses from hedge accounting, net Annex V.Part 2.47 16 310 Exchange differences [gain or (-) loss], net IAS 21.28, 52 (a) 330 Gains or (-) losses on derecognition of non-financial assets, net IAS 1.34; Annex V. Part 2.48 45 340 Other operating income Annex V.Part 2.314-316 45 350 (Other operating expenses) Annex V.Part 2.314-316 45 355 TOTAL OPERATING INCOME, NET 360 (Administrative expenses) 370 (Staff expenses) IAS 19.7; IAS 1.102, IG 6 44 380 (Other administrative expenses) 390 (Depreciation) IAS 1.102, 104 400 (Property, Plant and Equipment) IAS 1.104; IAS 16.73(e)(vii) 410 (Investment Properties) IAS 1.104; IAS 40.79(d)(iv) 420 (Other intangible assets) IAS 1.104; IAS 38.118(e)(vi) 425 Modification gains or (-) losses, net IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 426 Financial assets at fair value through other comprehensive income IFRS 7.35J 427 Financial assets at amortised cost IFRS 7.35J 430 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g) 9 12 43 440 (Commitments and guarantees given) IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 450 (Other provisions) 460 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 12 481 (Financial assets at fair value through other comprehensive income) IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 12 491 (Financial assets at amortised cost) IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 12 510 (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) 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) IAS 16.73(e)(v-vi) 540 (Investment properties) IAS 40.79(d)(v) 550 (Goodwill) IFRS 3.Appendix B67(d)(v); IAS 36.124 560 (Other intangible assets) IAS 38.118 (e)(iv)(v) 570 (Other) IAS 36.126 (a)(b) 580 Negative goodwill recognised in profit or loss IFRS 3.Appendix B64(n)(i) 590 Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method Annex V.Part 2.54 600 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 2.55 610 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) IAS 1.82(d); IAS 12.77 630 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS IAS 1, IG 6 640 Profit or (-) loss after tax from discontinued operations IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 650 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 IAS 1.81A(a) 680 Attributable to minority interest [non-controlling interests] IAS 1.81B (b)(i) 690 Attributable to owners of the parent IAS 1.81B (b)(ii) 3.
Statement of comprehensive income
References Current period 010 010 Profit or (-) loss for the year IAS 1.7, IG6 020 Other comprehensive income IAS 1.7, IG6 030 Items that will not be reclassified to profit or loss IAS 1.82A(a)(i) 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 19.120(c) 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.IG6; IAS 28.10 081 Fair value changes of equity instruments measured at fair value through other comprehensive income IAS 1.7(d) 083 Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 084 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 085 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 086 Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS 1.7(f) 090 Income tax relating to items that will not be reclassified IAS 1.91(b); Annex V.Part 2.66 100 Items that may be reclassified to profit or loss IAS 1.82A(a)(ii) 110 Hedge of net investments in foreign operations [effective portion] IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 120 Valuation gains or (-) losses taken to equity IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 130 Transferred to profit or loss IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 140 Other reclassifications Annex V.Part 2.65 150 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 Annex V.Part 2.65 190 Cash flow hedges [effective portion] IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); 200 Valuation gains or (-) losses taken to equity IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) 210 Transferred to profit or loss IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 220 Transferred to initial carrying amount of hedged items IAS 1.IG6;IFRS 9.6.5.11(d)(i) 230 Other reclassifications Annex V.Part 2.65 231 Hedging instruments [not designated elements] IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 232 Valuation gains or (-) losses taken to equity IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) 233 Transferred to profit or loss IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 234 Other reclassifications Annex V.Part 2.65 241 Debt instruments at fair value through other comprehensive income IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 251 Valuation gains or (-) losses taken to equity IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 261 Transferred to profit or loss IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 270 Other reclassifications IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 280 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.IG6; IAS 28.10 330 Income tax relating to items that may be reclassified to profit or (-) loss IAS 1.91(b), IG6; Annex V.Part 2.66 340 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 Carrying amount Annex V.Part 1.27 010 005 Derivatives 010 Equity instruments IAS 32.11, Annex V.Part 1.44(b) 030 of which: credit institutions Annex V.Part 1.42(c) 040 of which: other financial corporations Annex V.Part 1.42(d) 050 of which: non-financial corporations Annex V.Part 1.42(e) 060 Debt securities Annex V.Part 1.31, 44(b) 070 Central banks Annex V.Part 1.42(a) 080 General governments Annex V.Part 1.42(b) 090 Credit institutions Annex V.Part 1.42(c) 100 Other financial corporations Annex V.Part 1.42(d) 110 Non-financial corporations Annex V.Part 1.42(e) 120 Loans and advances Annex V.Part 1.32, 44(a) 130 Central banks Annex V.Part 1.42(a) 140 General governments Annex V.Part 1.42(b) 150 Credit institutions Annex V.Part 1.42(c) 160 Other financial corporations Annex V.Part 1.42(d) 170 Non-financial corporations Annex V.Part 1.42(e) 180 Households Annex V.Part 1.42(f) 190 FINANCIAL ASSETS HELD FOR TRADING IFRS 9.Appendix A 4.2.1
Non-trading financial assets mandatorily at fair value through profit or loss
References Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Annex V.Part 1.27 Annex V.Part 2.69 010 020 010 Equity instruments IAS 32.11, Annex V.Part 1.44(b) 020 of which: credit institutions Annex V.Part 1.42(c) 030 of which: other financial corporations Annex V.Part 1.42(d) 040 of which: non-financial corporations Annex V.Part 1.42(e) 050 Debt securities Annex V.Part 1.31, 44(b) 060 Central banks Annex V.Part 1.42(a) 070 General governments Annex V.Part 1.42(b) 080 Credit institutions Annex V.Part 1.42(c) 090 Other financial corporations Annex V.Part 1.42(d) 100 Non-financial corporations Annex V.Part 1.42(e) 110 Loans and advances Annex V.Part 1.32, 44(a) 120 Central banks Annex V.Part 1.42(a) 130 General governments Annex V.Part 1.42(b) 140 Credit institutions Annex V.Part 1.42(c) 150 Other financial corporations Annex V.Part 1.42(d) 160 Non-financial corporations Annex V.Part 1.42(e) 170 Households Annex V.Part 1.42(f) 180 NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8(a)(ii); IFRS 9.4.1.4 4.2.2
Financial assets designated at fair value through profit or loss
References Carrying amount Accumulated negative changes in fair value due to credit risk on non-performing exposures Annex V.Part 1.27 Annex V.Part 2.69 010 020 060 Debt securities Annex V.Part 1.31, 44(b) 070 Central banks Annex V.Part 1.42(a) 080 General governments Annex V.Part 1.42(b) 090 Credit institutions Annex V.Part 1.42(c) 100 Other financial corporations Annex V.Part 1.42(d) 110 Non-financial corporations Annex V.Part 1.42(e) 120 Loans and advances Annex V.Part 1.32, 44(a) 130 Central banks Annex V.Part 1.42(a) 140 General governments Annex V.Part 1.42(b) 150 Credit institutions Annex V.Part 1.42(c) 160 Other financial corporations Annex V.Part 1.42(d) 170 Non-financial corporations Annex V.Part 1.42(e) 180 Households Annex V.Part 1.42(f) 190 FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8(a)(i); IFRS 9.4.1.5 4.3.1
Financial assets at fair value through other comprehensive income
References Carrying amount Gross carrying amount Annex V.Part 1.34(b) Accumulated impairment Annex V.Part 2.70(b), 71 Accumulated partial write-offs Accumulated total write-offs Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Assets without significant increase in credit risk since initial recognition (Stage 1) of which: instruments with low credit risk Annex V.Part 1.27 IFRS 9.5.5.5; IFRS 7.35M(a) IFRS 9.B5.5.22-24; Annex V.Part 2.75 IFRS 9.5.5.3, IFRS 7.35M(b)(i) IFRS 9.5.5.1, 7.35M(b)(ii) IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 010 015 020 030 040 050 060 070 080 090 010 Equity instruments IAS 32.11; Annex V.Part 1.44(b) 020 of which: credit institutions Annex V.Part 1.42(c) 030 of which: other financial corporations Annex V.Part 1.42(d) 040 of which: non-financial corporations Annex V.Part 1.42(e) 050 Debt securities Annex V.Part 1.31, 44(b) 060 Central banks Annex V.Part 1.42(a) 070 General governments Annex V.Part 1.42(b) 080 Credit institutions Annex V.Part 1.42(c) 090 Other financial corporations Annex V.Part 1.42(d) 100 Non-financial corporations Annex V.Part 1.42(e) 110 Loans and advances Annex V.Part 1.32, 44(a) 120 Central banks Annex V.Part 1.42(a) 130 General governments Annex V.Part 1.42(b) 140 Credit institutions Annex V.Part 1.42(c) 150 Other financial corporations Annex V.Part 1.42(d) 160 Non-financial corporations Annex V.Part 1.42(e) 170 Households Annex V.Part 1.42(f) 180 FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS 7.8(h); IFRS 9.4.1.2A 190 of which: purchased credit-impaired financial assets IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77 4.4.1
Financial assets at amortised cost
References Carrying amount Gross carrying amount Annex V.Part 1.34(b) Accumulated impairment Annex V.Part 2.70(a), 71 Accumulated partial write-offs Accumulated total write-offs Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) Assets without significant increase in credit risk since initial recognition (Stage 1) of which: instruments with low credit risk Annex V.Part 1.27 IFRS 9.5.5.5; IFRS 7.35M(a) IFRS 9.B5.5.22-24; Annex V.Part 2.75 IFRS 9.5.5.3, IFRS 7.35M(b)(i) IFRS 9.5.5.1, 7.35M(b)(ii) IFRS 9.5.5.5; IFRS7.35H(a) IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i) IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii) IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 010 015 020 030 040 050 060 070 080 090 010 Debt securities Annex V.Part 1.31, 44(b) 020 Central banks Annex V.Part 1.42(a) 030 General governments Annex V.Part 1.42(b) 040 Credit institutions Annex V.Part 1.42(c) 050 Other financial corporations Annex V.Part 1.42(d) 060 Non-financial corporations Annex V.Part 1.42(e) 070 Loans and advances Annex V.Part 1.32, 44(a) 080 Central banks Annex V.Part 1.42(a) 090 General governments Annex V.Part 1.42(b) 100 Credit institutions Annex V.Part 1.42(c) 110 Other financial corporations Annex V.Part 1.42(d) 120 Non-financial corporations Annex V.Part 1.42(e) 130 Households Annex V.Part 1.42(f) 140 FINANCIAL ASSETS AT AMORTISED COST IFRS 7.8(f); IFRS 9.4.1.2 150 of which: purchased credit-impaired financial assets IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77 4.5
Subordinated financial assets
References Carrying amount Annex V.Part 1.27 010 010 Loans and advances Annex V.Part 1.32 020 Debt securities Annex V.Part 1.31 030 SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS Annex V.Part 2.78, 100 5.
Breakdown of non-trading Loans and advances by product
5.1
Loans and advances other than held for trading and trading assets by product
References Gross carrying amount Carrying amount Annex V.Part 1.27 Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Annex V.Part 1.34 Annex V.Part 1.42(a) Annex V.Part 1.42(b) Annex V.Part 1.42(c) Annex V.Part 1.42(d) Annex V.Part 1.42(e) Annex V.Part 1.42(f) 005 010 020 030 040 050 060 By product 010 On demand [call] and short notice [current account] Annex V.Part 2.85(a) 020 Credit card debt Annex V.Part 2.85(b) 030 Trade receivables Annex V.Part 2.85(c) 040 Finance leases Annex V.Part 2.85(d) 050 Reverse repurchase loans Annex V.Part 2.85(e) 060 Other term loans Annex V.Part 2.85(f) 070 Advances that are not loans Annex V.Part 2.85(g) 080 LOANS AND ADVANCES Annex V.Part 1.32, 44(a) By collateral 090 of which: Loans collateralized by immovable property Annex V.Part 2.86(a), 87 100 of which: other collateralized loans Annex V.Part 2.86(b), 87 By purpose 110 of which: credit for consumption Annex V.Part 2.88(a) 120 of which: lending for house purchase Annex V.Part 2.88(b) By subordination 130 of which: project finance loans Annex V.Part 2.89; CRR Art 147(8) 6.
Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
6.1
Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
References Non-financial corporations Annex V.Part 1.42(e), Part 2.91 Accumulated impairment Accumulated negative changes in fair value due to credit risk on non-performing exposures Gross carrying amount of which: loans and advances subject to impairment Of which: non-performing Annex V.Part 1.34 Annex V.Part 2.93 Annex V.Part 2. 213-232 Annex V.Part 2.70-71 Annex V.Part 2.69 010 011 012 021 022 010 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 105 K
Financial and insurance activities
NACE Regulation, Annex V.Part 2.92 110 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 1.32, Part 2.90 7.
Financial assets subject to impairment that are past due
7.1
Financial assets subject to impairment that are past due
References Carrying amount Annex V.Part 1.27 Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired assets (Stage 3) ≤ 30 days > 30 days ≤ 90 days > 90 days ≤ 30 days > 30 days ≤ 90 days > 90 days ≤ 30 days > 30 days ≤ 90 days > 90 days IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 010 020 030 040 050 060 070 080 090 060 Debt securities Annex V.Part 1.31, 44(b) 070 Central banks Annex V.Part 1.42(a) 080 General governments Annex V.Part 1.42(b) 090 Credit institutions Annex V.Part 1.42(c) 100 Other financial corporations Annex V.Part 1.42(d) 110 Non-financial corporations Annex V.Part 1.42(e) 120 Loans and advances Annex V.Part 1.32, 44(a) 130 Central banks Annex V.Part 1.42(a) 140 General governments Annex V.Part 1.42(b) 150 Credit institutions Annex V.Part 1.42(c) 160 Other financial corporations Annex V.Part 1.42(d) 170 Non-financial corporations Annex V.Part 1.42(e) 180 Households Annex V.Part 1.42(f) 190 TOTAL DEBT INSTRUMENTS Annex V Part 2.94-95 Loans and advances by product, by collateral and by subordination 200 On demand [call] and short notice [current account] Annex V.Part 2.85(a) 210 Credit card debt Annex V.Part 2.85(b) 220 Trade receivables Annex V.Part 2.85(c) 230 Finance leases Annex V.Part 2.85(d) 240 Reverse repurchase loans Annex V.Part 2.85(e) 250 Other term loans Annex V.Part 2.85(f) 260 Advances that are not loans Annex V.Part 2.85(g) 270 of which: Loans collateralized by immovable property Annex V.Part 2.86(a), 87 280 of which: other collateralized loans Annex V.Part 2.86(b), 87 290 of which: credit for consumption Annex V.Part 2.88(a) 300 of which: lending for house purchase Annex V.Part 2.88(b) 310 of which: project finance loans Annex V.Part 2.89; CRR Art 147(8) 8.
Breakdown of financial liabilities
8.1
Breakdown of financial liabilities by product and by counterparty sector
References National GAAP compatible IFRS Carrying amount Annex V.Part 1.27 Accumulated changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1 IFRS 7.24A(a); IFRS 9.6 CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 010 020 030 037 040 010 Derivatives IFRS 9.BA.7(a) 020 Short positions FRS 9.BA.7(b) 030 Equity instruments IAS 32.11 040 Debt securities Annex V.Part 1.31 050 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 060 Central banks Annex V.Part 1.42(a), 44(c) 070 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 080 Deposits with agreed maturity 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 2.97 100 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 110 General governments Annex V.Part 1.42(b), 44(c) 120 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 130 Deposits with agreed maturity 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 2.97 150 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 160 Credit institutions Annex V.Part 1.42(c),44(c) 170 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 180 Deposits with agreed maturity 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 2.97 200 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 210 Other financial corporations Annex V.Part 1.42(d),44(c) 220 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 230 Deposits with agreed maturity 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 2.97 250 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 260 Non-financial corporations Annex V.Part 1.42(e), 44(c) 270 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 280 Deposits with agreed maturity 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 2.97 300 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 310 Households Annex V.Part 1.42(f), 44(c) 320 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 330 Deposits with agreed maturity 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 2.97 350 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 360 Debt securities issued Annex V.Part 1.37, Part 2.98 370 Certificates of deposits Annex V.Part 2.98(a) 380 Asset-backed securities CRR art 4(1)(61) 390 Covered bonds CRR art 129 400 Hybrid contracts Annex V.Part 2.98(d) 410 Other debt securities issued Annex V.Part 2.98(e) 420 Convertible compound financial instruments IAS 32.AG 31 430 Non-convertible 440 Other financial liabilities Annex V.Part 1.38-41 450 FINANCIAL LIABILITIES 8.2
Subordinated financial liabilities
References Carriyng amount Designated at fair value through profit or loss At amortized cost IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1 010 020 010 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 020 Debt securities issued Annex V.Part 1.37 030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.99-100 9.
Loan commitments, financial guarantees and other commitments
9.1.1
Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given
References National GAAP compatible IFRS Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118 Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109 Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 Commitments and financial guarantees measured at fair value Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Instruments without significant increase in credit risk since initial recognition (Stage 1) Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Credit-impaired instruments (Stage 3) Nominal amount Provision Nominal amount Accumulated negative changes in fair value due to credit risk on non-performing commitments IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a) IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i) IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii) IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118 IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111 IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118 Annex V Part 2.69 010 020 030 040 050 060 100 110 120 130 010 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 021 of which: non-performing Annex V.Part 2.117 030 Central banks Annex V.Part 1.42(a) 040 General governments Annex V.Part 1.42(b) 050 Credit institutions Annex V.Part 1.42(c) 060 Other financial corporations Annex V.Part 1.42(d) 070 Non-financial corporations Annex V.Part 1.42(e) 080 Households Annex V.Part 1.42(f) 090 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 101 of which: non-performing Annex V.Part 2.117 110 Central banks Annex V.Part 1.42(a) 120 General governments Annex V.Part 1.42(b) 130 Credit institutions Annex V.Part 1.42(c) 140 Other financial corporations Annex V.Part 1.42(d) 150 Non-financial corporations Annex V.Part 1.42(e) 160 Households Annex V.Part 1.42(f) 170 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 181 of which: non-performing Annex V.Part 2.117 190 Central banks Annex V.Part 1.42(a) 200 General governments Annex V.Part 1.42(b) 210 Credit institutions Annex V.Part 1.42(c) 220 Other financial corporations Annex V.Part 1.42(d) 230 Non-financial corporations Annex V.Part 1.42(e) 240 Households Annex V.Part 1.42(f) 9.2
Loan commitments, financial guarantees and other commitments received
References Maximum amount of the guarantee that can be considered Nominal amount IFRS 7.36 (b); Annex V.Part 2.119 Annex V.Part 2.119 010 020 010 Loan commitments received IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113 020 Central banks Annex V.Part 1.42(a) 030 General governments Annex V.Part 1.42(b) 040 Credit institutions Annex V.Part 1.42(c) 050 Other financial corporations Annex V.Part 1.42(d) 060 Non-financial corporations Annex V.Part 1.42(e) 070 Households Annex V.Part 1.42(f) 080 Financial guarantees received IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114 090 Central banks Annex V.Part 1.42(a) 100 General governments Annex V.Part 1.42(b) 110 Credit institutions Annex V.Part 1.42(c) 120 Other financial corporations Annex V.Part 1.42(d) 130 Non-financial corporations Annex V.Part 1.42(e) 140 Households Annex V.Part 1.42(f) 150 Other Commitments received Annex V.Part 1.44(h), Part 2.102-103, 115 160 Central banks Annex V.Part 1.42(a) 170 General governments Annex V.Part 1.42(b) 180 Credit institutions Annex V.Part 1.42(c) 190 Other financial corporations Annex V.Part 1.42(d) 200 Non-financial corporations Annex V.Part 1.42(e) 210 Households Annex V.Part 1.42(f) 10.
Derivatives - Trading and economic hedges
By type of risk / By product or by type of market References Carrying amount Notional amount Financial assets Held for trading and trading Financial liabilities Held for trading and trading Total Trading of which: sold Annex V.Part 2.120, 131 IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 Annex V.Part 2.133-135 Annex V.Part 2.133-135 010 020 030 040 010 Interest rate Annex V.Part 2.129(a) 020 of which: economic hedges Annex V.Part 2.137-139 030 OTC options Annex V.Part 2.136 040 OTC other Annex V.Part 2.136 050 Organized market options Annex V.Part 2.136 060 Organized market other Annex V.Part 2.136 070 Equity Annex V.Part 2.129(b) 080 of which: economic hedges Annex V.Part 2.137-139 090 OTC options Annex V.Part 2.136 100 OTC other Annex V.Part 2.136 110 Organized market options Annex V.Part 2.136 120 Organized market other Annex V.Part 2.136 130 Foreign exchange and gold Annex V.Part 2.129(c) 140 of which: economic hedges Annex V.Part 2.137-139 150 OTC options Annex V.Part 2.136 160 OTC other Annex V.Part 2.136 170 Organized market options Annex V.Part 2.136 180 Organized market other Annex V.Part 2.136 190 Credit Annex V.Part 2.129(d) 195 of which: economic hedges with use of the fair value option IFRS 9.6.7.1; Annex V.Part 2.140 201 of which: other economic hedges Annex V.Part 2.137-140 210 Credit default swap 220 Credit spread option 230 Total return swap 240 Other 250 Commodity Annex V.Part 2.129(e) 260 of which: economic hedges Annex V.Part 2.137-139 270 Other Annex V.Part 2.129(f) 280 of which: economic hedges Annex V.Part 2.137-139 290 DERIVATIVES IFRS 9.Appendix A 300 of which: OTC - credit institutions Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 310 of which: OTC - other financial corporations Annex V.Part 1.42(d), 44(e), Part 2.141(b) 320 of which: OTC - rest Annex V.Part 1.44(e), Part 2.141(c) 11.
Hedge accounting
11.1
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
By product or by type of market References Carrying amount Notional amount Assets Liabilities Total Hedging of which: sold IFRS 7.24A; Annex V.Part 2.120, 131 IFRS 7.24A; Annex V.Part 2.120, 131 Annex V.Part 2.133-135 Annex V.Part 2.133-135 010 020 030 040 010 Interest rate Annex V.Part 2.129(a) 020 OTC options Annex V.Part 2.136 030 OTC other Annex V.Part 2.136 040 Organized market options Annex V.Part 2.136 050 Organized market other Annex V.Part 2.136 060 Equity Annex V.Part 2.129(b) 070 OTC options Annex V.Part 2.136 080 OTC other Annex V.Part 2.136 090 Organized market options Annex V.Part 2.136 100 Organized market other Annex V.Part 2.136 110 Foreign exchange and gold Annex V.Part 2.129(c) 120 OTC options Annex V.Part 2.136 130 OTC other Annex V.Part 2.136 140 Organized market options Annex V.Part 2.136 150 Organized market other Annex V.Part 2.136 160 Credit Annex V.Part 2.129(d) 170 Credit default swap Annex V.Part 2.136 180 Credit spread option Annex V.Part 2.136 190 Total return swap Annex V.Part 2.136 200 Other Annex V.Part 2.136 210 Commodity Annex V.Part 2.129(e) 220 Other Annex V.Part 2.129(f) 230 FAIR VALUE HEDGES IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a) 240 Interest rate Annex V.Part 2.129(a) 250 OTC options Annex V.Part 2.136 260 OTC other Annex V.Part 2.136 270 Organized market options Annex V.Part 2.136 280 Organized market other Annex V.Part 2.136 290 Equity Annex V.Part 2.129(b) 300 OTC options Annex V.Part 2.136 310 OTC other Annex V.Part 2.136 320 Organized market options Annex V.Part 2.136 330 Organized market other Annex V.Part 2.136 340 Foreign exchange and gold Annex V.Part 2.129(c) 350 OTC options Annex V.Part 2.136 360 OTC other Annex V.Part 2.136 370 Organized market options Annex V.Part 2.136 380 Organized market other Annex V.Part 2.136 390 Credit Annex V.Part 2.129(d) 400 Credit default swap Annex V.Part 2.136 410 Credit spread option Annex V.Part 2.136 420 Total return swap Annex V.Part 2.136 430 Other Annex V.Part 2.136 440 Commodity Annex V.Part 2.129(e) 450 Other Annex V.Part 2.129(f) 460 CASH FLOW HEDGES IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) 470 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) 480 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK IAS 39.71, 81A, 89A, AG 114-132 490 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK IAS 39.71 500 DERIVATIVES-HEDGE ACCOUNTING IFRS 7.24A; IAS 39.9; IFRS 9.6.1 510 of which: OTC - credit institutions Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 520 of which: OTC - other financial corporations Annex V.Part 1.42(d), 44(e), Part 2.141(b) 530 of which: OTC - rest Annex V.Part 1.44(e), Part 2.141(c) 11.3
Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
References Carrying amount Fair value hedge Cash flow hedge Hedge of net investment in a foreign operation Annex V.Part 2.145 Annex V.Part 2.145 Annex V.Part 2.145 010 020 030 010 Non-derivative financial assets IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 020 of which: Financial assets held for trading IFRS 9.Appendix A 030 of which: Non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.4.1.4; IFRS 7.8(a)(ii) 040 of which: Financial assets designated at fair value through profit or loss IFRS 9.4.1.5; IFRS 7.8(a)(i) 050 Non-derivative financial liabilities IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 060 Financial liabilities held for trading IFRS 9.Appendix A 070 Financial liabilities designated at fair value through profit or loss IFRS 9.4.2.1; IFRS 9.6.2.2 080 Financial assets at amortised cost IFRS 9.4.2.1; IFRS 9.6.2.2 F11.4
Hedged items in fair value hedges
References Micro-hedges Micro-hedges - Net position hedge Hedge adjustments on micro-hedges Macro hedges Carrying amount Assets or liabilities included in hedge of a net position (before netting) Hedge adjustments included in the carrying amount of assets/liabilities Remaining adjustments for discontinued micro hedges including hedges of net positions Hedged items in portfolio hedge of interest rate risk IFRS 7.24B(a), Annex V.Part 2.146, 147 IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151 IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149 IFRS 7.24B(a)(v); Annex V.Part 2.148, 150 IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152 010 020 030 040 050 ASSETS 010 Financial assets measured at fair value through other comprehensive income IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151 020 Interest rate Annex V.Part 2.129(a) 030 Equity Annex V.Part 2.129(b) 040 Foreign exchange and gold Annex V.Part 2.129(c) 050 Credit Annex V.Part 2.129(d) 060 Commodity Annex V.Part 2.129(e) 070 Other Annex V.Part 2.129(f) 080 Financial assets measured at amortised cost IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151 090 Interest rate Annex V.Part 2.129(a) 100 Equity Annex V.Part 2.129(b) 110 Foreign exchange and gold Annex V.Part 2.129(c) 120 Credit Annex V.Part 2.129(d) 130 Commodity Annex V.Part 2.129(e) 140 Other Annex V.Part 2.129(f) LIABILITIES 150 Financial liabilities measured at amortised costs IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151 160 Interest rate Annex V.Part 2.129(a) 170 Equity Annex V.Part 2.129(b) 180 Foreign exchange and gold Annex V.Part 2.129(c) 190 Credit Annex V.Part 2.129(d) 200 Commodity Annex V.Part 2.129(e) 210 Other Annex V.Part 2.129(f) 12.
Movements in allowances and provisions for credit losses
12.1
Movements in allowances and provisions for credit losses
References Opening balance Increases due to origination and acquisition Decreases due to derecognition Changes due to change in credit risk (net) Changes due to modifications without derecognition (net) Changes due to update in the institution's methodology for estimation (net) Decrease in allowance account due to write-offs Other adjustments Closing balance Recoveries of previously written-off amounts recorded directly to the statement of profit or loss Amounts written-off directly to the statement of profit or loss IFRS 7.35I; Annex V.Part 2.159, 164(b) IFRS 7.35I; Annex V.Part 2.160, 164(b) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 IFRS 9.5.4.4; Annex V.Part 2.165 010 020 030 040 050 070 080 090 100 110 120 010 Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) IFRS 9.5.5.5 020 Debt securities Annex V.Part 1.31, 44(b) 030 Central banks Annex V.Part 1.42(a) 040 General governments Annex V.Part 1.42(b) 050 Credit institutions Annex V.Part 1.42(c) 060 Other financial corporations Annex V.Part 1.42(d) 070 Non-financial corporations Annex V.Part 1.42(e) 080 Loans and advances Annex V.Part 1.32, 44(a) 090 Central banks Annex V.Part 1.42(a) 100 General governments Annex V.Part 1.42(b) 110 Credit institutions Annex V.Part 1.42(c) 120 Other financial corporations Annex V.Part 1.42(d) 130 Non-financial corporations Annex V.Part 1.42(e) 140 Households Annex V.Part 1.42(f) 160 of which: collectively measured allowances IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 170 of which: individually measured allowances IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 180 Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) IFRS 9.5.5.3 190 Debt securities Annex V.Part 1.31, 44(b) 200 Central banks Annex V.Part 1.42(a) 210 General governments Annex V.Part 1.42(b) 220 Credit institutions Annex V.Part 1.42(c) 230 Other financial corporations Annex V.Part 1.42(d) 240 Non-financial corporations Annex V.Part 1.42(e) 250 Loans and advances Annex V.Part 1.32, 44(a) 260 Central banks Annex V.Part 1.42(a) 270 General governments Annex V.Part 1.42(b) 280 Credit institutions Annex V.Part 1.42(c) 290 Other financial corporations Annex V.Part 1.42(d) 300 Non-financial corporations Annex V.Part 1.42(e) 310 Households Annex V.Part 1.42(f) 330 of which: collectively measured allowances IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 340 of which: individually measured allowances IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 350 of which: non-performing Annex V.Part 2.213-232 360 Allowances for credit-impaired debt instruments (Stage 3) IFRS 9.5.5.1, 9. Appendix A 370 Debt securities Annex V.Part 1.31, 44(b) 380 Central banks Annex V.Part 1.42(a) 390 General governments Annex V.Part 1.42(b) 400 Credit institutions Annex V.Part 1.42(c) 410 Other financial corporations Annex V.Part 1.42(d) 420 Non-financial corporations Annex V.Part 1.42(e) 430 Loans and advances Annex V.Part 1.32, 44(a) 440 Central banks Annex V.Part 1.42(a) 450 General governments Annex V.Part 1.42(b) 460 Credit institutions Annex V.Part 1.42(c) 470 Other financial corporations Annex V.Part 1.42(d) 480 Non-financial corporations Annex V.Part 1.42(e) 490 Households Annex V.Part 1.42(f) 500 of which: collectively measured allowances IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 510 of which: individually measured allowances IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 520 Total allowance for debt instruments IFRS 7.B8E 530 Commitments and financial guarantees given (Stage 1) IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157 540 Commitments and financial guarantees given (Stage 2) IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157 550 of which: non-performing Annex V.Part 2.117 560 Commitments and financial guarantees given (Stage 3) IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157 570 Total provisions on commitments and financial guarantees given IFRS 7.B8E; Annex V.Part 2.157 12.2
Transfers between impairment stages (gross basis presentation)
References Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170 Transfers between Stage 1 and Stage 2 Transfers between Stage 2 and Stage 3 Transfers between Stage 1 and Stage 3 To Stage 2 from Stage 1 To Stage 1 from Stage 2 To Stage 3 from Stage 2 To Stage 2 from Stage 3 To Stage 3 from Stage 1 To Stage 1 from Stage 3 Annex V.Part 2.168-169 010 020 030 040 050 060 010 Debt securities Annex V.Part 1.31, 44(b) 020 Central banks Annex V.Part 1.42(a) 030 General governments Annex V.Part 1.42(b) 040 Credit institutions Annex V.Part 1.42(c) 050 Other financial corporations Annex V.Part 1.42(d) 060 Non-financial corporations Annex V.Part 1.42(e) 070 Loans and advances Annex V.Part 1.32, 44(a) 080 Central banks Annex V.Part 1.42(a) 090 General governments Annex V.Part 1.42(b) 100 Credit institutions Annex V.Part 1.42(c) 110 Other financial corporations Annex V.Part 1.42(d) 120 Non-financial corporations Annex V.Part 1.42(e) 130 Households Annex V.Part 1.42(f) 140 Total debt instruments 150 Commitments and financial guarantees given IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5 13.
Collateral and guarantees received
13.1
Breakdown of collateral and guarantees by loans and advances other than held for trading
Guarantees and collateral References Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 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 2.173(a) Annex V.Part 2.173(a) Annex V.Part 2.173(b) Annex V.Part 2.173(b) Annex V.Part 2.173(c) 010 020 030 040 050 010 Loans and advances Annex V.Part 1.32, 44(a) 020 of which: Other financial corporations Annex V.Part 1.42(d) 030 of which: Non-financial corporations Annex V.Part 1.42(e) 040 of which: Households Annex V.Part 1.42(f) 050 of which: lending for house purchase Annex V.Part 2.88(b) 13.2
Collateral obtained by taking possession during the period [held at the reporting date]
References Carrying amount Annex V.Part 2.175 010 010 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 Carrying amount 010 010 Foreclosure [tangible assets] IFRS 7.38(a); Annex V.Part 2.176 14.
Fair value hierachy: financial instruments at fair value
References Fair value hierarchy IFRS 13.93 (b) Change in fair value for the period Annex V.Part 2.178 Accumulated change in fair value before taxes Annex V.Part 2.179 Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 IFRS 13.76 IFRS 13.81 IFRS 13.86 IFRS 13.81 IFRS 13.86, 93(f) IFRS 13.76 IFRS 13.81 IFRS 13.86 010 020 030 040 050 060 070 080 ASSETS 010 Financial assets held for trading IFRS 7.8(a)(ii);IFRS 9.Appendix A 020 Derivatives IFRS 9.Appendix A 030 Equity instruments IAS 32.11, 040 Debt securities Annex V.Part 1.31 050 Loans and advances Annex V.Part 1.32 056 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.4.1.4; IFRS 7.8(a)(ii) 057 Equity instruments IAS 32.11 058 Debt securities Annex V.Part 1.31 059 Loans and advances Annex V.Part 1.32 060 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 080 Debt securities Annex V.Part 1.31 090 Loans and advances Annex V.Part 1.32 101 Financial assets at fair value through other comprehensive income IFRS 7.8 (h); IFRS 9.4.1.2A 102 Equity instruments IAS 32.11 103 Debt securities Annex V.Part 1.31 104 Loans and advances Annex V.Part 1.32 140 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22 LIABILITIES 150 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6 160 Derivatives IFRS 9.BA.7(a) 170 Short positions IFRS 9.BA.7(b) 180 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 190 Debt securities issued Annex V.Part 1.37 200 Other financial liabilities Annex V.Part 1.38-41 210 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e) (i); IFRS 9.4.1.5 220 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 230 Debt securities issued Annex V.Part 1.37 240 Other financial liabilities Annex V.Part 1.38-41 250 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.26 15.
Derecognition and financial liabilities associated with transferred financial assets
References Transferred financial assets entirely recognized Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Transferred assets Associated liabilities ITS V.Part 2.181 Principal amount outstanding of the original assets Carrying amount of assets still recognised [continuing involvement] Carrying amount of associated liabilites Carrying amount Of which: securitizations Of which: repurchase agreements Carrying amount Of which: securitizations Of which: repurchase agreements IFRS 7.42D.(e), Annex V.Part 1.27 IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part 2.183-184 IFRS 7.42D(e) IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part 2.183-184 IFRS 7.42D(f) IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181 CRR art 109; Annex V.Part 2.182 010 020 030 040 050 060 070 080 090 100 110 010 Financial assets held for trading IFRS 7.8(a)(ii);IFRS 9. Appendix A 020 Equity instruments IAS 32.11 030 Debt securities Annex V.Part 1.31 040 Loans and advances Annex V.Part 1.32 045 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.4.1.4 046 Equity instruments IAS 32.11 047 Debt securities Annex V.Part 1.31 048 Loans and advances Annex V.Part 1.32 050 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 070 Debt securities Annex V.Part 1.31 080 Loans and advances Annex V.Part 1.32 091 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A 092 Equity instruments IAS 32.11 093 Debt securities Annex V.Part 1.31 094 Loans and advances Annex V.Part 1.32 131 Financial assets at amortised cost IFRS 7.8 (f); IFRS 9.4.1.2 132 Debt securities Annex V.Part 1.31 133 Loans and advances Annex V.Part 1.32 190 Total 16.
Breakdown of selected statement of profit or loss items
16.1
Interest income and expenses by instrument and counterparty sector
References Current period Income Expenses Annex V.Part 2.187, 189 Annex V.Part 2.188, 190 010 020 010 Derivatives -Trading IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193 015 of which: interest income from derivatives in economic hedges Annex V.Part 2.193 020 Debt securities Annex V.Part 1.31, 44(b) 030 Central banks Annex V.Part 1.42(a) 040 General governments Annex V.Part 1.42(b) 050 Credit institutions Annex V.Part 1.42(c) 060 Other financial corporations Annex V.Part 1.42(d) 070 Non-financial corporations Annex V.Part 1.42(e) 080 Loans and advances Annex V.Part 1.32, 44(a) 090 Central banks Annex V.Part 1.42(a) 100 General governments Annex V.Part 1.42(b) 110 Credit institutions Annex V.Part 1.42(c) 120 Other financial corporations Annex V.Part 1.42(d) 130 Non-financial corporations Annex V.Part 1.42(e) 140 Households Annex V.Part 1.42(f) 150 Other assets Annex V.Part 2.5 160 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 170 Central banks Annex V.Part 1.42(a) 180 General governments Annex V.Part 1.42(b) 190 Credit institutions Annex V.Part 1.42(c) 200 Other financial corporations Annex V.Part 1.42(d) 210 Non-financial corporations Annex V.Part 1.42(e) 220 Households Annex V.Part 1.42(f) 230 Debt securities issued Annex V.Part 1.37 240 Other financial liabilities Annex V.Part 1.32-34, Part 2.191 250 Derivatives - Hedge accounting, interest rate risk Annex V.Part 2.192 260 Other Liabilities Annex V.Part 1.38-41 270 INTEREST IAS 1.97 280 of which: interest-income on credit impaired financial assets IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194 16.2
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
References Current period Annex V. Part 2.195-196 010 020 Debt securities Annex V.Part 1.31 030 Loans and advances Annex V.Part 1.32 040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 050 Debt securities issued Annex V.Part 1.37 060 Other financial liabilities Annex V.Part 1.38-41 070 GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET Annex V.Part 2.45 16.3
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
References Current period Annex V. Part 2.197-198 010 010 Derivatives IFRS 9.Appendix A, .BA.1, .BA.7(a) 015 of which: Economic hedges with use of the fair value option IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 020 Equity instruments IAS 32.11 030 Debt securities Annex V.Part 1.31 040 Loans and advances Annex V.Part 1.32 050 Short positions IFRS 9.BA.7(b) 060 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 070 Debt securities issued Annex V.Part 1.37 080 Other financial liabilities Annex V.Part 1.38-41 090 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) 095 of which: gains and losses due to the reclassification of assets at amortised cost IFRS 9.5.6.2; annex V.Part 2.199 16.4
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
References Current period 010 010 Interest rate instruments and related derivatives Annex V.Part 2.200(a) 020 Equity instruments and related derivatives Annex V.Part 2.200(b) 030 Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part 2.200(c) 040 Credit risk instruments and related derivatives Annex V.Part 2.200(d) 050 Derivatives related with commodities Annex V.Part 2.200(e) 060 Other Annex V.Part 2.200(f) 070 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 7.20(a)(i) 16.4.1
Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
References Current period Annex V.Part 2.201 010 020 Equity instruments IAS 32.11 030 Debt securities Annex V.Part 1.31 040 Loans and advances Annex V.Part 1.32 090 GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET IFRS 7.20(a)(i) 100 of which: gains and losses due to the reclassification of assets at amortised cost IFRS 9.6.5.2; Annex V.Part 2.202 16.5
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
References Current period Changes in fair value due to credit risk Annex V.Part 2.203 Annex V.Part 2.203 010 020 020 Debt securities Annex V.Part 1.31 030 Loans and advances Annex V.Part 1.32 040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 050 Debt securities issued Annex V.Part 1.37 060 Other financial liabilities Annex V.Part 1.38-41 070 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET IFRS 7.20(a)(i) 071 of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 072 of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 16.6
Gains or losses from hedge accounting
References Current period Annex V.Part 2.205 010 010 Fair value changes of the hedging instrument [including discontinuation] IFRS 7.24A(c);IFRS 7.24C(b)(vi) 020 Fair value changes of the hedged item attributable to the hedged risk IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 030 Ineffectiveness in profit or loss from cash flow hedges IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) 040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) 050 GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET 16.7
Impairment on non-financial assets
References Current period Additions Reversals Accumulated impairment Annex V.Part 2.208 Annex V.Part 2.208 010 020 040 060 Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates 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 IAS 16.73(e)(v-vi) 120 Investment properties IAS 40.79(d)(v) 130 Goodwill IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) 140 Other intangible assets IAS 38.118(e)(iv)(v) 145 Other IAS 36.126(a),(b) 150 TOTAL 17.
Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1
Assets
References Accounting scope of consolidation [Carrying amount] Annex V.Part 1.27, Part 2.209 010 010 Cash, cash balances at central banks and other demand deposits IAS 1.54 (i) 020 Cash on hand Annex V.Part 2.1 030 Cash balances at central banks Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 050 Financial assets held for trading IFRS 7.8(a)(ii);IFRS 9.Appendix A 060 Derivatives IFRS 9.Appendix A 070 Equity instruments IAS 32.11 080 Debt securities Annex V.Part 1.31 090 Loans and advances Annex V.Part 1.32 096 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.4.1.4 097 Equity instruments IAS 32.11 098 Debt securities Annex V.Part 1.31 099 Loans and advances Annex V.Part 1.32 100 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 120 Debt securities Annex V.Part 1.31 130 Loans and advances Annex V.Part 1.32 141 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A 142 Equity instruments IAS 32.11 143 Debt securities Annex V.Part 1.31 144 Loans and advances Annex V.Part 1.32 181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2 182 Debt securities Annex V.Part 1.31 183 Loans and advances Annex V.Part 1.32 240 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS 9.6.5.8 260 Investments in subsidaries, joint ventures and associates IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 270 Assets under reinsurance and insurance contracts IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 280 Tangible assets 290 Intangible assets IAS 1.54(c); CRR art 4(1)(115) 300 Goodwill IFRS 3.B67(d); CRR art 4(1)(113) 310 Other intangible assets 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 IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) 350 Other assets 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 IAS 1.9(a), IG 6 17.2
Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References Accounting scope of consolidation [Nominal amount] Annex V.Part 2.118, 209 010 010 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 020 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 030 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 040 OFF-BALANCE SHEET EXPOSURES 17.3
Liabilities and equity
References Accounting scope of consolidation [Carrying amount] Annex V.Part 1.27, Part 2.209 010 010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6 020 Derivatives IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) 030 Short positions IFRS 9.BA7(b) 040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 050 Debt securities issued Annex V.Part 1.37 060 Other financial liabilities Annex V.Part 1.38-41 070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IFRS 9.4.2.2 080 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 090 Debt securities issued Annex V.Part 1.37 100 Other financial liabilities Annex V.Part 1.38-41 110 Financial liabilities measured at amortised cost IFRS 7.8(g); IFRS 9.4.2.1 120 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 130 Debt securities issued Annex V.Part 1.37 140 Other financial liabilities Annex V.Part 1.38-41 150 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.26 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS 9.6.5.8 170 Liabilities under insurance and reinsurance contracts IFRS 4.IG20(a); Annex V.Part 2.212 180 Provisions 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 IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) 220 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 230 Other liabilities Annex V.Part 2.13 240 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 250 LIABILITIES IAS 1.9(b);IG 6 260 Capital IAS 1.54(r), BAD art 22 270 Share premium IAS 1.78(e); CRR art 4(1)(124) 280 Equity instruments issued other than capital Annex V.Part 2.18-19 290 Other equity IFRS 2.10; Annex V.Part 2.20 300 Accumulated other comprehensive income CRR art 4(1)(100) 310 Retained earnings CRR art 4(1)(123) 320 Revaluation reserves IFRS 1.33, D5-D8 330 Other reserves IAS 1.54; IAS 1.78 (e) 340 (-) Treasury shares IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28 350 Profit or loss attributable to owners of the parent IFRS 10.B94 360 (-) Interim dividends IAS 32.35 370 Minority interests [Non-controlling interests] IAS 1.54(q); IFRS 10.22, .B94 380 TOTAL EQUITY IAS 1.9(c), IG 6 390 TOTAL EQUITY AND TOTAL LIABILITIES IAS 1.IG6 18.
Information on performing and non-performing exposures
References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Performing Non-performing Performing exposures - Accumulated impairment and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Not past due or Past due <= 30 days Past due > 30 days <= 90 days 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 <= 5 years Past due > 5 years 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 < = 5 year Past due > 5 years Collateral received on non-performing exposues Financial guarantees received on non-performing exposures 010 020 030 055 060 070 080 090 100 105 110 120 130 140 150 160 170 180 190 195 200 210 Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 Annex V. Part 2. 222, 235-236 CRR art 178; Annex V.Part 2.238(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(a) Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 239 Annex V. Part 2. 239 010 Debt securities Annex V.Part 1.31, 44(b) 020 Central banks Annex V.Part 1.42(a) 030 General governments Annex V.Part 1.42(b) 040 Credit institutions Annex V.Part 1.42(c) 050 Other financial corporations Annex V.Part 1.42(d) 060 Non-financial corporations Annex V.Part 1.42(e) 070 Loans and advances Annex V.Part 1.32, 44(a) 080 Central banks Annex V.Part 1.42(a) 090 General governments Annex V.Part 1.42(b) 100 Credit institutions Annex V.Part 1.42(c) 110 Other financial corporations Annex V.Part 1.42(d) 120 Non-financial corporations Annex V.Part 1.42(e) 130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87 150 Households Annex V.Part 1.42(f) 160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87 170 Of which: Credit for consumption Annex V.Part 2.88(a) 180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) 181 Debt securities Annex V.Part 1.31, 44(b) 182 Central banks Annex V.Part 1.42(a) 183 General governments Annex V.Part 1.42(b) 184 Credit institutions Annex V.Part 1.42(c) 185 Other financial corporations Annex V.Part 1.42(d) 186 Non-financial corporations Annex V.Part 1.42(e) 191 Loans and advances Annex V.Part 1.32, 44(a) 192 Central banks Annex V.Part 1.42(a) 193 General governments Annex V.Part 1.42(b) 194 Credit institutions Annex V.Part 1.42(c) 195 Other financial corporations Annex V.Part 1.42(d) 196 Non-financial corporations Annex V.Part 1.42(e) 197 Households Annex V.Part 1.42(f) 201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) 211 Debt securities Annex V.Part 1.31, 44(b) 212 Central banks Annex V.Part 1.42(a) 213 General governments Annex V.Part 1.42(b) 214 Credit institutions Annex V.Part 1.42(c) 215 Other financial corporations Annex V.Part 1.42(d) 216 Non-financial corporations Annex V.Part 1.42(e) 221 Loans and advances Annex V.Part 1.32, 44(a) 222 Central banks Annex V.Part 1.42(a) 223 General governments Annex V.Part 1.42(b) 224 Credit institutions Annex V.Part 1.42(c) 225 Other financial corporations Annex V.Part 1.42(d) 226 Non-financial corporations Annex V.Part 1.42(e) 227 Households Annex V.Part 1.42(f) 231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220 340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224 350 Central banks Annex V.Part 1.42(a) 360 General governments Annex V.Part 1.42(b) 370 Credit institutions Annex V.Part 1.42(c) 380 Other financial corporations Annex V.Part 1.42(d) 390 Non-financial corporations Annex V.Part 1.42(e) 400 Households Annex V.Part 1.42(f) 410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225 420 Central banks Annex V.Part 1.42(a) 430 General governments Annex V.Part 1.42(b) 440 Credit institutions Annex V.Part 1.42(c) 450 Other financial corporations Annex V.Part 1.42(d) 460 Non-financial corporations Annex V.Part 1.42(e) 470 Households Annex V.Part 1.42(f) 480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224 490 Central banks Annex V.Part 1.42(a) 500 General governments Annex V.Part 1.42(b) 510 Credit institutions Annex V.Part 1.42(c) 520 Other financial corporations Annex V.Part 1.42(d) 530 Non-financial corporations Annex V.Part 1.42(e) 540 Households Annex V.Part 1.42(f) 550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 19.
Information forborne exposures
References Gross carrying amount / nominal amount of exposures with forbearance measures Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 Performing exposures with forbearance measures Non-performing exposures with forbearance measures Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non-performing prior to forbearance Instruments with modifications in their terms and conditions Refinancing Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 180 Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-262 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 259-263 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 CRR art 178; Annex V. Part 2.264(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) Annex V. Part 2. 231, 252(a), 263 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 Annex V. Part 2. 241(a), 267 Annex V. Part 2. 241(b), 267 Annex V. Part 2. 268 Annex V. Part 2. 268 010 Debt securities Annex V.Part 1.31, 44(b) 020 Central banks Annex V.Part 1.42(a) 030 General governments Annex V.Part 1.42(b) 040 Credit institutions Annex V.Part 1.42(c) 050 Other financial corporations Annex V.Part 1.42(d) 060 Non-financial corporations Annex V.Part 1.42(e) 070 Loans and advances Annex V.Part 1.32, 44(a) 080 Central banks Annex V.Part 1.42(a) 090 General governments Annex V.Part 1.42(b) 100 Credit institutions Annex V.Part 1.42(c) 110 Other financial corporations Annex V.Part 1.42(d) 120 Non-financial corporations Annex V.Part 1.42(e) 130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87 150 Households Annex V.Part 1.42(f) 160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87 170 Of which: Credit for consumption Annex V.Part 2.88(a) 180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) 181 Debt securities Annex V.Part 1.31, 44(b) 182 Central banks Annex V.Part 1.42(a) 183 General governments Annex V.Part 1.42(b) 184 Credit institutions Annex V.Part 1.42(c) 185 Other financial corporations Annex V.Part 1.42(d) 186 Non-financial corporations Annex V.Part 1.42(e) 191 Loans and advances Annex V.Part 1.32, 44(a) 192 Central banks Annex V.Part 1.42(a) 193 General governments Annex V.Part 1.42(b) 194 Credit institutions Annex V.Part 1.42(c) 195 Other financial corporations Annex V.Part 1.42(d) 196 Non-financial corporations Annex V.Part 1.42(e) 197 Households Annex V.Part 1.42(f) 201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.249(b) 211 Debt securities Annex V.Part 1.31, 44(b) 212 Central banks Annex V.Part 1.42(a) 213 General governments Annex V.Part 1.42(b) 214 Credit institutions Annex V.Part 1.42(c) 215 Other financial corporations Annex V.Part 1.42(d) 216 Non-financial corporations Annex V.Part 1.42(e) 221 Loans and advances Annex V.Part 1.32, 44(a) 222 Central banks Annex V.Part 1.42(a) 223 General governments Annex V.Part 1.42(b) 224 Credit institutions Annex V.Part 1.42(c) 225 Other financial corporations Annex V.Part 1.42(d) 226 Non-financial corporations Annex V.Part 1.42(e) 227 Households Annex V.Part 1.42(f) 231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.249(c) 330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246 335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247 340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 20.
Geographical breakdown
20.1
Geographical breakdown of assets by location of the activities
References Carrying amount Annex V.Part 1.27 Domestic activitivies Non-domestic activities Annex V.Part 2.270 Annex V.Part 2.270 010 020 010 Cash, cash balances at central banks and other demand deposits IAS 1.54 (i) 020 Cash on hand Annex V.Part 2.1 030 Cash balances at central banks Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 050 Financial assets held for trading IFRS 9. Appendix A 060 Derivatives IFRS 9. Appendix A 070 Equity instruments IAS 32.11 080 Debt securities Annex V.Part 1.31 090 Loans and advances Annex V.Part 1.32 096 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS 9.4.1.4 097 Equity instruments IAS 32.11 098 Debt securities Annex V.Part 1.31 099 Loans and advances Annex V.Part 1.32 100 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 120 Debt securities Annex V.Part 1.31 130 Loans and advances Annex V.Part 1.32 141 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A 142 Equity instruments IAS 32.11 143 Debt securities Annex V.Part 1.31 144 Loans and advances Annex V.Part 1.32 181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2 182 Debt securities Annex V.Part 1.31 183 Loans and advances Annex V.Part 1.32 240 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS 9.6.5.8 260 Tangible assets 270 Intangible assets IAS 1.54(c); CRR art 4(1)(115) 280 Investments in subsidaries, joint ventures and associates IAS 1.54(e); Annex V.Part 1.21, Part 2.4 290 Tax assets IAS 1.54(n-o) 300 Other assets Annex V.Part 2.5 310 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 320 ASSETS IAS 1.9(a), IG 6 20.2
Geographical breakdown of liabilities by location of the activities
References Carrying amount Annex V.Part 1.27 Domestic activitivies Non-domestic activities Annex V.Part 2.270 Annex V.Part 2.270 010 020 010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6 020 Derivatives IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) 030 Short positions IFRS 9.BA7(b) 040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 050 Debt securities issued Annex V.Part 1.37 060 Other financial liabilities Annex V.Part 1.38-41 070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IFRS 9.4.2.2 080 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 090 Debt securities issued Annex V.Part 1.37 100 Other financial liabilities Annex V.Part 1.38-41 110 Financial liabilities measured at amortised cost IFRS 7.8(g); IFRS 9.4.2.1 120 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 130 Debt securities issued Annex V.Part 1.37 140 Other financial liabilities Annex V.Part 1.38-41 150 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.26 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS 9.6.5.8 170 Provisions 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 2.12 200 Other liabilities Annex V.Part 2.13 210 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 220 LIABILITIES IAS 1.9(b);IG 6 20.3
Geographical breakdown of statement of profit or loss items by location of the activities
References Current period Domestic activitivies Non-domestic activities Annex V.Part 2.270 Annex V.Part 2.270 010 020 010 Interest income IAS 1.97; Annex V.Part 2.31 020 (Interest expenses) IAS 1.97; Annex V.Part 2.31 030 (Expenses on share capital repayable on demand) IFRIC 2.11 040 Dividend income Annex V.Part 2.40 050 Fee and commission income IFRS 7.20(c) 060 (Fee and commission expenses) 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 Annex V.Part 2.45 080 Gains or (-) losses on financial assets and liabilities held for trading, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 083 Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.5.7.1 090 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 100 Gains or (-) losses from hedge accounting, net Annex V.Part 2.47-48 110 Exchange differences [gain or (-) loss], net IAS 21.28, 52 (a) 130 Gains or (-) losses on derecognition of non financial assets, net IAS 1.34 140 Other operating income Annex V.Part 2.314-316 150 (Other operating expenses) Annex V.Part 2.314-316 155 TOTAL OPERATING INCOME, NET 160 (Administrative expenses) 170 (Depreciation) IAS 1.102, 104 171 Modification gains or (-) losses, net IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 180 (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) IFRS 7.20(a)(viii); Annex V Part 2.51, 53 200 (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) 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 Annex V.Part 2.54 240 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 2.55 250 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) IAS 1.82(d); IAS 12.77 270 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS IAS 1, IG 6 280 Profit or (-) loss after tax from discontinued operations IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 290 PROFIT OR (-) LOSS FOR THE YEAR IAS 1.81A(a) 20.4
Geographical breakdown of assets by residence of the counterparty
z-axis Country of residence of the counterparty References Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non-performing exposures Of which: held for trading or trading of which: financial assets subject to impairment Of which: debt forbearance Of which: non-perfoming Annex V.Part 1.34, Part 2.271, 275 Annex V.Part 1.15(a), Part 2.273 Annex V.Part 2.273 Annex V.Part 2.275 Annex V.Part 2.275 Annex V.Part 2.274 Annex V.Part 2.274 010 011 012 022 025 031 040 010 Derivatives IFRS 9 Appendix A, Annex V.Part 2.272 020 Of which: credit institutions Annex V.Part 1.42(c) 030 Of which: other financial corporations Annex V.Part 1.42(d) 040 Equity instruments IAS 32.11 050 Of which: credit institutions Annex V.Part 1.42(c) 060 Of which: other financial corporations Annex V.Part 1.42(d) 070 Of which: non-financial corporations Annex V.Part 1.42(e) 080 Debt securities Annex V.Part 1.31, 44(b) 090 Central banks Annex V.Part 1.42(a) 100 General governments Annex V.Part 1.42(b) 110 Credit institutions Annex V.Part 1.42(c) 120 Other financial corporations Annex V.Part 1.42(d) 130 Non-financial corporations Annex V.Part 1.42(e) 140 Loans and advances Annex V.Part 1.32, 44(a) 150 Central banks Annex V.Part 1.42(a) 160 General governments Annex V.Part 1.42(b) 170 Credit institutions Annex V.Part 1.42(c) 180 Other financial corporations Annex V.Part 1.42(d) 190 Non-financial corporations Annex V.Part 1.42(e) 200 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) 210 Of which: Loans collateralized by commercial immovable property Annex V.Part 2.86(a), 87 220 Households Annex V.Part 1.42(f) 230 Of which: Loans collateralized by residential immovable property Annex V.Part 2.86(a), 87 240 Of which: Credit for consumption Annex V.Part 2.88(a) 20.5
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
z-axis Country of residence of the counterparty References Nominal amount Provisions for commitments and guarantees given Of which: debt forbearance Of which: non-perfoming Annex V.Part 2.118, 271 Annex V.Part 2.240-258 Annex V.Part 2.275 Annex V.Part 2.276 010 022 025 030 010 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 020 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 030 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 20.6
Geographical breakdown of liabilities by residence of the counterparty
z-axis Country of residence of the counterparty References Carrying amount Annex V.Part 1.27, 2.271 010 010 Derivatives IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 020 Of which: credit institutions Annex V.Part 1.42(c) 030 Of which: other financial corporations Annex V.Part 1.42(d) 040 Short positions IFRS 9.BA7(b); Annex V.Part 1.44(d) 050 Of which: credit institutions Annex V.Part 1.42(c) 060 Of which: other financial corporations Annex V.Part 1.42(d) 070 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 080 Central banks Annex V.Part 1.42(a) 090 General governments Annex V.Part 1.42(b) 100 Credit institutions Annex V.Part 1.42(c) 110 Other financial corporations Annex V.Part 1.42(d) 120 Non-financial corporations Annex V.Part 1.42(e) 130 Households Annex V.Part 1.42(f) 20.7.1
Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
z-axis Country of residence of the counterparty References Non-financial corporations Annex V. Part 2.271, 277 Gross carrying amount Accumulated impairment Accumulated negative changes in fair value due to credit risk on non-performing exposures of which: loans and advances subject to impairment Of which: non-performing Annex V.Part 1.34, Part 2.275 Annex V.Part 2.273 Annex V.Part 2.275 Annex V.Part 2.274 Annex V.Part 2.274 010 011 012 021 022 010 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 105 K
Financial and insurance activities
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 1.32 21.
Tangible and intangible assets: assets subject to operating lease
References Carrying amount Annex V.Part 2.278-279 010 010 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 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 Current period Annex V.Part 2.280 IFRS 7.20(c ) 010 010 Fee and commission income Annex V.Part 2.281-283 020 Securities 030 Issuances Annex V.Part 2.284(a) 040 Transfer orders Annex V.Part 2.284(b) 050 Other Annex V.Part 2.284(c) 060 Clearing and settlement Annex V.Part 2.284(d) 070 Asset management Annex V.Part 2.284(e); 285(a) 080 Custody [by type of customer] Annex V.Part 2.284(e); 285(b) 090 Collective investment 100 Other 110 Central administrative services for collective investment Annex V.Part 2.284(e); 285(c) 120 Fiduciary transactions Annex V.Part 2.284(e); 285(d) 130 Payment services Annex V.Part 2.284(e), 285(e) 140 Customer resources distributed but not managed [by type of product] Annex V.Part 2.285(f) 150 Collective investment 160 Insurance products 170 Other 180 Structured Finance Annex V.Part 2.284(f) 190 Loan servicing activities Annex V.Part 2.284(g) 200 Loan commitments given IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h) 210 Financial guarantees given IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h) 220 Other Annex V.Part 2.284(j) 230 (Fee and commission expenses) Annex V.Part 2.113-115 240 (Clearing and settlement) Annex V.Part 2.284(d) 250 (Custody) Annex V.Part 2.285(b) 260 (Loan servicing activities) Annex V.Part 2.284(g) 270 (Loan commitments received) Annex V.Part 2.284(i) 280 (Financial guarantees received) Annex V.Part 2.284(i) 290 (Other) Annex V.Part 2.284(j) 22.2
Assets involved in the services provided
Reference Amount of the assets involved in the services provided Annex V.Part 2.285(g) 010 010 Asset management [by type of customer] Annex V.Part 2.285(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 2.285(b) 070 Collective investment 080 Other 090 Of which: entrusted to other entities 100 Central administrative services for collective investment Annex V.Part 2.285(c) 110 Fiduciary transactions Annex V.Part 2.285(d) 120 Payment services Annex V.Part 2.285(e) 130 Customer resources distributed but not managed [by type of product] Annex V.Part 2.285(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 Carrying amount of financial assets recognised in the balance sheet Of which: liquidity support drawn Fair value of liquidity support drawn Carrying amount of financial liabilities recognised in the balance sheet Nominal amount of off-balance sheet exposures given by the reporting institution Of which: Nominal amount of loan commitments given Losses incurred by the reporting institution in the current period IFRS 12.29(a) IFRS 12.29(a); Annex V.Part 2.286 IFRS 12.29(a) IFRS 12.B26(e) IFRS 12 B26(b); Annex V.Part 2.287 010 020 030 040 050 060 080 010 Total 30.2
Breakdown of interests in unconsolidated structured entities by nature of the activities
By nature of the activities References Carrying amount Securitisation Special Purpose Entities Asset management Other activities CRR art 4(1)(66) Annex V.Part 2.285(a) IFRS 12.24, B6.(a) 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 2.213-239 030 Derivatives IFRS 9 Appendix A; Annex V.Part 2.272 040 Equity instruments IAS 32.11 050 Debt securities Annex V.Part 1.31 060 Loans and advances Annex V.Part 1.32 070 Selected equity and financial liabilites recognised in the reporting institution's balance sheet IFRS 12.29(a),(b) 080 Equity instruments issued IAS 32.11 090 Derivatives IFRS 9 Appendix A; Annex V.Part 2.272 100 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 110 Debt securities issued Annex V.Part 1.37 Nominal amount 120 Off-balance sheet exposures given by the reporting institution IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 131 of which: non-performing Annex V.Part 2.117 31.
Related parties
31.1
Related parties: amounts payable to and amounts receivable from
References Annex V.Part 2.288-291 Outstanding balances Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties IAS 24.19(a),(b) IAS 24.19(c); Annex V.Part 2.289 IAS 24.19(d),(e); Annex V.Part 2.289 IAS 24.19(f) IAS 24.19(g) 010 020 030 040 050 010 Selected financial assets IAS 24.18(b) 020 Equity instruments IAS 32.11 030 Debt securities Annex V.Part 1.31 040 Loans and advances Annex V.Part 1.32 050 of which: non-performing Annex V. Part 2.213-239 060 Selected financial liabilities IAS 24.18(b) 070 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 080 Debt securities issued Annex V.Part 1.37 090 Nominal amount of loan commitments, financial guarantees and other commitments given IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 100 of which: non-performing IAS 24.18(b); Annex V. Part 2.117 110 Loan commitments, financial guarantees and other commitments received IAS 24.18(b); Annex V.Part 2.290 120 Notional amount of derivatives Annex V.Part 2.133-135 131 Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures IAS 24.1(c); Annex V.Part 2.69-71, 291 132 Provisions on non-performing off-balance sheet exposures Annex V.Part 2.11, 106, 291 31.2
Related parties: expenses and income generated by transactions with
References Annex V.Part 2.288-289, 292-293 Current period Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties IAS 24.19(a),(b) IAS 24.19(c) IAS 24.19(d),(e) IAS 24.19(f) IAS 24.19(g) 010 020 030 040 050 010 Interest income IAS 24.18(a); Annex V.Part 2.31 020 Interest expenses IAS 24.18(a); IAS 1.97; Annex V.Part 2.31 030 Dividend income IAS 24.18(a); Annex V.Part 2.40 040 Fee and commission income IAS 24.18(a); IFRS 7.20(c) 050 Fee and commission expenses IAS 24.18(a); IFRS 7.20(c) 060 Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss IAS 24.18(a) 070 Gains or (-) losses on de-recognition of other than financial assets IAS 24.18(a); Annex V.Part 2.292 080 Impairment or (-) reversal of impairment on non-performing exposures IAS 24.18(d); Annex V.Part 2.293 090 Provisions or (-) reversal of provisions on non-performing exposures Annex V. Part 2.50, 293 40.
Group structure
40.1
Group structure: “entity-by-entity”
LEI code Entity code Entity name Entry date Share capital of investee Equity of investee Total assets of investee Profit or (-) loss of investee Residence of investee Sector of investee NACE Code Accumulated equity interest [%] Voting rights [%] Group structure [relationship] Accounting treatment [Accounting Group] Accounting treatment [CRR Group] Carrying amount Acquisition cost Goodwill link to Investee Fair value of investments for which there are published price quotations Annex V.Part 2.294-295, 296(a) Annex V.Part 2.294-295, 296(b) IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c) Annex V.Part 2.294-295, 296(d) Annex V.Part 2.294-295, 296(e) IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g) Annex V.Part 2.294-295, 296(h) Annex V.Part 2.294-295, 296(i) IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j) IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k) IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l) IFRS 12.21(b); Annex V.Part 2.294-295, 296(m) CRR art 18; Annex V.Part 2.294-295, 296(n) Annex V.Part 2.294-295, 296(0) Annex V.Part 2.294-295, 296(p) Annex V.Part 2.294-295, 296(q) IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(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 2.297(a) Annex V.Part 2.296(b), 297(c) Annex V.Part 2.297(b) Annex V.Part 2.297(b) Annex V.Part 2.296(j), 297(c) Annex V.Part 2.296(o), 297(c) Annex V.Part 2.296(p), 297(c) 010 020 030 040 050 060 070 080 41.
Fair value
41.1
Fair value hierarchy: financial instruments at amortised cost
References Annex V.Part 2.298 Fair value IFRS 7.25-26 Fair value hierarchy IFRS 13.97, 93(b) Level 1 IFRS 13.76 Level 2 IFRS 13.81 Level 3 IFRS 13.86 ASSETS 010 020 030 040 015 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2 016 Debt securities Annex V.Part 1.31 017 Loans and advances Annex V.Part 1.32 LIABILITIES 070 Financial liabilities measured at amortised cost IFRS 7.8(g); IFRS 9.4.2.1 080 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 090 Debt securities issued Annex V.Part 1.37 100 Other financial liabilities Annex V.Part 1.38-41 41.2
Use of the Fair Value Option
References Carrying amount Annex V.Part 1.27 Accounting mismatch Managed on a fair value basis Hybrid contracts Managed for credit risk IFRS 9.B4.1.29 IFRS 9.B4.1.33 IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300 IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301 ASSETS 010 020 030 040 010 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 030 Debt securities Annex V.Part 1.31 040 Loans and advances Annex V.Part 1.32 LIABILITIES 050 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IFRS 9.4.2.2 060 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 070 Debt securities issued Annex V.Part 1.37 080 Other financial liabilities Annex V.Part 1.38-41 42.
Tangible and intangible assets: carrying amount by measurement method
References Annex V.Part 2.302 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 2.303 080 Revaluation model IAS 38.75-87, 124(a)(ii) 090 Cost model IAS 38.74 43.
Provisions
References National GAAP compatible IFRS Carrying amount Annex V.Part 1.27 Pensions and other post employment defined benefit obligations Other long term employee benefits Restructuring Pending legal issues and tax litigation Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 Other provisions IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 IAS 37.70-83 IAS 37.14 IAS 37; IFRS 4; Annex V. Part 2.304-305 IAS 37.14 010 020 030 040 055 060 010 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 Amount Annex V.Part 2.306-307 010 010 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 2.308 100 Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 110 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 Defined benefit obligations Annex V.Part 2.306, 309 010 010 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 2.310 44.3
Memo items [related to staff expenses]
References Current period 010 010 Pension and similar expenses Annex V.Part 2.311(a) 020 Share based payments IFRS 2.44; Annex V.Part 2.311(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 Current period Changes in fair value due to credit risk Annex V.Part 2.312 010 020 010 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i); IFRS 9.4.1.5 020 Financial liabilities designated at fair value through profit or loss IFRS 7.20(a)(i); IFRS 9.4.2.2 030 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.20(a)(i) 45.2
Gains or losses on derecognition of non-financial assets
References Current period Annex V.Part 2.313 010 020 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 Income Expenses 010 020 010 Changes in fair value in tangible assets measured using the fair value model IAS 40.76(d); Annex V.Part 2.314 020 Investment property IAS 40.75(f); Annex V.Part 2.314 030 Operating leases other than investment property IAS 17.50, 51, 56(b); Annex V.Part 2.315 040 Other Annex V.Part 2.316 050 OTHER OPERATING INCOME OR EXPENSES Annex V.Part 2.314-316 46.
Statement of changes in equity
Sources of equity changes References Capital Share premium Equity instruments issued other than Capital Other equity Accumulated other comprehensive income Retained earnings Revaluation reserves Other reserves (-) Treasury shares Profit or (-) loss atributable to owners of the parent (-) Interim dividends Minority interests Total Accumulated Other Comprehensive Income Other items IAS 1.106, 54(r) IAS 1.106, 78(e) IAS 1.106, Annex V.Part 2.18-19 IAS 1.106; Annex V.Part 2.20 IAS 1.106 CRR art 4(1)(123) IFRS 1.30 D5-D8 IAS 1.106, 54(c) IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30 IAS 1.106(a) IAS 1.106; IAS 32.35 IAS 1.54(q), 106(a) IAS 1.54(q), 106(a) IAS 1.9(c), IG6 010 020 030 040 050 060 070 080 090 100 110 120 130 140 010 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); Annex V.Part 2.318 170 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]