Amendment details· last amended 9 Oct 2017
Last amended 9 Oct 2017 by Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017.
‘FINREP data points’ under national accounting frameworks
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 | ||||||
5.1 | F 05.01 | Breakdown of non-trading Loans and advances by product | ||||||
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 | ||||||
10 | F 10.00 | Derivatives - Trading and economic hedges | ||||||
Hedge accounting | ||||||||
11.2 | F 11.02 | Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk | ||||||
18 | F 18.00 | Performing and non-performing exposures | ||||||
19 | F 19.00 | Forborne exposures | ||||||
COLOUR CODE IN TEMPLATES:
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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 | 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 | 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) | |||
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 collateralised by immovable property | Annex V.Part 2.86(a), 87 | |||||||
100 | of which: other collateralised 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) | |||||||
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 | |||
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 | 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
11.2 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 | Organised market options | Annex V.Part 2.136 | ||||||||||
100 | Organised 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 | Organised market options | Annex V.Part 2.136 | ||||||||||
150 | Organised 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) | ||||||||||
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 2.102-105, 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 | 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 2.102-105, 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 2.102-105, 113, 116, 246 | |||||||||||||||||||