ECB2015-534 Annex V · Banking Rule Book

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REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

FINREP TEMPLATES FOR GAAP
Template number	Name of the template or of the group of templates
	PART 1 [QUARTERLY FREQUENCY]
	Balance Sheet Statement [Statement of Financial Position]
1.1	Balance Sheet Statement: assets
1.2	Balance Sheet Statement: liabilities
1.3	Balance Sheet Statement: equity
2	Statement of profit or loss
5	Breakdown of loans and advances by product
	Breakdown of financial liabilities
8.1	Breakdown of financial liabilities by product and by counterparty sector
8.2	Subordinated financial liabilities
10	Derivatives — Trading
	Derivatives — Hedge accounting
11.2	Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk
18	Performing and non-performing exposures
19	Forborne exposures

COLOUR CODE IN TEMPLATES:
	Data point to be submitted

1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

		*References National GAAP based on Directive 86/635/EEC (opens EUR-Lex in a new tab) (hereinafter the ‘BAD’)*	Carrying amount
			010
010	Cash, cash balances at central banks and other demand deposits	BAD Article 4. Assets (1)
020	Cash on hand	Part 2.1 of Annex V (opens EUR-Lex in a new tab) to Implementing Regulation (EU) 680/2014 (opens EUR-Lex in a new tab) (hereinafter ‘Annex V’)
030	Cash balances at central banks	BAD Article 13(2); Annex V.Part 2.2
091	Trading financial assets	Annex V.Part 1.15
092	Derivatives	Annex II of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’); Annex V.Part 1.15
093	Equity instruments	Part 2.4-5 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
094	Debt securities	Annex V.Part 1.24, 26
095	Loans and advances	Annex V.Part 1.24, 27
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	Article 42a(1) (opens EUR-Lex in a new tab), (4) (opens EUR-Lex in a new tab) of Directive 78/660/EEC (opens EUR-Lex in a new tab) (hereinafter the ‘4th Directive’)
172	Equity instruments	Part 2.4-5 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
173	Debt securities	Annex V.Part 1.24, 26
174	Loans and advances	4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27
175	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive Article 42a(1); Article 42c (2)
176	Equity instruments	Part 2.4-5 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
177	Debt securities	Annex V.Part 1.24, 26
178	Loans and advances	4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27
231	Non-trading debt instruments measured at a cost-based method	BAD Articles 37.1, 42a(4)(b); Annex V.Part1.16
232	Debt securities	Annex V.Part 1.24, 26
233	Loans and advances	Annex V.Part 1.24, 27
234	Other non-trading non-derivative financial assets	BAD Articles 35-37; Annex V.Part 1.17
235	Equity instruments	Part 2.4-5 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
236	Debt securities	Annex V.Part 1.24, 26
237	Loans and advances	Annex V.Part 1.24, 27
240	Derivatives — Hedge accounting	4th Directive Article 42a(1), (5a); Article 42c(1)(a); IAS 39.9; Annex V.Part 1.19
260	Investments in subsidaries, joint ventures and associates	BAD Article 4.Assets(7)-(8); 4th Directive Article 17; Annex V.Part 2.4
270	Tangible assets	BAD Article 4.Assets(10)
280	Property, Plant and Equipment
290	Investment property
300	Intangible assets	BAD Article 4.Assets(9); Article 4(1)(115) of the CRR
310	Goodwill	BAD Article 4.Assets(9); Article 4(1)(113) of the CRR
320	Other intangible assets	BAD Article 4.Assets(9)
330	Tax assets
340	Current tax assets
350	Deferred tax assets	4th Directive Article 43(1)(11); Article 4(1)(106) of the CRR
360	Other assets	Annex V.Part 2.5
380	TOTAL ASSETS	BAD Article 4 Assets

1.2 Liabilities

		*References National GAAP based on BAD*	Carrying amount
		*References National GAAP based on BAD*	010
061	Trading financial liabilities	4th Directive Article 42a(3)
062	Derivatives	CRR Annex II; Annex V.Part 1.15
063	Short positions
064	Deposits	Part 2.9 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 1.30
065	Debt securities issued	Annex V.Part 1.31
066	Other financial liabilities	Annex V.Part 1.32-34
141	Non-trading non-derivative financial liabilities measured at a cost-based method	4th Directive Article 42a(3)
142	Deposits	Part 2.9 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 1.30
143	Debt securities issued	Annex V.Part 1.31
144	Other financial liabilities	Annex V.Part 1.32-34
150	Derivatives — Hedge accounting	4th Directive Article 42a(1), (5a), Article 42c(1)(a); Annex V.Part 1.23
170	Provisions	BAD Article 4.Liabilities(6)
171	Funds for general banking risks [if presented within liabilities]	BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 2.12
180	Pensions and other post employment defined benefit obligations	Annex V.Part 2.7
190	Other long term employee benefits	Annex V.Part 2.8
200	Restructuring
210	Pending legal issues and tax litigation
220	Commitments and guarantees given	BAD Articles 24-25, 33(1)
230	Other provisions
240	Tax liabilities
250	Current tax liabilities
260	Deferred tax liabilities	4th Directive Article 43(1)(11); CRR Article 4(108)
280	Other liabilities	Annex V.Part 2.10
300	TOTAL LIABILITIES

1.3 Equity

		*References National GAAP based on BAD*	Carrying amount
		*References National GAAP based on BAD*	010
010	Capital	BAD Article 4.Liabilities(9), BAD Article 22
020	Paid-up capital	BAD Article 4.Liabilities(9)
030	Unpaid capital which has been called up	BAD Article 4.Liabilities(9)
040	Share premium	BAD Article 4.Liabilities(10); Article 4(1)(124) of the CRR
050	Equity instruments issued other than capital	Annex V.Part 2.15-16
060	Equity component of compound financial instruments	4th Directive Article 42a(5a); Annex V.Part 2.15
070	Other equity instruments issued	Annex V.Part 2.16
080	Other equity	Annex V.Part 2.17
190	Retained earnings	BAD Article 4.Liabilities(13); Article 4(1)(123) of the CRR
200	Revaluation reserves	BAD Article 4.Liabilities(12)
201	Tangible assets	4th Directive Article 33(1)(c)
202	Equity instruments	4th Directive Article 33(1)(c)
203	Debt securities	4th Directive Article 33(1)(c)
204	Other	4th Directive Article 33(1)(c)
205	Fair value reserves	4th Directive Article 42a(1)
206	Hedge of net investments in foreign operations	4th Directive Articles 42a(1), 42c(1)(b)
207	Hedging derivatives — cash flow hedges	4th Directive Articles 42a(1), 42c(1)(a); CRR Article 30(a)
208	Hedging derivatives — other hedges	4th Directive Articles 42a(1), 42c(1)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive Articles 42a(1), 42c(2)
210	Other reserves	BAD Article 4 Liabilities(11)-(13)
215	Funds for general banking risks [if presented within equity]	BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 1.38
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates	4th Directive Article 59.4; Annex V.Part 2.19
230	Other	Annex V.Part 2.19
235	First consolidation differences	Article 19(1)(c ) (opens EUR-Lex in a new tab) of Directive 83/349/EEC (opens EUR-Lex in a new tab) (hereinafter the ‘7th Directive’)
240	(-) Treasury shares	4th Directive Article 9 C (III)(7), D(III)(2); Annex V.Part 2.20
250	Profit or loss attributable to owners of the parent	BAD Article 4.Liabilities(14)
260	(-) Interim dividends	CRR Article 26(2b)
270	Minority interests [Non-controlling interests]	Article 21 of the 7th Directive
280	Accumulated Other Comprehensive Income	Article 4(1)(100) of the CRR
290	Other items
300	TOTAL EQUITY
310	TOTAL EQUITY AND TOTAL LIABILITIES	BAD Article 4.Liabilities

2. Statement of profit or loss

		*References National GAAP based on BAD*	Current period
		*References National GAAP based on BAD*	010
010	Interest income	BAD Article 27.Vertical layout(1); Annex V.Part 2.21
090	(Interest expenses)	BAD Article 27.Vertical layout(2); Annex V.Part 2.21
160	Dividend income	BAD Article 27.Vertical layout(3); Annex V.Part 2.28
200	Fee and commission income	BAD Article 27.Vertical layout(4)
210	(Fee and commission expenses)	BAD Article 27.Vertical layout(5)
220	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	BAD Article 27.Vertical layout(6)
285	Gains or (-) losses on trading financial assets and liabilities, net	BAD Article 27.Vertical layout(6)
295	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD Article 27.Vertical layout(6)
300	Gains or (-) losses from hedge accounting, net	4th Directive Article 42a(1) and (5a), Article 42c(1)(a)
310	Exchange differences [gain or (-) loss], net	BAD Article 39
320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD Article 27.Vertical layout(13)-(14)
330	Gains or (-) losses on derecognition of non financial assets, net
340	Other operating income	BAD Article 27.Vertical layout(7); Annex V.Part 2.141-143
350	(Other operating expenses)	BAD Article 27.Vertical layout(10); Annex V.Part 2.141-143
355	TOTAL OPERATING INCOME, NET
360	(Administrative expenses)	BAD Article 27.Vertical layout(8)
370	(Staff expenses)	BAD Article 27.Vertical layout(8)(a)
380	(Other administrative expenses)	BAD Article 27.Vertical layout(8)(b)
390	(Depreciation)
400	(Property, Plant and Equipment)	BAD Article 27.Vertical layout(9)
410	(Investment Properties)	BAD Article 27.Vertical layout(9)
415	(Goodwill)	BAD Article 27.Vertical layout(9)
420	(Other intangible assets)	BAD Article 27.Vertical layout(9)
430	(Provisions or (-) reversal of provisions)
440	(Commitments and guarantees given)	BAD Article 27.Vertical layout(11)-(12)
450	(Other provisions)
455	(Increases or (-) decreases of the fund for general banking risks, net)	BAD Article 38.2
460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD Article 35-37
510	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	BAD Article 27.Vertical layout(13)-(14)
520	(Impairment or (-) reversal of impairment on non-financial assets)
530	(Property, plant and equipment)	BAD Article 27.Vertical layout(9)
540	(Investment properties)	BAD Article 27.Vertical layout(9)
550	(Goodwill)	BAD Article 27.Vertical layout(9)
560	(Other intangible assets)	BAD Article 27.Vertical layout(9)
570	(Other)
580	Negative goodwill recognised in profit or loss	7th Directive Article 31
590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	BAD Article 27.Vertical layout(13)-(14)
610	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
620	(Tax expense or (-) income related to profit or loss from continuing operations)	BAD Article 27.Vertical layout(15)
630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD Article 27.Vertical layout(16)
632	Extraordinary profit or (-) loss after tax	BAD Article 27.Vertical layout(21)
633	Extraordinary profit or loss before tax	BAD Article 27.Vertical layout(19)
634	(Tax expense or (-) income related to extraordinary profit or loss)	BAD Article 27.Vertical layout(20)
670	PROFIT OR (-) LOSS FOR THE YEAR	BAD Article 27.Vertical layout(23)
680	Attributable to minority interest [non-controlling interests]
690	Attributable to owners of the parent

5. Breakdown of loans and advances by product

			*References National GAAP based on BAD*	Central banks	General government	Credit institutions	Other financial corporations	Non-financial corporations	Households
				Annex V.Part 1.35(a)	Annex V.Part 1.35(b)	Annex V.Part 1.35(c)	Annex V.Part 1.35(d)	Annex V.Part 1.35(e)	Annex V.Part 1.35(f)
				010	020	030	040	050	060
By product	010	On demand [call] and short notice [current account]	Annex V.Part 2.41(a)
	020	Credit card debt	Annex V.Part 2.41(b)
	030	Trade receivables	Annex V.Part 2.41(c)
	040	Finance leases	Annex V.Part 2.41(d)
	050	Reverse repurchase loans	Annex V.Part 2.41(e)
	060	Other term loans	Annex V.Part 2.41(f)
	070	Advances that are not loans	Annex V.Part 2.41(g)
	080	LOANS AND ADVANCES	Annex V.Part 1.24, 27
By collateral	090	of which: mortgage loans [Loans collateralised by immovable property]	Annex V.Part 2.41(h)
By collateral	100	of which: other collateralised loans	Annex V.Part 2.41(i)
By purpose	110	of which: credit for consumption	Annex V.Part 2.41(j)
By purpose	120	of which: lending for house purchases	Annex V.Part 2.41(k)
By subordination	130	of which: project finance loans	Annex V.Part 2.41(l)

8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

		*References National GAAP based on BAD*		Carrying amount			Accumulated changes in fair value due to credit risk	Amount contractually required to pay at maturity
				Trading	At a cost-based method	Hedge accounting	Accumulated changes in fair value due to credit risk	Amount contractually required to pay at maturity
				4th Directive Article 42a(3); Annex V.Part 1.15	4th Directive Article 42a(3)	4th Directive Articles 42a(1) and (5a), 42c(1)(a)	CRR Articles 30(b), 424(1)(d)(i)	Article 7(2) (opens EUR-Lex in a new tab) of Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
				034	035	037	040	050
010	Derivatives	CRR Annex II	IAS 39.9 Application Guidance (hereinafter ‘AG’) 15(a)
020	Short positions		IAS 39 AG 15(b)
030	Equity instruments	Part 2.4-5 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	IAS 32.11
040	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
050	Deposits	Part 2.9 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V. Part 1.30	Part 2.9 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V. Part 1.30
060	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
070	Current accounts/overnight deposits	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
080	Deposits with agreed maturity	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
090	Deposits redeemable at notice	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 1.51	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51
100	Repurchase agreements	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
110	General government	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
120	Current accounts/overnight deposits	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
130	Deposits with agreed maturity	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
140	Deposits redeemable at notice	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51
150	Repurchase agreements	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
160	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
170	Current accounts/overnight deposits	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
180	Deposits with agreed maturity	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
190	Deposits redeemable at notice	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51
200	Repurchase agreements	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
210	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
220	Current accounts/overnight deposits	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
230	Deposits with agreed maturity	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
240	Deposits redeemable at notice	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51
250	Repurchase agreements	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
260	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
270	Current accounts/overnight deposits	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
280	Deposits with agreed maturity	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
290	Deposits redeemable at notice	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51
300	Repurchase agreements	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
310	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
320	Current accounts/overnight deposits	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.1 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
330	Deposits with agreed maturity	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.2 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
340	Deposits redeemable at notice	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51	Part 2.9.3 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 2.51
350	Repurchase agreements	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)	Part 2.9.4 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab)
360	Debt securities issued	Annex V.Part 1.31; Annex V.Part 2.52	Annex V.Part 1.31; Annex V.Part 2.52
370	Certificates of deposits	Annex V.Part 2.52(a)	Annex V.Part 2.52(a)
380	Asset-backed securities	Article 4(1)(61) of the CRR	Article 4(1)(61) of the CRR
390	Covered bonds	Article 129(1) of the CRR	Article 129(1) of the CRR
400	Hybrid contracts	Annex V.Part 2.52(d)	IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d)
410	Other debt securities issued	Annex V.Part 2.52(e)	Annex V.Part 2.52(e)
420	Convertible compound financial instruments		IAS 32.AG 31
430	Non-convertible
440	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
450	FINANCIAL LIABILITIES

8.2 Subordinated financial liabilities

		*References National GAAP*		Carrying amount
				At amortised cost	At a cost-based method
				4th Directive Article 42a(3), (5a); IAS 39.47	4th Directive Article 42a(3)
				020	030
010	Deposits	Part 2.9 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 1.30	Part 2.9 of Annex II (opens EUR-Lex in a new tab) to Regulation (EC) No 25/2009 (opens EUR-Lex in a new tab); Annex V.Part 1.30
020	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.53-54	Annex V.Part 2.53-54

10. Derivatives — Trading

By type of risk/By product or by type of market		*References National GAAP based on BAD*		Mark-to-market [Mark-to-Model] value		Notional amount
				Positive value. Trading	Negative value. Trading	Total Trading	of which: sold
				CRR Article 105	CRR Article 105	Annex V.Part 2.70-71	Annex V.Part 2.72
				022	025	030	040
010	Interest rate	Annex V.Part 2.67(a)	Annex V.Part 2.67(a)
020	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
030	OTC options
040	OTC other
050	Organised market options
060	Organised market other
070	Equity	Annex V.Part 2.67(b)	Annex V.Part 2.67(b)
080	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
090	OTC options
100	OTC other
110	Organised market options
120	Organised market other
130	Foreign exchange and gold	Annex V.Part 2.67(c)	Annex V.Part 2.67(c)
140	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
150	OTC options
160	OTC other
170	Organised market options
180	Organised market other
190	Credit	Annex V.Part 2.67(d)	Annex V.Part 2.67(d)
200	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
210	Credit default swap
220	Credit spread option
230	Total return swap
240	Other
250	Commodity	Annex V.Part 2.67(e)	Annex V.Part 2.67(e)
260	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
270	Other	Annex V.Part 2.67(f)	Annex V.Part 2.67(f)
280	of which: economic hedges	Annex V.Part 2.74	Annex V.Part 2.74
290	DERIVATIVES	CRR Annex II; Annex V.Part 1.15	IAS 39.9
300	of which: OTC — credit institutions	Annex V.Part 1.35(c), 2.75(a)	Annex V.Part 1.35(c), 2.75(a)
310	of which: OTC — other financial corporations	Annex V.Part 1.35(d), 2.75(b)	Annex V.Part 1.35(d), 2.75(b)
320	of which: OTC — rest	Annex V.Part 2.75(c)	Annex V.Part 2.75(c)

11. Derivatives — Hedge accounting

11.2 Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk

By product or by type of market		*References National GAAP based on BAD*	Notional amount
			Total Hedging	of which: sold
			Annex V.Part 2.70, 71	Annex V.Part 2.72
			010	020
010	Interest rate	Annex V.Part 2.67(a)
020	OTC options
030	OTC other
040	Organised market options
050	Organised market other
060	Equity	Annex V.Part 2.67(b)
070	OTC options
080	OTC other
090	Organised market options
100	Organised market other
110	Foreign exchange and gold	Annex V.Part 2.67(c)
120	OTC options
130	OTC other
140	Organised market options
150	Organised market other
160	Credit	Annex V.Part 2.67(d)
170	Credit default swap
180	Credit spread option
190	Total return swap
200	Other
210	Commodity	Annex V.Part 2.67(e)
220	Other	Annex V.Part 2.67(f)
230	DERIVATIVES-HEDGE ACCOUNTING
240	of which: OTC — credit institutions	Annex V.Part 1.35(c), 2.75(a)
250	of which: OTC — other financial corporations	Annex V.Part 1.35(d), 2.75(b)
260	of which: OTC — rest	Annex V.Part 2.75(c)

18. Information on performing and non-performing exposures

References National GAAP based on BAD

Gross carrying amount

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Performing

Non-performing

on performing exposures

on non-performing exposures

Not past due or Past due <= 30 days

Past due > 30 days <= 60 days

Past due > 60 days <= 90 days

Unlikely to pay that are not past-due or past-due <= 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Of which: defaulted

Of which: impaired

Unlikely to pay that are not past-due or past-due < 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Collateral received on non-performing exposues

Financial guarantees received on non-performing exposures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

190

200

210

Annex V. Part 2. 45, 109, 145-162

Annex V. Part 2. 145-162

Annex V. Part 2. 158

Annex V. Part 2. 145-162

Annex V. Part 2. 159

CRR Article 178; Annex V. Part 2.61

Article 4(1)(95) of the CRR

Annex V. Part 2. 46

Annex V. Part 2. 161

Annex V. Part 2. 159,161

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

030

General government

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

090

General government

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

130

Of which: Small and Medium-sized Enterprises

Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter ‘SME’)

SME Article 1 2(a)

140

Of which: Commercial real estate

150

Households

Annex V.Part 1.35(f)

160

Of which: Residential mortgage loans

170

Of which: Credit for consumption

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part I. 13 (d)(e); 14 (d)(e)

Annex V. Part I. 13 (d)(e)

190

Debt securities

Annex V.Part 1.24, 26

200

Central banks

Annex V.Part 1.35(a)

210

General government

Annex V.Part 1.35(b)

220

Credit institutions

Annex V.Part 1.35(c)

230

Other financial corporations

Annex V.Part 1.35(d)

240

Non-financial corporations

Annex V.Part 1.35(e)

250

Loans and advances

Annex V.Part 1.24, 27

260

Central banks

Annex V.Part 1.35(a)

270

General government

Annex V.Part 1.35(b)

280

Credit institutions

Annex V.Part 1.35(c)

290

Other financial corporations

Annex V.Part 1.35(d)

300

Non-financial corporations

Annex V.Part 1.35(e)

310

Households

Annex V.Part 1.35(f)

320

DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT)

Annex V. Part I. 13 (b)(c); 14 (b)(c)

Annex V. Part I. 13 (b)(c)

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)

Annex V. Part I. 13 (b)(c)(d)(e)

340

Loan commitments given

CRR Annex I; Annex V.Part 2.56-57

IAS 39.2 (h), 4 (a) ( c), Basis for Conclusions (hereinafter ‘BC’) 15; CRR Annex I; Annex V.Part 2.56-57

350

Central banks

Annex V.Part 1.35(a)

360

General government

Annex V.Part 1.35(b)

370

Credit institutions

Annex V.Part 1.35(c)

380

Other financial corporations

Annex V.Part 1.35(d)

390

Non-financial corporations

Annex V.Part 1.35(e)

400

Households

Annex V.Part 1.35(f)

410

Financial guarantees given

CRR Annex I; Annex V.Part 2.56,58

IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58

420

Central banks

Annex V.Part 1.35(a)

430

General government

Annex V.Part 1.35(b)

440

Credit institutions

Annex V.Part 1.35(c)

450

Other financial corporations

Annex V.Part 1.35(d)

460

Non-financial corporations

Annex V.Part 1.35(e)

470

Households

Annex V.Part 1.35(f)

480

Other Commitments given

CRR Annex I; Annex V.Part 2.56, 59

490

Central banks

Annex V.Part 1.35(a)

500

General government

Annex V.Part 1.35(b)

510

Credit institutions

Annex V.Part 1.35(c)

520

Other financial corporations

Annex V.Part 1.35(d)

530

Non-financial corporations

Annex V.Part 1.35(e)

540

Households

Annex V.Part 1.35(f)

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.55

19. Information on forborne exposures

References National GAAP based on BAD

Gross carrying amount of exposures with forbearance measures

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

on perfoming exposures with forbearance measures

on non-performing exposures with forbearance measures

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation

Instruments with modifications in their terms and conditions

Refinancing

of which: Defaulted

of which: Impaired

of which: Forbearance of non-performing exposures

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

Annex V. Part 2. 45, 109, 163-182

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 177, 178, 182

Annex V. Part 2. 164 (b), 177, 178, 181, 182

Annex V. Part 2. 176(b), 177, 180

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 179-180,182

Annex V. Part 2. 164 (b), 179-182

CRR Article 178; Annex V. Part 2.61

Article 4(1)(95) of the CRR

Annex V. Part 2. 172(a), 157

Annex V. Part 2. 46, 183

Annex V. Part 2. 145-183

Annex V. Part 2. 164 (a), 179-180,182,183

Annex V. Part 2. 164 (b), 179-183

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

030

General government

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

090

General government

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

130

Of which: Small and Medium-sized Enterprises

SME Article 1 2(a)

140

Of which: Commercial real estate

150

Households

Annex V.Part 1.35(f)

160

Of which: Residential mortgage loans

170

Of which: Credit for consumption

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part I. 13 (d)(e); 14 (d)(e)

Annex V. Part I. 13 (d)(e)

190

Debt securities

Annex V.Part 1.24, 26

200

Central banks

Annex V.Part 1.35(a)

210

General government

Annex V.Part 1.35(b)

220

Credit institutions

Annex V.Part 1.35(c)

230

Other financial corporations

Annex V.Part 1.35(d)

240

Non-financial corporations

Annex V.Part 1.35(e)

250

Loans and advances

Annex V.Part 1.24, 27

260

Central banks

Annex V.Part 1.35(a)

270

General government

Annex V.Part 1.35(b)

280

Credit institutions

Annex V.Part 1.35(c)

290

Other financial corporations

Annex V.Part 1.35(d)

300

Non-financial corporations

Annex V.Part 1.35(e)

310

Households

Annex V.Part 1.35(f)

320

DEBT INSTRUMENTS AT FAIR VALUE other than HFT

Annex V. Part I. 13 (b)(c); 14 (b)(c)

Annex V. Part I. 13 (b)(c)

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)

Annex V. Part I. 13 (b)(c)(d)(e)

340

Loan commitments given

CRR Annex I; Annex V.Part 2.56-57

IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57

Contents

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