# Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Annex II

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

ANNEX IV
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
COLOUR CODE IN TEMPLATES:
Parts for National GAAP reporters
Cell not to be submitted for reporting institutions subject to the relevant accounting framework
FINREP TEMPLATES FOR GAAP
TEMPLATE NUMBER
TEMPLATE CODE
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
PART 1 [QUARTERLY FREQUENCY]
Balance Sheet Statement [Statement of Financial Position]
1.1
F 01.01
Balance Sheet Statement: assets
1.2
F 01.02
Balance Sheet Statement: liabilities
1.3
F 01.03
Balance Sheet Statement: equity
2
F 02.00
Statement of profit or loss
3
F 03.00
Statement of comprehensive income
Breakdown of financial assets by instrument and by counterparty sector
4.1
F 04.01
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1
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
4.6
F 04.06
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
4.7
F 04.07
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
4.8
F 04.08
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
4.9
F 04.09
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
4.10
F 04.10
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
5.1
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
7.2
F 07.02
Financial assets subject to impairment that are past due under national GAAP
Breakdown of financial liabilities
8.1
F 08.01
Breakdown of financial liabilities by product and by counterparty sector
8.2
F 08.02
Subordinated financial liabilities
Loan commitments, financial guarantees and other commitments
9.1
F 09.01
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
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
11.2
F 11.02
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
11.3
F 11.03
Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
11.3.1
F 11.03.1
Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio
11.4
F 11.04
Hedged items in fair value hedges
Movements in allowances and provisions for credit losses
12
F 12.00
Movements in allowances for credit losses and impairment of equity instruments under national GAAP
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 National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Carrying amount
Annex V.Part 1.27-28
010
010
Cash, cash balances at central banks and other demand deposits
BAD art 4.Assets(1)
IAS 1.54 (i)
020
Cash on hand
Annex V.Part 2.1
Annex V.Part 2.1
030
Cash balances at central banks
BAD art 13(2); Annex V.Part 2.2
Annex V.Part 2.2
040
Other demand deposits
Annex V.Part 2.3
Annex V.Part 2.3
5
050
Financial assets held for trading
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 9.Appendix A
060
Derivatives
CRR Annex II
IFRS 9.Appendix A
10
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
4
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.31
4
090
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.32
4
091
Trading financial assets
BAD Article 32-33; Annex V.Part 1.17
092
Derivatives
CRR Annex II; Annex V.Part 1.17, 27
10
093
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
094
Debt securities
Annex V.Part 1.31
4
095
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
Accounting Directive art 8(1)(a), (6)
IFRS 7.8(a)(i); IFRS 9.4.1.5
4
110
Equity instruments
IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
4
120
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
4
130
Loans and advances
Annex V.Part 1.32
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
171
Non-trading non-derivative financial assets measured at fair value through profit or loss
BAD art 36(2)
4
172
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
173
Debt securities
Annex V.Part 1.31
4
174
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
4
175
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
4
176
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
177
Debt securities
Annex V.Part 1.31
4
178
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); 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
231
Non-trading non-derivative financial assets measured at a cost-based method
BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
4
390
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
232
Debt securities
Annex V.Part 1.31
4
233
Loans and advances
Annex V.Part 1.32
4
234
Other non-trading non-derivative financial assets
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
4
235
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
4
236
Debt securities
Annex V.Part 1.31
4
237
Loans and advances
Annex V.Part 1.32
4
240
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22
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
Accounting Directive art 8(5), (6); IAS 39.89A (a)
IAS 39.89A(a); IFRS 9.6.5.8
260
Investments in subsidiaries, joint ventures and associates
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4
IAS 1.54(e); Annex V.Part 1.21, Part 2.4
40
270
Tangible assets
BAD art 4.Assets(10)
280
Property, Plant and Equipment
IAS 16.6; IAS 1.54(a)
21, 42
290
Investment property
IAS 40.5; IAS 1.54(b)
21, 42
300
Intangible assets
BAD art 4.Assets(9); CRR art 4(1)(115)
IAS 1.54(c); CRR art 4(1)(115)
310
Goodwill
BAD art 4.Assets(9); CRR art 4(1)(113)
IFRS 3.B67(d); CRR art 4(1)(113)
320
Other intangible assets
BAD art 4.Assets(9)
IAS 38.8,118
21, 42
330
Tax assets
IAS 1.54(n-o)
340
Current tax assets
IAS 1.54(n); IAS 12.5
350
Deferred tax assets
Accounting Directive art 17(1)(f); CRR art 4(1)(106)
IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
360
Other assets
Annex V.Part 2.5, 6
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
375
(-) Haircuts for trading assets at fair value
Annex V Part 1.29
380
TOTAL ASSETS
BAD art 4 Assets
IAS 1.9(a), IG 6
1.2
Liabilities
References National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Carrying amount
Annex V.Part 1.27-28
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
061
Trading financial liabilities
Accounting Directive art 8(1)(a),(3),(6)
8
062
Derivatives
CRR Annex II; Annex V.Part 1.25
10
063
Short positions
8
064
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
8
065
Debt securities issued
Annex V.Part 1.37
8
066
Other financial liabilities
Annex V.Part 1.38-41
8
070
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e)(i); IFRS 9.4.2.2
8
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
8
090
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
8
100
Other financial liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
8
110
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(g); IFRS 9.4.2.1
8
120
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
8
130
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.37
8
140
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.38-41
8
141
Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
8
142
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
8
143
Debt securities issued
Annex V.Part 1.37
8
144
Other financial liabilities
Annex V.Part 1.38-41
8
150
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26
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
Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)
IAS 39.89A(b), IFRS 9.6.5.8
170
Provisions
BAD art 4.Liabilities(6)
IAS 37.10; IAS 1.54(l)
43
175
Funds for general banking risks [if presented within liabilities]
BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
180
Pensions and other post employment defined benefit obligations
Annex V.Part 2.9
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9
43
190
Other long term employee benefits
Annex V.Part 2.10
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
BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33
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
BAD Article 4 Liabilities (6)(c ), Off balance sheet items
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
Accounting Directive art 17(1)(f); CRR art 4(1)(108)
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
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
295
Haircuts for trading liabilities at fair value
Annex V Part 1.29
300
TOTAL LIABILITIES
IAS 1.9(b);IG 6
1.3
Equity
References National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Carrying amount
010
010
Capital
BAD art 4.Liabilities(9), BAD art 22
IAS 1.54(r), BAD art 22
46
020
Paid up capital
BAD art 4.Liabilities(9)
IAS 1.78(e)
030
Unpaid capital which has been called up
BAD art 4.Liabilities(9); Annex V.Part 2.17
Annex V.Part 2.14
040
Share premium
BAD art 4.Liabilities(10); CRR art 4(1)(124)
IAS 1.78(e); CRR art 4(1)(124)
46
050
Equity instruments issued other than capital
Annex V.Part 2.18-19
Annex V.Part 2.18-19
46
060
Equity component of compound financial instruments
Accounting Directive art 8(6); Annex V.Part 2.18
IAS 32.28-29; Annex V.Part 2.18
070
Other equity instruments issued
Annex V.Part 2.19
Annex V.Part 2.19
080
Other equity
Annex V.Part 2.20
IFRS 2.10; Annex V.Part 2.20
090
Accumulated other comprehensive income
CRR art 4(1)(100)
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]
Accounting Directive art 8(1)(a), (6)(8)
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
BAD art 39(6)
IAS 21.52(b); IAS 21.32, 38-49
150
Hedging derivatives. Cash flow hedges reserve [effective portion]
Accounting Directive art 8(1)(a), (6)(8)
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 7.24E (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
BAD art 4.Liabilities(13); CRR art 4(1)(123)
CRR art 4(1)(123)
200
Revaluation reserves
BAD art 4.Liabilities(12)
IFRS 1.30, D5-D8; Annex V.Part 2.28
201
Tangible assets
Accounting Directive art 7(1)
202
Equity instruments
Accounting Directive art 7(1)
203
Debt securities
Accounting Directive art 7(1)
204
Other
Accounting Directive art 7(1)
205
Fair value reserves
Accounting Directive art 8(1)(a)
206
Hedge of net investments in foreign operations
Accounting Directive art 8(1)(a), (8)(b)
207
Hedging derivatives.Cash flow hedges
Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
208
Hedging derivatives. Other hedges
Accounting Directive art 8(1)(a), (8)(a)
209
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)(2)
210
Other reserves
BAD art 4 Liabilities(11)-(13)
IAS 1.54; IAS 1.78(e)
215
Funds for general banking risks [if presented within equity]
BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
220
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method
Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29
IAS 28.11; Annex V.Part 2.29
230
Other
Annex V.Part 2.29
Annex V.Part 2.29
235
First consolidation differences
Accounting Directive art 24(3)(c)
240
(-) Treasury shares
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30
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
BAD art 4.Liabilities(14)
IAS 1.81B (b)(ii)
2
260
(-) Interim dividends
CRR Article 26(2b)
IAS 32.35
270
Minority interests [Non-controlling interests]
Accounting Directive art 24(4)
IAS 1.54(q)
280
Accumulated Other Comprehensive Income
CRR art 4(1)(100)
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
BAD art 4.Liabilities
IAS 1.IG6
2.
Statement of profit or loss
References National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Current period
010
010
Interest income
BAD art 27.Vertical layout(1); Annex V.Part 2.31
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
Annex V.Part 2.37
IFRS 9.5.7.1, Annex V.Part 2.37
090
(Interest expenses)
BAD art 27.Vertical layout(2); Annex V.Part 2.31
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)
Annex V.Part 2.39
IFRS 9.5.7.1, Annex V.Part 2.39
150
(Expenses on share capital repayable on demand)
IFRIC 2.11
160
Dividend income
BAD art 27.Vertical layout(3); Annex V.Part 2.40
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
Annex V Part 2 .42
200
Fee and commission income
BAD art 27.Vertical layout(4)
IFRS 7.20(c)
22
210
(Fee and commission expenses)
BAD art 27.Vertical layout(5)
IFRS 7.20(c)
22
220
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
BAD art 27.Vertical layout(6)
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
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
16
285
Gains or (-) losses on trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
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
295
Gains or (-) losses on non-trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
16
300
Gains or (-) losses from hedge accounting, net
Accounting Directive art 8(1)(a), (6), (8)
Annex V.Part 2.47
16
310
Exchange differences [gain or (-) loss], net
BAD art 39
IAS 21.28, 52 (a)
320
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
330
Gains or (-) losses on derecognition of non-financial assets, net
Annex V. Part 2.48
IAS 1.34; Annex V. Part 2.48
45
340
Other operating income
BAD art 27.Vertical layout(7); Annex V.Part 2.314-316
Annex V.Part 2.314-316
45
350
(Other operating expenses)
BAD art 27.Vertical layout(10); Annex V.Part 2.314-316
Annex V.Part 2.314-316
45
355
TOTAL OPERATING INCOME, NET
360
(Administrative expenses)
BAD art 27.Vertical layout(8)
370
(Staff expenses)
BAD art 27.Vertical layout(8)(a)
IAS 19.7; IAS 1.102, IG 6
44
380
(Other administrative expenses)
BAD art 27.Vertical layout(8)(b);
390
(Depreciation)
IAS 1.102, 104
400
(Property, Plant and Equipment)
BAD art 27.Vertical layout(9)
IAS 1.104; IAS 16.73(e)(vii)
410
(Investment Properties)
BAD art 27.Vertical layout(9)
IAS 1.104; IAS 40.79(d)(iv)
415
(Goodwill)
BAD art 27.Vertical layout(9)
420
(Other intangible assets)
BAD art 27.Vertical layout(9)
IAS 1.104; IAS 38.118(e)(vi)
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)
BAD art 27.Vertical layout(11)-(12)
IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
450
(Other provisions)
455
(Increases or (-) decreases of the fund for general banking risks, net)
BAD art 38.2
460
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
BAD art 35-37, Annex V.Part 2.52, 53
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)
BAD art 27.Vertical layout(13)-(14)
IAS 28.40-43
16
520
(Impairment or (-) reversal of impairment on non-financial assets)
IAS 36.126(a)(b)
16
530
(Property, plant and equipment)
BAD art 27.Vertical layout(9)
IAS 16.73(e)(v-vi)
540
(Investment properties)
BAD art 27.Vertical layout(9)
IAS 40.79(d)(v)
550
(Goodwill)
BAD art 27.Vertical layout(9)
IFRS 3.Appendix B67(d)(v); IAS 36.124
560
(Other intangible assets)
BAD art 27.Vertical layout(9)
IAS 38.118 (e)(iv)(v)
570
(Other)
IAS 36.126 (a)(b)
580
Negative goodwill recognised in profit or loss
Accounting Directive art 24(3)(f)
IFRS 3.Appendix B64(n)(i)
590
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method
BAD art 27.Vertical layout(13)-(14)
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)
BAD art 27.Vertical layout(15)
IAS 1.82(d); IAS 12.77
630
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
BAD art 27.Vertical layout(16)
IAS 1, IG 6
632
Extraordinary profit or (-) loss after tax
BAD art 27.Vertical layout(21)
633
Extraordinary profit or loss before tax
BAD art 27.Vertical layout(19)
634
(Tax expense or (-) income related to extraordinary profit or loss)
BAD art 27.Vertical layout(20)
640
Profit or (-) loss after tax from discontinued operations
IAS 1.82(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
BAD art 27.Vertical layout(23)
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 National GAAP compatible IFRS
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 National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Annex V.Part 1.27
010
005
Derivatives
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11, Annex V.Part 1.44(b)
030
of which: credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
040
of which: other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
050
of which: non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
060
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31, 44(b)
070
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
080
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
090
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
100
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
110
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
120
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32, 44(a)
130
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
140
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
150
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
160
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
170
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
180
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
190
FINANCIAL ASSETS HELD FOR TRADING
Annex V.Part 1.15(a)
IFRS 9.Appendix A
4.2.1
Non-trading financial assets mandatorily at fair value through profit or loss
References National GAAP based on BAD
References National GAAP compatible IFRS
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 National GAAP based on BAD
References National GAAP compatible IFRS
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
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
of which: at cost
IAS 39.46(c)
030
of which: credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.38(c)
040
of which: other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.38(d)
050
of which: non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.38(e)
060
Debt securities
Annex V.Part 1.31, 44(b)
Annex V.Part 1.31, 44(b)
070
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
080
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
090
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
100
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
110
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
120
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
130
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
140
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
150
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
160
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
170
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
180
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
190
FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS
Accounting Directive art 8(1)(a), (6)
IFRS 7.8(a)(i); IFRS 9.4.1.5
4.3.1
Financial assets at fair value through other comprehensive income
References National GAAP based on BAD
References National GAAP compatible IFRS
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 National GAAP based on BAD
References National GAAP compatible IFRS
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(f); Annex V.Part 2.77
4.5
Subordinated financial assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Annex V.Part 1.27-28
010
010
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32
020
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
030
SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS
Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100
Annex V.Part 2.78, 100
4.6
Trading Financial assets
References National GAAP based on BAD
Carrying amount
Annex V.Part 1.27-28
010
005
Derivatives
CRR Annex II; Annex V.Part 1.17, Part 2.68
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
020
of which: unquoted
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
TRADING FINANCIAL ASSETS
BAD Article 32-33; Annex V.Part 1.17
4.7
Non-trading non-derivative financial assets measured at fair value through profit or loss
References National GAAP based on BAD
Carrying amount
Accumulated negative changes in fair value due to credit risk on non-performing exposures
Annex V.Part 1.27-28
Annex V.Part 2.69
010
021
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
020
of which: unquoted
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
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS
BAD art 36(2)
4.8
Non-trading non-derivative financial assets measured at fair value to equity
References National GAAP based on BAD
Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79
Financial assets subject to impairment Annex V.Part 2.79
Carrying amount
Accumulated negative changes in fair value due to credit risk on non-performing exposures
Carrying amount
Gross carrying amount Annex V Part 1.34(d)
Specific allowances for credit risk
General allowances for credit risk affecting carrying amount
General allowances for banking risk affecting carrying amount
Accumulated partial write-offs
Accumulated total write-offs
Unimpaired assets
Impaired assets
Annex V.Part 1.27-28
Annex V.Part 2.69
Annex V.Part 1.27-28
CRR art 4(95)
CRR art 4(95), Annex V Part 2.70(c),71
CRR art 4(95); Annex V.Part 2.70(c),71
CRR art 4(95); Annex V.Part 2.70(c), 71, 82
CRR art 4(95); Annex V.Part 2.72-74
CRR art 4(95); Annex V.Part 2.72-74
010
030
035
040
050
060
070
080
090
100
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
020
of which: unquoted
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
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY
Accounting Directive art 8(1)(a), (8)(2)
4.9
Non-trading non-derivative financial assets measured at a cost-based method
References National GAAP based on BAD
Gross carrying amount Annex V.Part 1.34(c),34(e)
Specific allowances for credit risk
General allowances for credit risk affecting carrying amount
General allowances for banking risk affecting carrying amount
Accumulated negative value adjustments on LOCOM assets - market risk induced
Accumulated negative value adjustments on LOCOM assets - credit risk induced
Accumulated partial write-offs
Accumulated total write-offs
Carrying amount
of which: assets under LOCOM
Unimpaired assets
of which: assets under LOCOM
Impaired assets
of which: assets under LOCOM
Annex V.Part 2.80
Annex V.Part 1.19
CRR art 4(95), Annex V.Part 2.80
Annex V.Part 1.19
CRR art 4(95); Annex V.Part 2.70(c), 71
CRR art 4(95); Annex V.Part 2.70(c),71
CRR art 4(95); Annex V.Part 2.70(c), 71, 82
Annex V.Part 1.27-28
Annex V.Part 1.19
Annex V.Part 2.80
Annex V.Part 2.80
CRR art 4(95); Annex V.Part 2.72-74
CRR art 4(95); Annex V.Part 2.72-74
010
015
020
025
030
041
045
050
060
070
080
090
100
005
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
006
of which: unquoted
007
of which: credit institutions
Annex V.Part 1.42(c)
008
of which: other financial corporations
Annex V.Part 1.42(d)
009
of which: non-financial corporations
Annex V.Part 1.42(e)
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
NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD
BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19
4.10
Other non-trading non-derivative financial assets
References National GAAP based on BAD
Gross carrying amount Annex V.Part 1.34(e),34(f)
Specific allowances for credit risk
General allowances for credit risk affecting carrying amount
General allowances for banking risk affecting carrying amount
Accumulated negative value adjustments on LOCOM assets - market risk induced
Accumulated negative value adjustments on LOCOM assets - credit risk induced
Accumulated partial write-offs
Accumulated total write-offs
Carrying amount
of which: assets under LOCOM
Unimpaired assets
of which: assets under LOCOM
Impaired assets
of which: assets under LOCOM
Annex V.Part 2.81
Annex V.Part 1.20
Annex V.Part 2.81
CRR art 4(95); Annex V.Part 1.20
CRR art 4(95); Annex V.Part 2.70(c), 71
CRR art 4(95); Annex V.Part 2.70(c),71
CRR art 4(95); Annex V.Part 2.70(c), 71, 82
Annex V.Part 1.27-28
Annex V.Part 1.20
Annex V.Part 2.81
Annex V.Part 2.81
CRR art 4(95); Annex V.Part 2.72-74
CRR art 4(95); Annex V.Part 2.72-74
015
016
020
025
030
040
050
010
070
080
090
100
110
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b)
020
of which: unquoted
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
OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS
Accounting Directive art 8(1)(a), (8)(2); Annex V.Part 1.20
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 1.27-28
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 National GAAP compatible IFRS
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 inmovable 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)
7.2
Financial assets subject to impairment that are past due under national GAAP
References National GAAP based on BAD
Carrying amount Annex V.Part 1.27-28
Past due but not impaired
Past due impaired
≤ 30 days
> 30 days ≤ 90 days
> 90 days
≤ 30 days
> 30 days ≤ 90 days
> 90 days
CRR art 4(95); Annex V.Part 2.96
010
020
030
040
050
060
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 inmovable 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
Carrying amount Annex V.Part 1.27-28
Accumulated changes in fair value due to credit risk
Held for trading
Designated at fair value through profit or loss
Amortised cost
Trading
At a cost-based method
Hedge accounting
References National GAAP compatible IFRS
IFRS 7.8(e)(ii); 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
References National GAAP based on BAD
Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15
Accounting Directive art 8(1)(a), (6); IAS 39.9
Accounting Directive art 8(3), (6); IAS 39.47
Accounting Directive art 8(3); Annex V.Part 1.25
Accounting Directive art 8(3)
Accounting Directive art 8(1)(a), (6), (8)(1)(a)
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102
010
020
030
034
035
037
040
010
Derivatives
CRR Annex II
IFRS 9.BA.7(a)
020
Short positions
FRS 9.BA.7(b)
030
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
040
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
050
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
060
Central banks
Annex V.Part 1.42(a), 44(c)
Annex V.Part 1.42(a), 44(c)
070
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
080
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
090
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
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
ECB/2013/33 Annex 2.Part 2.9.4
110
General governments
Annex V.Part 1.42(b), 44(c)
Annex V.Part 1.42(b), 44(c)
120
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
130
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
140
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
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
ECB/2013/33 Annex 2.Part 2.9.4
160
Credit institutions
Annex V.Part 1.42(c),44(c)
Annex V.Part 1.42(c),44(c)
170
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
180
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
190
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
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
ECB/2013/33 Annex 2.Part 2.9.4
210
Other financial corporations
Annex V.Part 1.42(d),44(c)
Annex V.Part 1.42(d),44(c)
220
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
230
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
240
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
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
ECB/2013/33 Annex 2.Part 2.9.4
260
Non-financial corporations
Annex V.Part 1.42(e), 44(c)
Annex V.Part 1.42(e), 44(c)
270
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
280
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
290
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
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
ECB/2013/33 Annex 2.Part 2.9.4
310
Households
Annex V.Part 1.42(f), 44(c)
Annex V.Part 1.42(f), 44(c)
320
Current accounts / overnight deposits
ECB/2013/33 Annex 2.Part 2.9.1
ECB/2013/33 Annex 2.Part 2.9.1
330
Deposits with agreed maturity
ECB/2013/33 Annex 2.Part 2.9.2
ECB/2013/33 Annex 2.Part 2.9.2
340
Deposits redeemable at notice
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
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
ECB/2013/33 Annex 2.Part 2.9.4
360
Debt securities issued
Annex V.1.37, Part 2.98
Annex V.Part 1.37, Part 2.98
370
Certificates of deposits
Annex V.Part 2.98(a)
Annex V.Part 2.98(a)
380
Asset-backed securities
CRR art 4(61)
CRR art 4(1)(61)
390
Covered bonds
CRR art 129
CRR art 129
400
Hybrid contracts
Annex V.Part 2.98(d)
Annex V.Part 2.98(d)
410
Other debt securities issued
Annex V.Part 2.98(e)
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
Annex V.Part 1.38-41
450
FINANCIAL LIABILITIES
8.2
Subordinated financial liabilities
Carriyng amount
Designated at fair value through profit or loss
At amortized cost
At a cost-based method
References National GAAP compatible IFRS
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
IFRS 7.8(g); IFRS 9.4.2.1
References National GAAP
Accounting Directive art 8(1)(a), (6); IAS 39.9
Accounting Directive art 8(3), (6); IAS 39.47
Accounting Directive art 8(3)
010
020
030
010
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
020
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
030
SUBORDINATED FINANCIAL LIABILITIES
Annex V.Part 2.99-100
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
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
References National GAAP compatible IFRS
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)
9.1
Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given
Nominal amount
Provisions
References National GAAP
CRR Annex I; Annex V.Part 2.118
CRR Annex I; Annex V.Part 2.11
010
020
010
Loan commitments given
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113
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
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114
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 2.112, 115
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
Maximum amount of the guarantee that can be considered
Nominal amount
References National GAAP compatible IFRS
IFRS 7.36 (b); Annex V.Part 2.119
Annex V.Part 2.119
References National GAAP
Annex V.Part 2.119
Annex V.Part 2.119
010
020
010
Loan commitments received
Annex V.Part 1.44(h), Part 2.102-103, 113
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)
Annex V.Part 1.42(a)
030
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
040
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
050
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
060
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
070
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
080
Financial guarantees received
Annex V.Part 1.44(h), Part 2.102-103, 114
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)
Annex V.Part 1.42(a)
100
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
110
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
120
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
130
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
140
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
150
Other Commitments received
Annex V.Part 1.44(h), Part 2.102-103, 115
Annex V.Part 1.44(h), Part 2.102-103, 115
160
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
170
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
180
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
190
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
200
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
210
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
10.
Derivatives - Trading and economic hedges
By type of risk / By product or by type of market
Carrying amount
Fair value
Notional amount
Positive value
Negative value
Total Trading
of which: sold
Financial assets Held for trading and trading
of which: Financial assets measured at a cost-based method / LOCOM
Financial liabilities Held for trading and trading
of which: Financial liabilities measured at a cost-based method / LOCOM
References National GAAP compatible IFRS
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
References National GAAP based on BAD
Annex V.Part 1.17, Part 2.120
Annex V.Part 2.124
Annex V.Part 1.25, Part 2.120
Annex V.Part 2.124
Annex V.Part 2.132
Annex V.Part 2.132
Annex V.Part 2.133-135
Annex V.Part 2.133-135
010
011
020
016
022
025
030
040
010
Interest rate
Annex V.Part 2.129(a)
Annex V.Part 2.129(a)
020
of which: economic hedges
Annex V.Part 2.137-139
Annex V.Part 2.137-139
030
OTC options
Annex V.Part 2.136
Annex V.Part 2.136
040
OTC other
Annex V.Part 2.136
Annex V.Part 2.136
050
Organized market options
Annex V.Part 2.136
Annex V.Part 2.136
060
Organized market other
Annex V.Part 2.136
Annex V.Part 2.136
070
Equity
Annex V.Part 2.129(b)
Annex V.Part 2.129(b)
080
of which: economic hedges
Annex V.Part 2.137-139
Annex V.Part 2.137-139
090
OTC options
Annex V.Part 2.136
Annex V.Part 2.136
100
OTC other
Annex V.Part 2.136
Annex V.Part 2.136
110
Organized market options
Annex V.Part 2.136
Annex V.Part 2.136
120
Organized market other
Annex V.Part 2.136
Annex V.Part 2.136
130
Foreign exchange and gold
Annex V.Part 2.129(c)
Annex V.Part 2.129(c)
140
of which: economic hedges
Annex V.Part 2.137-139
Annex V.Part 2.137-139
150
OTC options
Annex V.Part 2.136
Annex V.Part 2.136
160
OTC other
Annex V.Part 2.136
Annex V.Part 2.136
170
Organized market options
Annex V.Part 2.136
Annex V.Part 2.136
180
Organized market other
Annex V.Part 2.136
Annex V.Part 2.136
190
Credit
Annex V.Part 2.129(d)
Annex V.Part 2.129(d)
195
of which: economic hedges with use of the fair value option
Annex V.Part 2.140
IFRS 9.6.7.1; Annex V.Part 2.140
201
of which: other economic hedges
Annex V.Part 2.137-140
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)
Annex V.Part 2.129(e)
260
of which: economic hedges
Annex V.Part 2.137-139
Annex V.Part 2.137-139
270
Other
Annex V.Part 2.129(f)
Annex V.Part 2.129(f)
280
of which: economic hedges
Annex V.Part 2.137-139
Annex V.Part 2.137-139
290
DERIVATIVES
CRR Annex II; Annex V.Part 1.16(a)
IFRS 9.Appendix A
300
of which: OTC - credit institutions
Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142
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)
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)
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
Carrying amount
Notional amount
Assets
Liabilities
Total Hedging
of which: sold
References National GAAP compatible IFRS
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)
11.2
Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
By product or by type of market
References National GAAP based on BAD
Carrying amount
Notional amount
Fair value
Positive value
Negative value
Assets
of which: assets carried at amortised cost/ LOCOM
Liabilities
of which: liabilities carried at amortised cost/ LOCOM
Total Hedging
of which: derivatives carried at amortised cost/ LOCOM
of which: sold
of which: derivatives carried at amortised cost/ LOCOM
Annex V.Part 1.17, Part 2.120
Annex V.Part 2.124
Annex V.Part 1.25, Part 2.120
Annex V.Part 2.124
Annex V.Part 2.133-135
Annex V.Part 2.124
Annex V.Part 2.133-135
Annex V.Part 2.124
Annex V.Part 2.132
Annex V.Part 2.132
005
006
007
008
010
011
020
021
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
DERIVATIVES-HEDGE ACCOUNTING
Annex V.Part 1.22, 26
231
of which: fair value hedges
Annex V.Part 2.143
232
of which: cash flow hedges
Annex V.Part 2.143
233
of which: cost-price hedges
Annex V.Part 2.143, 144
234
of which: hedge in net investments in a foreign operation
Annex V.Part 2.143
235
of which: portfolio fair value hedges of interest rate risk
Annex V.Part 2.143
236
of which: portfolio cash flow hedges of interest rate risk
Annex V.Part 2.143
240
of which: OTC - credit institutions
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
250
of which: OTC - other financial corporations
Annex V.Part 1.42(d), 44(e), Part 2.141(b)
260
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 National GAAP compatible IFRS
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
F11.3.1
Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio
References National GAAP based on BAD
Carrying amount
Annex V.Part 2.145
010
Non-derivative financial assets
020
of which: Trading financial assets
BAD Article 32-33; Annex V.Part 1.17
030
of which: Non-trading non-derivative financial assets measured at fair value through profit or loss
BAD art 36(2)
040
of which: Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
050
of which: Other non-trading non-derivative financial assets
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
060
Non-derivative financial liabilities
070
of which: Trading financial liabilities
Accounting Directive art 8(1)(a),(3),(6)
080
of which: Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
F11.4
Hedged items in fair value hedges
References National GAAP compatible IFRS
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
12.0
Movements in allowances for credit losses and impairment of equity instruments under national GAAP
References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153
Opening balance
Increases due to amounts set aside for estimated loan losses during the period
Decreases due to amounts reversed for estimated loan losses during the period
Decrease in allowance account due to write-offs
Transfers between allowances
Other adjustments
Closing balance
Recoveries recorded directly to the statement of profit or loss
Value adjustments recorded directly to the statement of profit or loss
Amounts written-off directly to the statement of profit or loss
Annex V.Part 2.154
Annex V.Part 2.154
Annex V.Part 2.155
Annex V.Part 2.78
010
020
030
040
050
060
070
080
090
100
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
330
Specific allowances for credit risk
CRR art 428 (g)(ii)
340
Debt securities
Annex V.Part 1.31, 44(b)
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
Loans and advances
Annex V.Part 1.32, 44(a)
410
Central banks
Annex V.Part 1.42(a)
420
General governments
Annex V.Part 1.42(b)
430
Credit institutions
Annex V.Part 1.42(c)
440
Other financial corporations
Annex V.Part 1.42(d)
450
Non-financial corporations
Annex V.Part 1.42(e)
460
Households
Annex V.Part 1.42(f)
470
General alowances for credit risk
CRR art 4(95)
480
Debt securities
Annex V.Part 1.31
490
Loans and advances
Annex V.Part 1.32
500
General allowance for banking risks
BAD art 37.2; CRR art 4(95)
510
Debt securities
Annex V.Part 1.31
520
Loans and advances
Annex V.Part 1.32
530
Total
12.1
Movements in allowances and provisions for credit losses
References National GAAP compatible IFRS
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 National GAAP compatible IFRS
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
Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174
References National GAAP based on BAD
References National GAAP compatible IFRS
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)
Annex V.Part 1.32, 44(a)
020
of which: Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
030
of which: Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
040
of which: Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
050
of which: lending for house purchase
Annex V.Part 2.88(b)
Annex V.Part 2.88(b)
13.2
Collateral obtained by taking possession during the period [held at the reporting date]
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
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 National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
010
010
Foreclosure [tangible assets]
Annex V.Part 2.176
IFRS 7.38(a); Annex V.Part 2.176
14.
Fair value hierachy: financial instruments at fair value
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
References National GAAP based on BAD
References National GAAP compatible IFRS
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
051
Trading financial assets
BAD Article 32-33; Annex V.Part 1.17
052
Derivatives
CRR Annex II; Annex V.Part 1.17
053
Equity instruments
ECB/2013/33; Annex 2.Part 2.4-5
054
Debt securities
Annex V.Part 1.31
055
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
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(a)(i); IFRS 9.4.1.5
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
080
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
090
Loans and advances
Annex V.Part 1.32
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
121
Non-trading non-derivative financial assets measured at fair value through profit or loss
Accounting Directive art 8(1)(a), (4)
122
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
123
Debt securities
Annex V.Part 1.31
124
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
125
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (6),(8)
126
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
127
Debt securities
Annex V.Part 1.31
128
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
140
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22
IFRS 9.6.2.1; Annex V.Part 1.22
LIABILITIES
150
Financial liabilities held for trading
Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15
IFRS 7.8 (e) (ii); IFRS 9.BA.6
160
Derivatives
CRR Annex II
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 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
190
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.37
200
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.38-41
201
Trading financial liabilities
Accounting Directive art 8(1)(a),(3),(6)
202
Derivatives
CRR Annex II; Annex V.Part 1.25, 27
203
Short positions
204
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
205
Debt securities issued
Annex V.Part 1.37
206
Other financial liabilities
Annex V.Part 1.38-41
210
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e) (i); IFRS 9.4.1.5
220
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
230
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
240
Other financial liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
250
Derivatives – Hedge accounting
Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26
IFRS 9.6.2.1; Annex V.Part 1.26
15.
Derecognition and financial liabilities associated with transferred financial assets
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
References National GAAP compatible IFRS
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
References National GAAP based on BAD
Annex V.Part 1.27-28
CRR art 4(61)
Annex V.Part 2.183-184
CRR art 4(61)
Annex V.Part 2.183-184
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
041
Trading financial assets
Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15
042
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
043
Debt securities
Annex V.Part 1.31
044
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
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8(a)(i); IFRS 9.4.1.5
060
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
070
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
080
Loans and advances
Annex V.Part 1.32
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
121
Non-trading non-derivative financial assets measured at fair value through profit or loss
Accounting Directive art 8(1)(a), (4)
122
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
123
Debt securities
Annex V.Part 1.31
124
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35
125
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)(2)
126
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
127
Debt securities
Annex V.Part 1.31
128
Loans and advances
Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35
131
Financial assets at amortised cost
Accounting Directive art 42a(4)(b),(5a); IAS 39.9
IFRS 7.8 (f); IFRS 9.4.1.2
132
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.31
133
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.32
181
Non-trading non-derivative financial assets measured at a cost-based method
BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16
200
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
182
Debt securities
Annex V.Part 1.31
183
Loans and advances
Annex V.Part 1.32
184
Other non-trading non-derivative financial assets
BAD art 35-37
185
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
186
Debt securities
Annex V.Part 1.31
187
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 National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Income
Expenses
Annex V.Part 2.187, 189
Annex V.Part 2.188, 190
010
020
010
Derivatives -Trading
CRR Annex II; Annex V.Part 2.193
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
Annex V.Part 2.193
020
Debt securities
Annex V.Part 1.31, 44(b)
Annex V.Part 1.31, 44(b)
030
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
040
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
050
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
060
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
070
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
080
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
090
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
100
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
110
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
120
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
130
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
140
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
150
Other assets
Annex V.Part 1.51
Annex V.Part 2.5
160
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
170
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
180
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
190
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
200
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
210
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
220
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
230
Debt securities issued
Annex V.1.37
Annex V.Part 1.37
240
Other financial liabilities
Annex V.Part 1.32-34, Part 2.191
Annex V.Part 1.32-34, Part 2.191
250
Derivatives - Hedge accounting, interest rate risk
Annex V.Part 2.192
Annex V.Part 2.192
260
Other Liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
270
INTEREST
BAD art 27.Vertical layout(1), (2)
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 National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Annex V. Part 2.195-196
010
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
Annex V.Part 1.28
020
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
030
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32
040
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
060
Other financial liabilities
Annex V.Part 1.38-41
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
BAD art 27.Vertical layout(6); Annex V.Part 2.45
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 National GAAP based on BAD
References National GAAP compatible IFRS
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
100
Derivatives
CRR Annex II
110
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
120
Debt securities
Annex V.Part 1.31
130
Loans and advances
Annex V.Part 1.32
140
Short positions
150
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
160
Debt securities issued
Annex V.Part 1.37
170
Other financial liabilities
Annex V.Part 1.38-41
180
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET
BAD art 27.Vertical layout(6); Annex V.Part 1.17
16.4
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Interest rate instruments and related derivatives
Annex V.Part 2.200(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
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
080
Interest rate instruments and related derivatives
Annex V.Part 2.200(a)
090
Equity instruments and related derivatives
Annex V.Part 2.200(b)
100
Foreign exchange trading and derivatives related with foreign exchange and gold
Annex V.Part 2.200(c)
110
Credit risk instruments and related derivatives
Annex V.Part 2.200(d)
120
Derivatives related with commodities
Annex V.Part 2.200(e)
130
Other
Annex V.Part 2.200(f)
140
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET
BAD art 27.Vertical layout(6)
16.4.1
Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
References National GAAP based on BAD
References National GAAP compatible IFRS
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 National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Changes in fair value due to credit risk
Annex V.Part 2.203
Annex V.Part 2.203
010
020
010
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
020
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
030
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32
040
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
060
Other financial liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
070
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
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
080
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
090
Debt securities
Annex V.Part 1.31
100
Loans and advances
Annex V.Part 1.32
110
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
120
Debt securities issued
Annex V.Part 1.37
130
Other financial liabilities
Annex V.Part 1.38-41
140
GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET
BAD art 27.Vertical layout(6)
16.6
Gains or losses from hedge accounting
References National GAAP based on BAD Annex V.Part 2.207
References National GAAP compatible IFRS
Current period
Annex V.Part 2.205
010
010
Fair value changes of the hedging instrument [including discontinuation]
Accounting Directive art 8(1)(a), (6), (8)(a)
IFRS 7.24A(c);IFRS 7.24C(b)(vi)
020
Fair value changes of the hedged item attributable to the hedged risk
Accounting Directive art 8(1)(a), (6), (8)(a)
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
Accounting Directive art 8(1)(a), (6), (8)(a)
IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
040
Ineffectiveness in profit or loss from hedges of net investments in foreign operations
Accounting Directive art 8(1)(a)
IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
050
GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET
Accounting Directive art 8(1)(a), (6), (8)(a)
16.7
Impairment on non-financial assets
Current period
References National GAAP based on BAD
References National GAAP compatible IFRS
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
BAD art 27.Vertical layout(13)-(14)
IAS 28.40-43
070
Subsidiaries
IFRS 10 Appendix A
080
Joint ventures
IAS 28.3
090
Associates
IAS 28.3
100
Impairment or (-) reversal of impairment on non-financial assets
IAS 36.126(a),(b)
110
Property, plant and equipment
BAD art 27.Vertical layout(9)
IAS 16.73(e)(v-vi)
120
Investment properties
BAD art 27.Vertical layout(9)
IAS 40.79(d)(v)
130
Goodwill
BAD art 27.Vertical layout(9)
IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140
Other intangible assets
BAD art 27.Vertical layout(9)
IAS 38.118(e)(iv)(v)
145
Other
IAS 36.126(a),(b)
150
TOTAL
17.
Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1
Assets
References National GAAP based on BAD
References National GAAP compatible IFRS
Accounting scope of consolidation [Carrying amount]
Annex V.Part 1.27-28, Part 2.209
010
010
Cash, cash balances at central banks and other demand deposits
BAD art 4.Assets(1)
IAS 1.54 (i)
020
Cash on hand
Annex V.Part 2.1
Annex V.Part 2.1
030
Cash balances at central banks
BAD art 13(2); Annex V.Part 2.2
Annex V.Part 2.2
040
Other demand deposits
Annex V.Part 2.3
Annex V.Part 2.3
050
Financial assets held for trading
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 7.8(a)(ii);IFRS 9.Appendix A
060
Derivatives
CRR Annex II
IFRS 9.Appendix A
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.31
090
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.32
091
Trading financial assets
BAD Article 32-33; Annex V.Part 1.17
092
Derivatives
CRR Annex II; Annex V.Part 1.17
093
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
094
Debt securities
Annex V.Part 1.31
095
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
Accounting Directive art 8(1)(a), (6)
IFRS 7.8(a)(i); IFRS 9.4.1.5
110
Equity instruments
IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
120
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
130
Loans and advances
Annex V.Part 1.32
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
171
Non-trading non-derivative financial assets measured at fair value through profit or loss
BAD art 36(2)
172
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
173
Debt securities
Annex V.Part 1.31
174
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
175
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
176
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
177
Debt securities
Annex V.Part 1.31
178
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); 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
231
Non-trading non-derivative financial assets measured at a cost-based method
BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
380
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
232
Debt securities
Annex V.Part 1.31
233
Loans and advances
Annex V.Part 1.32
234
Other non-trading non-derivative financial assets
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
235
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
236
Debt securities
Annex V.Part 1.31
237
Loans and advances
Annex V.Part 1.32
240
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22
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
Accounting Directive art 8(5), (6); IAS 39.89A (a)
IAS 39.89A(a); IFRS 9.6.5.8
260
Investments in subsidaries, joint ventures and associates
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210
IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210
270
Assets under reinsurance and insurance contracts
Annex V.Part 2.211
IFRS 4.IG20.(b)-(c); Annex V.Part 2.211
280
Tangible assets
BAD art 4.Assets(10)
290
Intangible assets
BAD art 4.Assets(9); CRR art 4(1)(115)
IAS 1.54(c); CRR art 4(1)(115)
300
Goodwill
BAD art 4.Assets(9); CRR art 4(1)(113)
IFRS 3.B67(d); CRR art 4(1)(113)
310
Other intangible assets
BAD art 4.Assets(9)
IAS 38.8,118
320
Tax assets
IAS 1.54(n-o)
330
Current tax assets
IAS 1.54(n); IAS 12.5
340
Deferred tax assets
Accounting Directive art 17(1)(f); CRR art 4(1)(106)
IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
350
Other assets
Annex V.Part 2.5, 6
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
365
(-) Haircuts for trading assets valued at fair value
Annex V Part 1.29
370
TOTAL ASSETS
BAD art 4 Assets
IAS 1.9(a), IG 6
17.2
Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References National GAAP based on BAD
References National GAAP compatible IFRS
Accounting scope of consolidation [Nominal amount]
Annex V.Part 2.118, 209
010
010
Loan commitments given
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020
Financial guarantees given
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114
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 2.112, 115
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 National GAAP based on BAD
References National GAAP compatible IFRS
Accounting scope of consolidation [Carrying amount]
Annex V.Part 1.27-28, 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
061
Trading financial liabilities
Accounting Directive art 8(1)(a),(3),(6)
062
Derivatives
CRR Annex II; Annex V.Part 1.25, 27
063
Short positions
064
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
065
Debt securities issued
Annex V.Part 1.37
066
Other financial liabilities
Annex V.Part 1.38-41
070
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e)(i); IFRS 9.4.2.2
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
100
Other financial liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
110
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(g); IFRS 9.4.2.1
120
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.37
140
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.38-41
141
Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
142
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
143
Debt securities issued
Annex V.Part 1.37
144
Other financial liabilities
Annex V.Part 1.38-41
150
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26
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
Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)
IAS 39.89A(b), IFRS 9.6.5.8
170
Liabilities under insurance and reinsurance contracts
Annex V.Part 2.212
IFRS 4.IG20(a); Annex V.Part 2.212
180
Provisions
BAD art 4.Liabilities(6)
IAS 37.10; IAS 1.54(l)
190
Tax liabilities
IAS 1.54(n-o)
200
Current tax liabilities
IAS 1.54(n); IAS 12.5
210
Deferred tax liabilities
Accounting Directive art 17(1)(f); CRR art 4(1)(108)
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
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
245
Haircuts for trading liabilities valued at fair value
Annex V Part 1.29
250
LIABILITIES
IAS 1.9(b);IG 6
260
Capital
BAD art 4.Liabilities(9), BAD art 22
IAS 1.54(r), BAD art 22
270
Share premium
BAD art 4.Liabilities(10); CRR art 4(124)
IAS 1.78(e); CRR art 4(1)(124)
280
Equity instruments issued other than capital
Annex V.Part 2.18-19
Annex V.Part 2.18-19
290
Other equity
Annex V.Part 2.20
IFRS 2.10; Annex V.Part 2.20
300
Accumulated other comprehensive income
CRR art 4(1)(100)
CRR art 4(1)(100)
310
Retained earnings
CRR art 4(1)(123)
CRR art 4(1)(123)
320
Revaluation reserves
BAD art 4.Liabilities(12)
IFRS 1.33, D5-D8
325
Fair value reserves
Accounting Directive art 8(1)(a)
330
Other reserves
BAD art 4.Liabilities (11)-(13)
IAS 1.54; IAS 1.78 (e)
335
First consolidation differences
Accounting Directive art 24(3)(c)
340
(-)
Treasury shares
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28
350
Profit or loss attributable to owners of the parent
BAD art 4.Liabilities(14)
IFRS 10.B94
360
(-)
Interim dividends
CRR Article 26 (2)
IAS 32.35
370
Minority interests [Non-controlling interests]
Accounting Directive art 24(4)
IAS 1.54(q); IFRS 10.22, .B94
380
TOTAL EQUITY
IAS 1.9(c), IG 6
390
TOTAL EQUITY AND TOTAL LIABILITIES
BAD art 4.Liabilities
IAS 1.IG6
18.
Information on performing and non-performing exposures
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
References National GAAP compatible IFRS
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 2.237(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
References National GAAP based on BAD
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)
CRR art 4(95); Annex V.Part 2.237(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)
Annex V.Part 1.31, 44(b)
020
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
030
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
040
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
050
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
060
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
070
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
080
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
090
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
100
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
110
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
120
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
130
Of which: Small and Medium-sized Enterprises
SME Art 1 2(a)
SME Art 1 2(a)
140
Of which: Loans collateralised by commercial immovable property
Annex V.Part 2.86(a), 87
Annex V.Part 2.86(a), 87
150
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
160
Of which: Loans collateralised by residential immovable property
Annex V.Part 2.86(a), 87
Annex V.Part 2.86(a), 87
170
Of which: Credit for consumption
Annex V.Part 2.88(a)
Annex V.Part 2.88(a)
180
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
Annex V.Part 2.233(a)
Annex V.Part 2.233(a)
181
Debt securities
Annex V.Part 1.31, 44(b)
Annex V.Part 1.31, 44(b)
182
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
183
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
184
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
185
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
186
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
191
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
192
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
193
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
194
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
195
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
196
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
197
Households
Annex V.Part 1.42(f)
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)
Annex V.Part 2.233(b)
211
Debt securities
Annex V.Part 1.31, 44(b)
Annex V.Part 1.31, 44(b)
212
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
213
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
214
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
215
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
216
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
221
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
222
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
223
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
224
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
225
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
226
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
227
Households
Annex V.Part 1.42(f)
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
Annex V.Part 2.233(c), 234
330
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
Annex V.Part 2.217
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 2.112, 113, 224
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)
Annex V.Part 1.42(a)
360
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
370
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
380
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
390
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
400
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
410
Financial guarantees given
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225
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)
Annex V.Part 1.42(a)
430
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
440
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
450
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
460
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
470
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
480
Other Commitments given
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224
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)
Annex V.Part 1.42(a)
500
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
510
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
520
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
530
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
540
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
550
OFF-BALANCE SHEET EXPOSURES
Annex V.Part 2.217
Annex V.Part 2.217
19.
Information forborne exposures
References National GAAP based on BAD
References National GAAP compatible IFRS
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
Annex V. Part 1.34, Part 2. 118, 240-245, 251-255
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)
CRR art 4(95); 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)
Annex V.Part 1.31, 44(b)
020
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
030
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
040
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
050
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
060
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
070
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
080
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
090
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
100
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
110
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
120
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
130
Of which: Small and Medium-sized Enterprises
SME Art 1 2(a)
SME Art 1 2(a)
140
Of which: Loans collateralised by commercial immovable property
Annex V.Part 2.86(a), 87
Annex V.Part 2.86(a), 87
150
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
160
Of which: Loans collateralised by residential immovable property
Annex V.Part 2.86(a), 87
Annex V.Part 2.86(a), 87
170
Of which: Credit for consumption
Annex V.Part 2.88(a)
Annex V.Part 2.88(a)
180
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
Annex V.Part 2.249(a)
Annex V.Part 2.249(a)
181
Debt securities
Annex V.Part 1.31, 44(b)
Annex V.Part 1.31, 44(b)
182
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
183
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
184
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
185
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
186
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
191
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
192
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
193
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
194
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
195
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
196
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
197
Households
Annex V.Part 1.42(f)
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)
Annex V.Part 2.249(b)
211
Debt securities
Annex V.Part 1.31, 44(b)
Annex V.Part 1.31, 44(b)
212
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
213
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
214
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
215
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
216
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
221
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
222
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
223
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
224
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
225
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
226
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
227
Households
Annex V.Part 1.42(f)
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)
Annex V.Part 2.249(c)
330
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
Annex V.Part 2.246
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 2.112, 113, 246
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 National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount Annex V.Part 1.27-28
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
BAD art 4.Assets(1)
IAS 1.54 (i)
020
Cash on hand
Annex V.Part 2.1
Annex V.Part 2.1
030
Cash balances at central banks
BAD art 13(2); Annex V.Part 2.2
Annex V.Part 2.2
040
Other demand deposits
Annex V.Part 2.3
Annex V.Part 2.3
050
Financial assets held for trading
Accounting Directive art 8(1)(a), (5); IAS 39.9
IFRS 9. Appendix A
060
Derivatives
CRR Annex II
IFRS 9. Appendix A
070
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
080
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.31
090
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.32
091
Trading financial assets
BAD Article 32-33; Annex V.Part 1.17
092
Derivatives
CRR Annex II; Annex V.Part 1.17, 27
093
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
094
Debt securities
Annex V.Part 1.31
095
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
Accounting Directive art 8(1)(a), (6)
IFRS 7.8(a)(i); IFRS 9.4.1.5
110
Equity instruments
IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
120
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
130
Loans and advances
Annex V.Part 1.32
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
171
Non-trading non-derivative financial assets measured at fair value through profit or loss
BAD art 36(2)
172
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
173
Debt securities
Annex V.Part 1.31
174
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
175
Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
176
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
177
Debt securities
Annex V.Part 1.31
178
Loans and advances
Accounting Directive art 8(1)(a), (4)(b); 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
231
Non-trading non-derivative financial assets measured at a cost-based method
BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
330
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
232
Debt securities
Annex V.Part 1.31
233
Loans and advances
Annex V.Part 1.32
234
Other non-trading non-derivative financial assets
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
235
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
236
Debt securities
Annex V.Part 1.31
237
Loans and advances
Annex V.Part 1.32
240
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22
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
Accounting Directive art 8(5), (6); IAS 39.89A (a)
IAS 39.89A(a); IFRS 9.6.5.8
260
Tangible assets
BAD art 4.Assets(10)
270
Intangible assets
BAD art 4.Assets(9); CRR art 4(1)(115)
IAS 1.54(c); CRR art 4(1)(115)
280
Investments in subsidaries, joint ventures and associates
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4
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, 6
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
315
(-) Haircuts for trading assets valued at fair value
Annex V Part 1.29
320
ASSETS
BAD art 4 Assets
IAS 1.9(a), IG 6
20.2
Geographical breakdown of liabilities by location of the activities
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount Annex V.Part 1.27-28
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
061
Trading financial liabilities
Accounting Directive art 8(1)(a),(3),(6)
062
Derivatives
CRR Annex II; Annex V.Part 1.25
063
Short positions
064
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
065
Debt securities issued
Annex V.Part 1.37
066
Other financial liabilities
Annex V.Part 1.38-41
070
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e)(i); IFRS 9.4.2.2
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
100
Other financial liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
110
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(g); IFRS 9.4.2.1
120
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.37
140
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.38-41
141
Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
142
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
143
Debt securities issued
Annex V.Part 1.37
144
Other financial liabilities
Annex V.Part 1.38-41
150
Derivatives – Hedge accounting
Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26
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
Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)
IAS 39.89A(b), IFRS 9.6.5.8
170
Provisions
BAD art 4.Liabilities(6)
IAS 37.10; IAS 1.54(l)
180
Tax liabilities
IAS 1.54(n-o)
190
Share capital repayable on demand
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
200
Other liabilities
Annex V.Part 2.13
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
215
Haircuts for trading liabilities valued at fair value
Annex V Part 1.29
220
LIABILITIES
IAS 1.9(b);IG 6
20.3
Geographical breakdown of statement of profit or loss items by location of the activities
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Domestic activitivies
Non-domestic activities
Annex V.Part 2.270
Annex V.Part 2.270
010
020
010
Interest income
BAD art 27.Vertical layout(1); Annex V.Part 2.31
IAS 1.97; Annex V.Part 2.31
020
(Interest expenses)
BAD art 27.Vertical layout(2); Annex V.Part 2.31
IAS 1.97; Annex V.Part 2.31
030
(Expenses on share capital repayable on demand)
IFRIC 2.11
040
Dividend income
BAD art 27.Vertical layout(3); Annex V.Part 2.40
Annex V.Part 2.40
050
Fee and commission income
BAD art 27.Vertical layout(4)
IFRS 7.20(c)
060
(Fee and commission expenses)
BAD art 27.Vertical layout(5)
IFRS 7.20(c)
070
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
BAD art 27.Vertical layout(6)
Annex V.Part 2.45
080
Gains or (-) losses on financial assets and liabilities held for trading, net
BAD art 27.Vertical layout(6)
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
085
Gains or (-) losses on trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
090
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
095
Gains or (-) losses on non-trading financial assets and liabilities, net
BAD art 27.Vertical layout(6)
100
Gains or (-) losses from hedge accounting, net
Accounting Directive art 8(1)(a), (6), (8)
Annex V.Part 2.47-48
110
Exchange differences [gain or (-) loss], net
BAD art 39
IAS 21.28, 52 (a)
120
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
130
Gains or (-) losses on derecognition of non financial assets, net
IAS 1.34
140
Other operating income
BAD art 27.Vertical layout(7); Annex V.Part 2.314-316
Annex V.Part 2.314-316
150
(Other operating expenses)
BAD art 27.Vertical layout(10); Annex V.Part 2.314-316
Annex V.Part 2.314-316
155
TOTAL OPERATING INCOME, NET
160
(Administrative expenses)
BAD art 27.Vertical layout(8)
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
175
(Increases or (-) decreases of the fund for general banking risks, net)
BAD art 38.2
180
(Provisions or (-) reversal of provisions)
IAS 37.59, 84; IAS 1.98(b)(f)(g)
190
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
BAD art 35-37, Annex V.Part 2.52, 53
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)
BAD art 27.Vertical layout(13)-(14)
IAS 28.40-43
210
(Impairment or (-) reversal of impairment on non-financial assets)
IAS 36.126(a)(b)
220
Negative goodwill recognised in profit or loss
Accounting Directive art 24(3)(f)
IFRS 3.Appendix B64(n)(i)
230
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
BAD art 27.Vertical layout(13)-(14)
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)
BAD art 27.Vertical layout(15)
IAS 1.82(d); IAS 12.77
270
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
BAD art 27.Vertical layout(16)
IAS 1, IG 6
275
Extraordinary profit or (-) loss after tax
BAD art 27.Vertical layout(21)
280
Profit or (-) loss after tax from discontinued operations
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
290
PROFIT OR (-) LOSS FOR THE YEAR
BAD art 27.Vertical layout(23)
IAS 1.81A(a)
20.4
Geographical breakdown of assets by residence of the counterparty
z-axis
Country of residence of the counterparty
Accumulated impairment
Accumulated negative changes in fair value due to credit risk on non-performing exposures
Gross carrying amount
Of which: held for trading or trading
of which: financial assets subject to impairment
Of which: debt forbearance
Of which: non-perfoming
References National GAAP based on BAD
References National GAAP compatible IFRS
Annex V.Part 1.34, Part 2.271, 275
Annex V.Part 1.15(a), 16(a), 17, 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
CRR Annex II; Annex V.Part 2.272
IFRS 9 Appendix A, Annex V.Part 2.272
020
Of which: credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
030
Of which: other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
040
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)
IAS 32.11
050
Of which: credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
060
Of which: other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
070
Of which: non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
080
Debt securities
Annex V.Part 1.31, 44(b)
Annex V.Part 1.31, 44(b)
090
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
100
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
110
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
120
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
130
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
140
Loans and advances
Annex V.Part 1.32, 44(a)
Annex V.Part 1.32, 44(a)
150
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
160
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
170
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
180
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
190
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
200
Of which: Small and Medium-sized Enterprises
SME Art 1 2(a)
SME Art 1 2(a)
210
Of which: Loans collateralized by commercial immovable property
Annex V.Part 2.86(a), 87
Annex V.Part 2.86(a), 87
220
Households
Annex V.Part 1.42(f)
Annex V.Part 1.42(f)
230
Of which: Loans collateralized by residential immovable property
Annex V.Part 2.86(a), 87
Annex V.Part 2.86(a), 87
240
Of which: Credit for consumption
Annex V.Part 2.88(a)
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
Provisions for commitments and guarantees given
Nominal amount
Of which: debt forbearance
Of which: non-perfoming
References National GAAP based on BAD
References National GAAP compatible IFRS
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 2.112, 113
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020
Financial guarantees given
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114
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 2.112, 115
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 National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Annex V.Part 1.27-28, 2.271
010
010
Derivatives
CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272
IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272
020
Of which: credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
030
Of which: other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
040
Short positions
Annex V.Part 1.44(d)
IFRS 9.BA7(b); Annex V.Part 1.44(d)
050
Of which: credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
060
Of which: other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
070
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080
Central banks
Annex V.Part 1.42(a)
Annex V.Part 1.42(a)
090
General governments
Annex V.Part 1.42(b)
Annex V.Part 1.42(b)
100
Credit institutions
Annex V.Part 1.42(c)
Annex V.Part 1.42(c)
110
Other financial corporations
Annex V.Part 1.42(d)
Annex V.Part 1.42(d)
120
Non-financial corporations
Annex V.Part 1.42(e)
Annex V.Part 1.42(e)
130
Households
Annex V.Part 1.42(f)
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
Non-financial corporations Annex V. Part 2.271, 277
References
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, 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 National GAAP based on BAD
References National GAAP compatible IFRS
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
BAD art 4.Assets(9)
IAS 38.8, 118
080
Revaluation model
IAS 17.49; IAS 38.75-87, 124(a)(ii)
090
Cost model
IAS 17.49; IAS 38.74
22.
Asset management, custody and other service functions
22.1
Fee and commission income and expenses by activity
References National GAAP based on BAD
References National GAAP compatible IFRS
Current period
Annex V.Part 2.280
BAD art 27.Vertical layout(4), (5)
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)
Annex V.Part 2.284(a)
040
Transfer orders
Annex V.Part 2.284(b)
Annex V.Part 2.284(b)
050
Other
Annex V.Part 2.284(c)
Annex V.Part 2.284(c)
060
Clearing and settlement
Annex V.Part 2.284(d)
Annex V.Part 2.284(d)
070
Asset management
Annex V.Part 2.284(e); 285(a)
Annex V.Part 2.284(e); 285(a)
080
Custody [by type of customer]
Annex V.Part 2.284(e); 285(b)
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)
Annex V.Part 2.284(e); 285(c)
120
Fiduciary transactions
Annex V.Part 2.284(e); 285(d)
Annex V.Part 2.284(e); 285(d)
130
Payment services
Annex V.Part 2.284(e), 285(e)
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)
Annex V.Part 2.285(f)
150
Collective investment
160
Insurance products
170
Other
180
Structured Finance
Annex V.Part 2.284(f)
Annex V.Part 2.284(f)
190
Loan servicing activities
Annex V.Part 2.284(g)
Annex V.Part 2.284(g)
200
Loan commitments given
Annex V.Part 2.284(h)
IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)
210
Financial guarantees given
Annex V.Part 2.284(h)
IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)
220
Other
Annex V.Part 2.284(j)
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)
Annex V.Part 2.284(d)
250
(Custody)
Annex V.Part 2.285(b)
Annex V.Part 2.285(b)
260
(Loan servicing activities)
Annex V.Part 2.284(g)
Annex V.Part 2.284(g)
270
(Loan commitments received)
Annex V.Part 2.284(i)
Annex V.Part 2.284(i)
280
(Financial guarantees received)
Annex V.Part 2.284(i)
Annex V.Part 2.284(i)
290
(Other)
Annex V.Part 2.284(j)
Annex V.Part 2.284(j)
22.2
Assets involved in the services provided
References National GAAP based on BAD
References National GAAP compatible IFRS
Amount of the assets involved in the services provided
Annex V.Part 2.285(g)
010
010
Asset management [by type of customer]
Annex V.Part 2.285(a)
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)
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)
Annex V.Part 2.285(c)
110
Fiduciary transactions
Annex V.Part 2.285(d)
Annex V.Part 2.285(d)
120
Payment services
Annex V.Part 2.285(e)
Annex V.Part 2.285(e)
130
Customer resources distributed but not managed [by type of product]
Annex V.Part 2.285(f)
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 National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount of financial assets recognised in the balance sheet
Of which: liquidity support drawn
Fair value of liquidity support drawn
Carrying amount of financial liabilities recognised in the balance sheet
Nominal amount of off-balance sheet 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 National GAAP based on BAD
References National GAAP compatible IFRS
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
Annex V.Part 2.213-239
030
Derivatives
CRR Annex II; Annex V.Part 2.272
IFRS 9 Appendix A; Annex V.Part 2.272
040
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
050
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
060
Loans and advances
Annex V.Part 1.32
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
CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272
IFRS 9 Appendix A; Annex V.Part 2.272
100
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
110
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
Nominal amount
120
Off-balance sheet exposures given by the reporting institution
CRR Annex I; Annex V.Part 2.112, 113-115, 118
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
Annex V.Part 2.117
31.
Related parties
31.1
Related parties: amounts payable to and amounts receivable from
References National GAAP based on BAD
References National GAAP compatible IFRS
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)
Accounting Directive art 17(1)(p)
Accounting Directive art 17(1)(p); Annex V.Part 2.289
Accounting Directive art 17(1)(p); Annex V.Part 2.289
Accounting Directive art 17(1)(p)
Accounting Directive art 17(1)(p)
Annex V.Part 2.288-291
Annex V.Part 2.288-291
010
020
030
040
050
010
Selected financial assets
IAS 24.18(b)
020
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
IAS 32.11
030
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
040
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32
050
of which: non-performing
Annex V. Part 2.213-239
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
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
090
Nominal amount of loan commitments, financial guarantees and other commitments given
CRR Annex I; Annex V.Part 2.112, 113-115, 118
IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
100
of which: non-performing
Annex V. Part 2.117
IAS 24.18(b); Annex V. Part 2.117
110
Loan commitments, financial guarantees and other commitments received
Annex V.Part 2.102-103, 113-115, 290
IAS 24.18(b); Annex V.Part 2.290
120
Notional amount of derivatives
Annex V.Part 2.133-135
Annex V.Part 2.133-135
131
Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures
Annex V.Part 2.69-71, 291
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
Annex V.Part 2.11, 106, 291
31.2
Related parties: expenses and income generated by transactions with
References National GAAP based on BAD
References National GAAP compatible IFRS
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)
Annex V.Part 2.288-289, 292-293
Annex V.Part 2.288-289, 292-293
010
020
030
040
050
010
Interest income
BAD art 27.Vertical layout(1); Annex V.Part 2.31
IAS 24.18(a); Annex V.Part 2.31
020
Interest expenses
BAD art 27.Vertical layout(2); Annex V.Part 2.31
IAS 24.18(a); IAS 1.97; Annex V.Part 2.31
030
Dividend income
BAD art 27.Vertical layout(3); Annex V.Part 2.40
IAS 24.18(a); Annex V.Part 2.40
040
Fee and commission income
BAD art 27.Vertical layout(4)
IAS 24.18(a); IFRS 7.20(c)
050
Fee and commission expenses
BAD art 27.Vertical layout(5)
IAS 24.18(a); IFRS 7.20(c)
060
Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss
BAD art 27.Vertical layout(6)
IAS 24.18(a)
070
Gains or (-) losses on de-recognition of other than financial assets
Annex V.Part 2.292
IAS 24.18(a); Annex V.Part 2.292
080
Impairment or (-) reversal of impairment on non-performing exposures
Annex V. Part 2.293
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
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)
Annex V.Part 2.294-295, 296(a)
Annex V.Part 2.294-295, 296(b)
Annex V.Part 2.294-295, 296(c)
Annex V.Part 2.294-295, 296(d)
Annex V.Part 2.294-295, 296(e)
Annex V.Part 2.294-295, 296(f)
Annex V.Part 2.294-295, 296(f)
Annex V.Part 2.294-295, 296(f)
Annex V.Part 2.294-295, 296(q)
Annex V.Part 2.294-295, 296(h)
Annex V.Part 2.294-295, 296(i)
Annex V.Part 2.294-295, 296(j)
Annex V.Part 2.294-295, 296(k)
Annex V.Part 2.294-295, 296(l)
Annex V.Part 2.294-295, 296(m)
CRR art 423(b); 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)
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)
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 National GAAP based on BAD Annex V.Part 2.298
References National GAAP compatible IFRS 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
Accounting Directive art 8(4)(b), (6); IAS 39.9
IFRS 7.8(f); IFRS 9.4.1.2
016
Debt securities
Annex V.Part 1.24, 26
Annex V.Part 1.31
017
Loans and advances
Annex V.Part 1.24, 27
Annex V.Part 1.32
021
Non-trading non-derivative financial assets measured at a cost-based method
BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
022
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
023
Debt securities
Annex V.Part 1.31
024
Loans and advances
Annex V.Part 1.32
031
Other non-trading non-derivative financial assets
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
032
Equity instruments
ECB/2013/33 Annex 2.Part 2.4-5
033
Debt securities
Annex V.Part 1.31
034
Loans and advances
Annex V.Part 1.32
LIABILITIES
070
Financial liabilities measured at amortised cost
Accounting Directive art 8(3), (6); IAS 39.47
IFRS 7.8(g); IFRS 9.4.2.1
080
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090
Debt securities issued
Annex V.Part 1.31
Annex V.Part 1.37
100
Other financial liabilities
Annex V.Part 1.32-34
Annex V.Part 1.38-41
101
Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)
102
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
103
Debt securities issued
Annex V.Part 1.37
104
Other financial liabilities
Annex V.Part 1.38-41
41.2
Use of the Fair Value Option
References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount Annex V.Part 1.27-28
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
Accounting Directive art 8(1)(a), (6)
IFRS 7.8(a)(i); IFRS 9.4.1.5
030
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
040
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32
LIABILITIES
050
Financial liabilities designated at fair value through profit or loss
Accounting Directive art 8(1)(a), (6); IAS 39.9
IFRS 7.8 (e)(i); IFRS 9.4.2.2
060
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
080
Other financial liabilities
Annex V.Part 1.38-41
Annex V.Part 1.38-41
42.
Tangible and intangible assets: carrying amount by measurement method
References National GAAP compatible IFRS 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 based on BAD
References National GAAP compatible IFRS
Carrying amount Annex V.Part 1.27-28
Pensions and other post employment defined benefit obligations
Other long term employee benefits
Restructuring
Pending legal issues and tax litigation
Commitments and guarantees given under national GAAP
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
Annex V.Part 2.9
Annex V.Part 2.10
BAD art 24-25, 33(1)
010
020
030
040
050
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 National GAAP compatible IFRS
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 National GAAP compatible IFRS
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 National GAAP based on BAD
References National GAAP compatible IFRS
Current period
010
010
Pension and similar expenses
Annex V.Part 2.311(a)
Annex V.Part 2.311(a)
020
Share based payments
Annex V.Part 2.311b)
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 National GAAP based on BAD
References National GAAP compatible IFRS
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
BAD art 27.Vertical layout(6)
IFRS 7.20(a)(i)
45.2
Gains or losses on derecognition of non-financial assets
References National GAAP based on BAD
References National GAAP compatible IFRS
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 National GAAP based on BAD
References National GAAP compatible IFRS
Income
Expenses
010
020
010
Changes in fair value in tangible assets measured using the fair value model
Annex V.Part 2.314
IAS 40.76(d); Annex V.Part 2.314
020
Investment property
Annex V.Part 2.314
IAS 40.75(f); Annex V.Part 2.314
030
Operating leases other than investment property
Annex V.Part 2.315
IAS 17.50, 51, 56(b); Annex V.Part 2.315
040
Other
Annex V.Part 2.316
Annex V.Part 2.316
050
OTHER OPERATING INCOME OR EXPENSES
Annex V.Part 2.314-316
Annex V.Part 2.314-316
46.
Statement of changes in equity
Sources of equity changes
References National GAAP based on BAD
References National GAAP compatible IFRS
Capital
Share premium
Equity instruments issued other than Capital
Other equity
Accumulated other comprehensive income
Retained earnings
Revaluation reserves
Fair value reserves
Other reserves
First consolidation differences
(-) Treasury shares
Profit or (-) loss atributable to owners of the parent
(-) Interim dividends
Minority interests
Total
Accumulated Other Comprehensive Income
Other items
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
BAD art 4.Liabilities(9), BAD art 22
BAD art 4.Liabilities(10); CRR art 4(124)
Annex V.Part 2.18-19
Annex V.Part 2.20
Accounting Directive art 8(1)(a), (6)
BAD art 4 Liabilities (13); CRR art 4(123)
BAD art 4.Liabilities(12)
Accounting Directive 24(3)(c)
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30
BAD art 4.Liabilities(14)
CRR Article 26(2b)
Accounting Directive art 24(4)
Accounting Directive art 24(4)
010
020
030
040
050
060
070
075
080
085
090
100
110
120
130
140
010
Opening balance [before restatement]
020
Effects of corrections of errors
IAS 1.106.(b); IAS 8.42
030
Effects of changes in accounting policies
IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040
Opening balance [current period]
050
Issuance of ordinary shares
IAS 1.106.(d).(iii)
060
Issuance of preference shares
IAS 1.106.(d).(iii)
070
Issuance of other equity instruments
IAS 1.106.(d).(iii)
080
Exercise or expiration of other equity instruments issued
IAS 1.106.(d).(iii)
090
Conversion of debt to equity
IAS 1.106.(d).(iii)
100
Capital reduction
IAS 1.106.(d).(iii)
110
Dividends
IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120
Purchase of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
130
Sale or cancellation of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
140
Reclassification of financial instruments from equity to liability
IAS 1.106.(d).(iii)
150
Reclassification of financial instruments from liability to equity
IAS 1.106.(d).(iii)
160
Transfers among components of equity
IAS 1.106.(d).(iii); 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]

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Source: https://www.legislation.gov.uk/eur/2017/1443/annex/II (the official version)
Page: https://openlegislation.uk/eu-regulation-2017-1443/annex-II
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.