No longer in force since 27/06/2021

Version from: 01/06/2020
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ANNEX III

ANNEX III

REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS



FINREP TEMPLATES FOR IFRS

TEMPLATE NUMBER

TEMPLATE CODE

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

 

 

PART 1 [QUARTERLY FREQUENCY]

 

 

Balance Sheet Statement [Statement of Financial Position]

1.1

F 01.01

Balance Sheet Statement: assets

1.2

F 01.02

Balance Sheet Statement: liabilities

1.3

F 01.03

Balance Sheet Statement: equity

2

F 02.00

Statement of profit or loss

3

F 03.00

Statement of comprehensive income

 

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

F 04.01

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2.1

F 04.02.1

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

4.2.2

F 04.02.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3.1

F 04.03.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

4.4.1

F 04.04.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

4.5

F 04.05

Subordinated financial assets

5.1

F 05.01

Breakdown of non-trading loans and advances by product

6.1

F 06.01

Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

 

 

Financial assets subject to impairment that are past due

7.1

F 07.01

Financial assets subject to impairment that are past due

 

 

Breakdown of financial liabilities

8.1

F 08.01

Breakdown of financial liabilities by product and by counterparty sector

8.2

F 08.02

Subordinated financial liabilities

 

 

Loan commitments, financial guarantees and other commitments

9.1.1

F 09.01.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

F 09.02

Loan commitments, financial guarantees and other commitments received

10

F 10.00

Derivatives – Trading and economic hedges

 

 

Hedge accounting

11.1

F 11.01

Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge

11.3

F 11.03

Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

11.4

F 11.04

Hedged items in fair value hedges

 

 

Movements in allowances and provisions for credit losses

12.1

F 12.01

Movements in allowances and provisions for credit losses

12.2

F 12.02

Transfers between impairment stages (gross basis presentation)

 

 

Collateral and guarantees received

13.1

F 13.01

Breakdown of collateral and guarantees by loans and advances other than held for trading

13.2.1

F 13.02.1

Collateral obtained by taking possession during the period [held at the reference date]

13.3.1

F 13.03.1

Collateral obtained by taking possession 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

16.8

F 16.08

Other administrative expenses

 

 

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

 

 

Information on performing and non-performing exposures

18

F 18.00

Information on performing and non-performing exposures

18.1

F 18.01

Inflows and outflows of non-performing exposures – loans and advances by counterparty sector

18.2

F 18.02

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property

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

 

 

Loans and advances: additional information

23.1

F 23.01

Loans and advances: Number of instruments

23.2

F 23.02

Loans and advances: Additional information on gross carrying amounts

23.3

F 23.03

Loans and advances collateralised by immovable property: Breakdown by LTV ratios

23.4

F 23.04

Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk

23.5

F 23.05

Loans and advances: Collateral received and financial guarantees received

23.6

F 23.06

Loans and advances: Accumulated partial write-offs

 

 

Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year

24.1

F 24.01

Loans and advances: Inflows and outflows of non-performing exposures

24.2

F 24.02

Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures

24.3

F 24.03

Loans and advances: Inflow of write-offs of non-performing exposures

 

 

Collateral obtained by taking possession and execution processes

25.1

F 25.01

Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows

25.2

F 25.02

Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained

25.3

F 25.03

Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)

26

F 26.00

Forbearance management and quality of forbearance

 

 

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 40.01

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

Staff expenses by type of benefits

44.4

F 44.04

Staff expenses by structure and category of staff

 

 

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

47

F 47.00

Average duration and recovery periods

1.    Balance Sheet Statement [Statement of Financial Position]

1.1    Assets



 

References

Breakdown in table

Carrying amount

Annex V.Part 1.27

010

010

Cash, cash balances at central banks and other demand deposits

IAS 1.54 (i)

 

 

020

Cash on hand

Annex V.Part 2.1

 

 

030

Cash balances at central banks

Annex V.Part 2.2

 

 

040

Other demand deposits

Annex V.Part 2.3

5

 

050

Financial assets held for trading

IFRS 9.Appendix A

 

 

060

Derivatives

IFRS 9.Appendix A

10

 

070

Equity instruments

IAS 32.11

4

 

080

Debt securities

Annex V.Part 1.31

4

 

090

Loans and advances

Annex V.Part 1.32

4

 

096

Non-trading financial assets mandatorily at fair value through profit or loss

IFRS 7.8(a)(ii); IFRS 9.4.1.4

4

 

097

Equity instruments

IAS 32.11

4

 

098

Debt securities

Annex V.Part 1.31

4

 

099

Loans and advances

Annex V.Part 1.32

4

 

100

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IFRS 9.4.1.5

4

 

120

Debt securities

Annex V.Part 1.31

4

 

130

Loans and advances

Annex V.Part 1.32

4

 

141

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

4

 

142

Equity instruments

IAS 32.11

4

 

143

Debt securities

Annex V.Part 1.31

4

 

144

Loans and advances

Annex V.Part 1.32

4

 

181

Financial assets at amortised cost

IFRS 7.8(f); IFRS 9.4.1.2

4

 

182

Debt securities

Annex V.Part 1.31

4

 

183

Loans and advances

Annex V.Part 1.32

4

 

240

Derivatives – Hedge accounting

IFRS 9.6.2.1; Annex V.Part 1.22

11

 

250

Fair value changes of the hedged items in portfolio hedge of interest rate risk

IAS 39.89A(a); IFRS 9.6.5.8

 

 

260

Investments in subsidiaries, joint ventures and associates

IAS 1.54(e); Annex V.Part 1.21, Part 2.4

40

 

270

Tangible assets

 

 

 

280

Property, Plant and Equipment

IAS 16.6; IAS 1.54(a); IFRS 16.47(a)

21, 42

 

290

Investment property

IAS 40.5; IAS 1.54(b); IFRS 16.48

21, 42

 

300

Intangible assets

IAS 1.54(c); CRR art 4(1)(115)

 

 

310

Goodwill

IFRS 3.B67(d); CRR art 4(1)(113)

 

 

320

Other intangible assets

IAS 38.8,118; IFRS 16.47 (a)

21, 42

 

330

Tax assets

IAS 1.54(n-o)

 

 

340

Current tax assets

IAS 1.54(n); IAS 12.5

 

 

350

Deferred tax assets

IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)

 

 

360

Other assets

Annex V.Part 2.5

 

 

370

Non-current assets and disposal groups classified as held for sale

IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7

 

 

380

TOTAL ASSETS

IAS 1.9(a), IG 6

 

 

1.2    Liabilities



 

References

Breakdown in table

Carrying amount

Annex V.Part 1.27

010

010

Financial liabilities held for trading

IFRS 7.8 (e) (ii); IFRS 9.BA.6

8

 

020

Derivatives

IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)

10

 

030

Short positions

IFRS 9.BA7(b)

8

 

040

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

8

 

050

Debt securities issued

Annex V.Part 1.37

8

 

060

Other financial liabilities

Annex V.Part 1.38-41

8

 

070

Financial liabilities designated at fair value through profit or loss

IFRS 7.8 (e)(i); IFRS 9.4.2.2

8

 

080

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

8

 

090

Debt securities issued

Annex V.Part 1.37

8

 

100

Other financial liabilities

Annex V.Part 1.38-41

8

 

110

Financial liabilities measured at amortised cost

IFRS 7.8(g); IFRS 9.4.2.1

8

 

120

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

8

 

130

Debt securities issued

Annex V.Part 1.37

8

 

140

Other financial liabilities

Annex V.Part 1.38-41

8

 

150

Derivatives – Hedge accounting

IFRS 9.6.2.1; Annex V.Part 1.26

11

 

160

Fair value changes of the hedged items in portfolio hedge of interest rate risk

IAS 39.89A(b), IFRS 9.6.5.8

 

 

170

Provisions

IAS 37.10; IAS 1.54(l)

43

 

180

Pensions and other post employment defined benefit obligations

IAS 19.63; IAS 1.78(d); Annex V.Part 2.9

43

 

190

Other long term employee benefits

IAS 19.153; IAS 1.78(d); Annex V.Part 2.10

43

 

200

Restructuring

IAS 37.71, 84(a)

43

 

210

Pending legal issues and tax litigation

IAS 37.Appendix C. Examples 6 and 10

43

 

220

Commitments and guarantees given

IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11

9

12

43

 

230

Other provisions

IAS 37.14

43

 

240

Tax liabilities

IAS 1.54(n-o)

 

 

250

Current tax liabilities

IAS 1.54(n); IAS 12.5

 

 

260

Deferred tax liabilities

IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)

 

 

270

Share capital repayable on demand

IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12

 

 

280

Other liabilities

Annex V.Part 2.13

 

 

290

Liabilities included in disposal groups classified as held for sale

IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14

 

 

300

TOTAL LIABILITIES

IAS 1.9(b);IG 6

 

 

1.3    Equity



 

References

Breakdown in table

Carrying amount

010

010

Capital

IAS 1.54(r), BAD art 22

46

 

020

Paid up capital

IAS 1.78(e)

 

 

030

Unpaid capital which has been called up

Annex V.Part 2.14

 

 

040

Share premium

IAS 1.78(e); CRR art 4(1)(124)

46

 

050

Equity instruments issued other than capital

Annex V.Part 2.18-19

46

 

060

Equity component of compound financial instruments

IAS 32.28-29; Annex V.Part 2.18

 

 

070

Other equity instruments issued

Annex V.Part 2.19

 

 

080

Other equity

IFRS 2.10; Annex V.Part 2.20

 

 

090

Accumulated other comprehensive income

CRR art 4(1)(100)

46

 

095

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

 

 

100

Tangible assets

IAS 16.39-41

 

 

110

Intangible assets

IAS 38.85-87

 

 

120

Actuarial gains or (-) losses on defined benefit pension plans

IAS 1.7, IG6; IAS 19.120(c)

 

 

122

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

 

 

124

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.IG6; IAS 28.10

 

 

320

Fair value changes of equity instruments measured at fair value through other comprehensive income

IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21

 

 

330

Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income

IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22

 

 

340

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22

 

 

350

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57

 

 

360

Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23

 

 

128

Items that may be reclassified to profit or loss

IAS 1.82A(a) (ii)

 

 

130

Hedge of net investments in foreign operations [effective portion]

IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24

 

 

140

Foreign currency translation

IAS 21.52(b); IAS 21.32, 38-49

 

 

150

Hedging derivatives. Cash flow hedges reserve [effective portion]

IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25

 

 

155

Fair value changes of debt instruments measured at fair value through other comprehensive income

IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26

 

 

165

Hedging instruments [not designated elements]

IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16; IFRS 7.24 E (b)(c); Annex V.Part 2.60

 

 

170

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

 

 

180

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.IG6; IAS 28.10

 

 

190

Retained earnings

CRR art 4(1)(123)

 

 

200

Revaluation reserves

IFRS 1.30, D5-D8; Annex V.Part 2.28

 

 

210

Other reserves

IAS 1.54; IAS 1.78(e)

 

 

220

Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method

IAS 28.11; Annex V.Part 2.29

 

 

230

Other

Annex V.Part 2.29

 

 

240

(-) Treasury shares

IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30

46

 

250

Profit or loss attributable to owners of the parent

IAS 1.81B (b)(ii)

2

 

260

(-) Interim dividends

IAS 32.35

 

 

270

Minority interests [Non-controlling interests]

IAS 1.54(q)

 

 

280

Accumulated Other Comprehensive Income

CRR art 4(1)(100)

46

 

290

Other items

 

46

 

300

TOTAL EQUITY

IAS 1.9(c), IG 6

46

 

310

TOTAL EQUITY AND TOTAL LIABILITIES

IAS 1.IG6

 

 

2.    Statement of profit or loss



 

References

Breakdown in table

Current period

010

010

Interest income

IAS 1.97; Annex V.Part 2.31

16

 

020

Financial assets held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

 

 

025

Non-trading financial assets mandatorily at fair value through profit or loss

IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1

 

 

030

Financial assets designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e)

 

 

041

Financial assets at fair value through other comprehensive income

IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A

 

 

051

Financial assets at amortised cost

IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2

 

 

070

Derivatives – Hedge accounting, interest rate risk

IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35

 

 

080

Other assets

Annex V.Part 2.36

 

 

085

Interest income on liabilities

IFRS 9.5.7.1, Annex V.Part 2.37

 

 

090

(Interest expenses)

IAS 1.97; Annex V.Part 2.31

16

 

100

(Financial liabilities held for trading)

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

 

 

110

(Financial liabilities designated at fair value through profit or loss)

IFRS 7.20(a)(i), B5(e)

 

 

120

(Financial liabilities measured at amortised cost)

IFRS 7.20(b); IFRS 9.5.7.2

 

 

130

(Derivatives – Hedge accounting, interest rate risk)

IAS 39.9; Annex V.Part 2.35

 

 

140

(Other liabilities)

Annex V.Part 2.38

 

 

145

(Interest expense on assets)

IFRS 9.5.7.1, Annex V.Part 2.39

 

 

150

(Expenses on share capital repayable on demand)

IFRIC 2.11

 

 

160

Dividend income

Annex V.Part 2.40

31

 

170

Financial assets held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40

 

 

175

Non-trading financial assets mandatorily at fair value through profit or loss

IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40

 

 

191

Financial assets at fair value through other comprehensive income

IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41

 

 

192

Investments in subsidiaries, joint ventures and associates accounted for using other than equity method

Annex V Part 2 .42

 

 

200

Fee and commission income

IFRS 7.20(c)

22

 

210

(Fee and commission expenses)

IFRS 7.20(c)

22

 

220

Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

Annex V.Part 2.45

16

 

231

Financial assets at fair value through other comprehensive income

IFRS 9.4.12A; IFRS 9.5.7.10-11

 

 

241

Financial assets at amortised cost

IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2

 

 

260

Financial liabilities measured at amortised cost

IFRS 7.20(a)(v); IFRS 9.5.7.2

 

 

270

Other

 

 

 

280

Gains or (-) losses on financial assets and liabilities held for trading, net

IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46

16

 

287

Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net

IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46

 

 

290

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44

16, 45

 

300

Gains or (-) losses from hedge accounting, net

Annex V.Part 2.47

16

 

310

Exchange differences [gain or (-) loss], net

IAS 21.28, 52 (a)

 

 

330

Gains or (-) losses on derecognition of non-financial assets, net

IAS 1.34; Annex V. Part 2.48

45

 

340

Other operating income

Annex V.Part 2.314-316

45

 

350

(Other operating expenses)

Annex V.Part 2.314-316

45

 

355

TOTAL OPERATING INCOME, NET

 

 

 

360

(Administrative expenses)

 

 

 

370

(Staff expenses)

IAS 19.7; IAS 1.102, IG 6

44

 

380

(Other administrative expenses)

 

16

 

385

(Cash contributions to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

 

 

390

(Depreciation)

IAS 1.102, 104

 

 

400

(Property, Plant and Equipment)

IAS 1.104; IAS 16.73(e)(vii)

 

 

410

(Investment Properties)

IAS 1.104; IAS 40.79(d)(iv)

 

 

420

(Other intangible assets)

IAS 1.104; IAS 38.118(e)(vi)

 

 

425

Modification gains or (-) losses, net

IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49

 

 

426

Financial assets at fair value through other comprehensive income

IFRS 7.35J

 

 

427

Financial assets at amortised cost

IFRS 7.35J

 

 

430

(Provisions or (-) reversal of provisions)

IAS 37.59, 84; IAS 1.98(b)(f)(g)

9

12

43

 

435

(payment commitments to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

 

 

440

(Commitments and guarantees given)

IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50

 

 

450

(Other provisions)

 

 

 

460

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53

12

 

481

(Financial assets at fair value through other comprehensive income)

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8

12

 

491

(Financial assets at amortised cost)

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8

12

 

510

(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

IAS 28.40-43

16

 

520

(Impairment or (-) reversal of impairment on non-financial assets)

IAS 36.126(a)(b)

16

 

530

(Property, plant and equipment)

IAS 16.73(e)(v-vi)

 

 

540

(Investment properties)

IAS 40.79(d)(v)

 

 

550

(Goodwill)

IFRS 3.Appendix B67(d)(v); IAS 36.124

 

 

560

(Other intangible assets)

IAS 38.118 (e)(iv)(v)

 

 

570

(Other)

IAS 36.126 (a)(b)

 

 

580

Negative goodwill recognised in profit or loss

IFRS 3.Appendix B64(n)(i)

 

 

590

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method

Annex V.Part 2.54

 

 

600

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

IFRS 5.37; Annex V.Part 2.55

 

 

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

 

 

620

(Tax expense or (-) income related to profit or loss from continuing operations)

IAS 1.82(d); IAS 12.77

 

 

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

IAS 1, IG 6

 

 

640

Profit or (-) loss after tax from discontinued operations

IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56

 

 

650

Profit or (-) loss before tax from discontinued operations

IFRS 5.33(b)(i)

 

 

660

(Tax expense or (-) income related to discontinued operations)

IFRS 5.33 (b)(ii),(iv)

 

 

670

PROFIT OR (-) LOSS FOR THE YEAR

IAS 1.81A(a)

 

 

680

Attributable to minority interest [non-controlling interests]

IAS 1.81B (b)(i)

 

 

690

Attributable to owners of the parent

IAS 1.81B (b)(ii)

 

 

3.    Statement of comprehensive income



 

References

Current period

010

010

Profit or (-) loss for the year

IAS 1.7, IG6

 

020

Other comprehensive income

IAS 1.7, IG6

 

030

Items that will not be reclassified to profit or loss

IAS 1.82A(a)(i)

 

040

Tangible assets

IAS 1.7, IG6; IAS 16.39-40

 

050

Intangible assets

IAS 1.7; IAS 38.85-86

 

060

Actuarial gains or (-) losses on defined benefit pension plans

IAS 1.7, IG6; IAS 19.120(c)

 

070

Non-current assets and disposal groups held for sale

IFRS 5.38

 

080

Share of other recognised income and expense of entities accounted for using the equity method

IAS 1.IG6; IAS 28.10

 

081

Fair value changes of equity instruments measured at fair value through other comprehensive income

IAS 1.7(d)

 

083

Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net

IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57

 

084

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57

 

085

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57

 

086

Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

IAS 1.7(f)

 

090

Income tax relating to items that will not be reclassified

IAS 1.91(b); Annex V.Part 2.66

 

100

Items that may be reclassified to profit or loss

IAS 1.82A(a)(ii)

 

110

Hedge of net investments in foreign operations [effective portion]

IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58

 

120

Valuation gains or (-) losses taken to equity

IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58

 

130

Transferred to profit or loss

IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59

 

140

Other reclassifications

Annex V.Part 2.65

 

150

Foreign currency translation

IAS 1.7, IG6; IAS 21.52(b)

 

160

Translation gains or (-) losses taken to equity

IAS 21.32, 38-47

 

170

Transferred to profit or loss

IAS 1.7, 92-95; IAS 21.48-49

 

180

Other reclassifications

Annex V.Part 2.65

 

190

Cash flow hedges [effective portion]

IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);

 

200

Valuation gains or (-) losses taken to equity

IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)

 

210

Transferred to profit or loss

IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59

 

220

Transferred to initial carrying amount of hedged items

IAS 1.IG6;IFRS 9.6.5.11(d)(i)

 

230

Other reclassifications

Annex V.Part 2.65

 

231

Hedging instruments [not designated elements]

IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60

 

232

Valuation gains or (-) losses taken to equity

IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16; IFRS 7.24E (b)(c)

 

233

Transferred to profit or loss

IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61

 

234

Other reclassifications

Annex V.Part 2.65

 

241

Debt instruments at fair value through other comprehensive income

IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63

 

251

Valuation gains or (-) losses taken to equity

IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4

 

261

Transferred to profit or loss

IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64

 

270

Other reclassifications

IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65

 

280

Non-current assets and disposal groups held for sale

IFRS 5.38

 

290

Valuation gains or (-) losses taken to equity

IFRS 5.38

 

300

Transferred to profit or loss

IAS 1.7, 92-95; IFRS 5.38

 

310

Other reclassifications

IFRS 5.IG Example 12

 

320

Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates

IAS 1.IG6; IAS 28.10

 

330

Income tax relating to items that may be reclassified to profit or (-) loss

IAS 1.91(b), IG6; Annex V.Part 2.66

 

340

Total comprehensive income for the year

IAS 1.7, 81A(a), IG6

 

350

Attributable to minority interest [Non-controlling interest]

IAS 1.83(b)(i), IG6

 

360

Attributable to owners of the parent

IAS 1.83(b)(ii), IG6

 

4.    Breakdown of financial assets by instrument and by counterparty sector

4.1    Financial assets held for trading



 

References

Carrying amount

Annex V.Part 1.27

010

005

Derivatives

 

 

010

Equity instruments

IAS 32.11, Annex V.Part 1.44(b)

 

030

of which: credit institutions

Annex V.Part 1.42(c)

 

040

of which: other financial corporations

Annex V.Part 1.42(d)

 

050

of which: non-financial corporations

Annex V.Part 1.42(e)

 

060

Debt securities

Annex V.Part 1.31, 44(b)

 

070

Central banks

Annex V.Part 1.42(a)

 

080

General governments

Annex V.Part 1.42(b)

 

090

Credit institutions

Annex V.Part 1.42(c)

 

100

Other financial corporations

Annex V.Part 1.42(d)

 

110

Non-financial corporations

Annex V.Part 1.42(e)

 

120

Loans and advances

Annex V.Part 1.32, 44(a)

 

130

Central banks

Annex V.Part 1.42(a)

 

140

General governments

Annex V.Part 1.42(b)

 

150

Credit institutions

Annex V.Part 1.42(c)

 

160

Other financial corporations

Annex V.Part 1.42(d)

 

170

Non-financial corporations

Annex V.Part 1.42(e)

 

180

Households

Annex V.Part 1.42(f)

 

190

FINANCIAL ASSETS HELD FOR TRADING

IFRS 9.Appendix A

 

4.2.1    Non-trading financial assets mandatorily at fair value through profit or loss



 

References

Carrying amount

Accumulated negative changes in fair value due to credit risk on non-performing exposures

Annex V.Part 1.27

Annex V.Part 2.69

010

020

010

Equity instruments

IAS 32.11, Annex V.Part 1.44(b)

 

 

020

of which: credit institutions

Annex V.Part 1.42(c)

 

 

030

of which: other financial corporations

Annex V.Part 1.42(d)

 

 

040

of which: non-financial corporations

Annex V.Part 1.42(e)

 

 

050

Debt securities

Annex V.Part 1.31, 44(b)

 

 

060

Central banks

Annex V.Part 1.42(a)

 

 

070

General governments

Annex V.Part 1.42(b)

 

 

080

Credit institutions

Annex V.Part 1.42(c)

 

 

090

Other financial corporations

Annex V.Part 1.42(d)

 

 

100

Non-financial corporations

Annex V.Part 1.42(e)

 

 

110

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

120

Central banks

Annex V.Part 1.42(a)

 

 

130

General governments

Annex V.Part 1.42(b)

 

 

140

Credit institutions

Annex V.Part 1.42(c)

 

 

150

Other financial corporations

Annex V.Part 1.42(d)

 

 

160

Non-financial corporations

Annex V.Part 1.42(e)

 

 

170

Households

Annex V.Part 1.42(f)

 

 

180

NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS

IFRS 7.8(a)(ii); IFRS 9.4.1.4

 

 

4.2.2    Financial assets designated at fair value through profit or loss



 

References

Carrying amount

Accumulated negative changes in fair value due to credit risk on non-performing exposures

Annex V.Part 1.27

Annex V.Part 2.69

010

020

060

Debt securities

Annex V.Part 1.31, 44(b)

 

 

070

Central banks

Annex V.Part 1.42(a)

 

 

080

General governments

Annex V.Part 1.42(b)

 

 

090

Credit institutions

Annex V.Part 1.42(c)

 

 

100

Other financial corporations

Annex V.Part 1.42(d)

 

 

110

Non-financial corporations

Annex V.Part 1.42(e)

 

 

120

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

130

Central banks

Annex V.Part 1.42(a)

 

 

140

General governments

Annex V.Part 1.42(b)

 

 

150

Credit institutions

Annex V.Part 1.42(c)

 

 

160

Other financial corporations

Annex V.Part 1.42(d)

 

 

170

Non-financial corporations

Annex V.Part 1.42(e)

 

 

180

Households

Annex V.Part 1.42(f)

 

 

190

FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

IFRS 7.8(a)(i); IFRS 9.4.1.5

 

 

4.3.1.    Financial assets at fair value through other comprehensive income



 

References

Carrying amount

Gross carrying amount

Annex V.Part 1.34(b)

Accumulated impairment

Annex V.Part 2.70(b), 71

Accumulated partial write-offs

Accumulated total write-offs

Assets 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)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

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)

 

 

 

 

 

 

 

 

 

 

165

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

170

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

180

FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

IFRS 7.8(h); IFRS 9.4.1.2A

 

 

 

 

 

 

 

 

 

 

190

of which: purchased credit-impaired financial assets

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77

 

 

 

 

 

 

 

 

 

 

4.4.1    Financial assets at amortised cost



 

References

Carrying amount

Gross carrying amount

Annex V.Part 1.34(b)

Accumulated impairment

Annex V.Part 2.70(a), 71

Accumulated partial write-offs

Accumulated total write-offs

Assets 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)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

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)

 

 

 

 

 

 

 

 

 

 

125

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

130

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

140

FINANCIAL ASSETS AT AMORTISED COST

IFRS 7.8(f); IFRS 9.4.1.2

 

 

 

 

 

 

 

 

 

 

150

of which: purchased credit-impaired financial assets

IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77

 

 

 

 

 

 

 

 

 

 

4.5    Subordinated financial assets



 

References

Carrying amount

Annex V.Part 1.27

010

010

Loans and advances

Annex V.Part 1.32

 

020

Debt securities

Annex V.Part 1.31

 

030

SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS

Annex V.Part 2.78, 100

 

5.    Breakdown of non-trading loans and advances by product

5.1    Loans and advances other than held for trading and trading assets by product



 

 

References

Gross carrying amount

Carrying amount

Annex V.Part 1.27

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.34

Annex V.Part 1.42(a)

Annex V.Part 1.42(b)

Annex V.Part 1.42(c)

Annex V.Part 1.42(d)

Annex V.Part 1.42(e)

Annex V.Part 1.42(f)

005

010

020

030

040

050

060

By product

010

On demand [call] and short notice [current account]

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

020

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

030

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

040

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

050

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

060

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

070

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

080

LOANS AND ADVANCES

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

By collateral

090

of which: Loans collateralized by immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

100

of which: other collateralized loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

By purpose

110

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

120

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

By subordination

130

of which: project finance loans

Annex V.Part 2.89; CRR Art 147(8)

 

 

 

 

 

 

 

6.    Breakdown of non-trading loans and advances to non-financial corporations by NACE codes

6.1    Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes



 

References

Non-financial corporations

Annex V.Part 1.42(e), Part 2.91

Gross carrying amount

 

 

 

Accumulated impairment

Accumulated negative changes in fair value due to credit risk on non-performing exposures

of which: loans and advances subject to impairment

Of which: non-performing

 

of which: defaulted

 

 

Annex V.Part 1.34

Annex V.Part 2.93

Annex V.Part 2. 213-232

CRR art 178; Annex V.Part 2.237(b)

Annex V.Part 2.70-71

Annex V.Part 2.69

010

011

012

013

021

022

010

A Agriculture, forestry and fishing

NACE Regulation

 

 

 

 

 

 

020

B Mining and quarrying

NACE Regulation

 

 

 

 

 

 

030

C Manufacturing

NACE Regulation

 

 

 

 

 

 

040

D Electricity, gas, steam and air conditioning supply

NACE Regulation

 

 

 

 

 

 

050

E Water supply

NACE Regulation

 

 

 

 

 

 

060

F Construction

NACE Regulation

 

 

 

 

 

 

070

G Wholesale and retail trade

NACE Regulation

 

 

 

 

 

 

080

H Transport and storage

NACE Regulation

 

 

 

 

 

 

090

I Accommodation and food service activities

NACE Regulation

 

 

 

 

 

 

100

J Information and communication

NACE Regulation

 

 

 

 

 

 

105

K Financial and insurance activities

NACE Regulation, Annex V.Part 2.92

 

 

 

 

 

 

110

L Real estate activities

NACE Regulation

 

 

 

 

 

 

120

M Professional, scientific and technical activities

NACE Regulation

 

 

 

 

 

 

130

N Administrative and support service activities

NACE Regulation

 

 

 

 

 

 

140

O Public administration and defence, compulsory social security

NACE Regulation

 

 

 

 

 

 

150

P Education

NACE Regulation

 

 

 

 

 

 

160

Q Human health services and social work activities

NACE Regulation

 

 

 

 

 

 

170

R Arts, entertainment and recreation

NACE Regulation

 

 

 

 

 

 

180

S Other services

NACE Regulation

 

 

 

 

 

 

190

LOANS AND ADVANCES

Annex V.Part 1.32, Part 2.90

 

 

 

 

 

 

7.    Financial assets subject to impairment that are past due

7.1    Financial assets subject to impairment that are past due



 

References

Carrying amount

Annex V.Part 1.27

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 30 days

> 30 days ≤ 90 days

> 90 days

IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96

010

020

030

040

050

060

070

080

090

060

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

070

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

080

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

090

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

100

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

110

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

120

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

130

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

140

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

150

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

160

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

170

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

180

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

190

TOTAL DEBT INSTRUMENTS

Annex V Part 2.94-95

 

 

 

 

 

 

 

 

 

 

Loans and advances by product, by collateral and by subordination

 

 

 

 

 

 

 

 

 

 

200

On demand [call] and short notice [current account]

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

 

 

210

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

 

 

220

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

 

 

230

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

 

 

240

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

 

 

250

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

 

 

260

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

 

 

270

of which: Loans collateralized by immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

280

of which: other collateralized loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

 

 

290

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

 

300

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

 

 

310

of which: project finance loans

Annex V.Part 2.89; CRR Art 147(8)

 

 

 

 

 

 

 

 

 

8.    Breakdown of financial liabilities

8.1    Breakdown of financial liabilities by product and by counterparty sector



 

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.27

Accumulated changes in fair value due to credit risk

Held for trading

Designated at fair value through profit or loss

Amortised cost

Hedge accounting

IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7

IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

IFRS 7.8(g); IFRS 9.4.2.1

IFRS 7.24A(a); IFRS 9.6

CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101

010

020

030

037

040

010

Derivatives

IFRS 9.BA.7(a)

 

 

 

 

 

020

Short positions

FRS 9.BA.7(b)

 

 

 

 

 

030

Equity instruments

IAS 32.11

 

 

 

 

 

040

Debt securities

Annex V.Part 1.31

 

 

 

 

 

050

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

 

 

 

 

 

060

Central banks

Annex V.Part 1.42(a), 44(c)

 

 

 

 

 

070

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

080

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

090

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

100

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

110

General governments

Annex V.Part 1.42(b), 44(c)

 

 

 

 

 

120

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

130

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

140

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

150

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

160

Credit institutions

Annex V.Part 1.42(c),44(c)

 

 

 

 

 

170

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

180

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

190

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

200

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

210

Other financial corporations

Annex V.Part 1.42(d),44(c)

 

 

 

 

 

220

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

230

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

240

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

250

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

260

Non-financial corporations

Annex V.Part 1.42(e), 44(c)

 

 

 

 

 

270

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

280

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

290

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

300

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

310

Households

Annex V.Part 1.42(f), 44(c)

 

 

 

 

 

320

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

330

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

340

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

350

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

360

Debt securities issued

Annex V.Part 1.37, Part 2.98

 

 

 

 

 

370

Certificates of deposits

Annex V.Part 2.98(a)

 

 

 

 

 

380

Asset-backed securities

CRR art 4(1)(61)

 

 

 

 

 

390

Covered bonds

CRR art 129

 

 

 

 

 

400

Hybrid contracts

Annex V.Part 2.98(d)

 

 

 

 

 

410

Other debt securities issued

Annex V.Part 2.98(e)

 

 

 

 

 

420

Convertible compound financial instruments

IAS 32.AG 31

 

 

 

 

 

430

Non-convertible

 

 

 

 

 

 

440

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

 

 

445

of which: lease liabilities

IFRS 16.22, 26-28, 47(b)

 

 

 

 

 

450

FINANCIAL LIABILITIES

 

 

 

 

 

 

8.2    Subordinated financial liabilities



 

References

Carriyng amount

Designated at fair value through profit or loss

At amortized cost

IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

IFRS 7.8(g); IFRS 9.4.2.1

010

020

010

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

 

 

020

Debt securities issued

Annex V.Part 1.37

 

 

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.99-100

 

 

9.    Loan commitments, financial guarantees and other commitments

9.1.1    Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given



 

References National GAAP compatible IFRS

Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment

Annex V.Part 2.107-108, 118

Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment

Annex V Part 2.106-109

Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4

Commitments and financial guarantees measured at fair value

Instruments without significant increase in credit risk since initial recognition (Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired

(Stage 2)

Credit-impaired instruments

(Stage 3)

Instruments without significant increase in credit risk since initial recognition (Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired

(Stage 2)

Credit-impaired instruments

(Stage 3)

Nominal amount

Provision

Nominal amount

Accumulated negative changes in fair value due to credit risk on non-performing commitments

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111

IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118

Annex V Part 2.69

010

020

030

040

050

060

100

110

120

130

010

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

 

 

 

 

 

 

 

 

 

 

021

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

030

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

040

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

050

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

060

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

080

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

090

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

 

 

 

 

 

 

 

 

 

 

101

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

110

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

120

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

130

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

140

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

150

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

160

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

170

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

 

 

 

 

 

 

 

 

 

 

181

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

190

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

200

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

210

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

220

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

230

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

240

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

9.2    Loan commitments, financial guarantees and other commitments received



 

References

Maximum amount of the guarantee that can be considered

Nominal amount

IFRS 7.36 (b); Annex V.Part 2.119

Annex V.Part 2.119

010

020

010

Loan commitments received

IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113

 

 

020

Central banks

Annex V.Part 1.42(a)

 

 

030

General governments

Annex V.Part 1.42(b)

 

 

040

Credit institutions

Annex V.Part 1.42(c)

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

 

 

070

Households

Annex V.Part 1.42(f)

 

 

080

Financial guarantees received

IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114

 

 

090

Central banks

Annex V.Part 1.42(a)

 

 

100

General governments

Annex V.Part 1.42(b)

 

 

110

Credit institutions

Annex V.Part 1.42(c)

 

 

120

Other financial corporations

Annex V.Part 1.42(d)

 

 

130

Non-financial corporations

Annex V.Part 1.42(e)

 

 

140

Households

Annex V.Part 1.42(f)

 

 

150

Other Commitments received

Annex V.Part 1.44(h), Part 2.102-103, 115

 

 

160

Central banks

Annex V.Part 1.42(a)

 

 

170

General governments

Annex V.Part 1.42(b)

 

 

180

Credit institutions

Annex V.Part 1.42(c)

 

 

190

Other financial corporations

Annex V.Part 1.42(d)

 

 

200

Non-financial corporations

Annex V.Part 1.42(e)

 

 

210

Households

Annex V.Part 1.42(f)

 

 

10.    Derivatives – Trading and economic hedges



 

By type of risk / By product or by type of market

References

Carrying amount

Notional amount

Financial assets Held for trading and trading

Financial liabilities Held for trading and trading

Total Trading

of which: sold

Annex V.Part 2.120, 131

IFRS 9.BA.7 (a); Annex V.Part 2.120, 131

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

020

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

020

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

030

OTC options

Annex V.Part 2.136

 

 

 

 

040

OTC other

Annex V.Part 2.136

 

 

 

 

050

Organized market options

Annex V.Part 2.136

 

 

 

 

060

Organized market other

Annex V.Part 2.136

 

 

 

 

070

Equity

Annex V.Part 2.129(b)

 

 

 

 

080

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

090

OTC options

Annex V.Part 2.136

 

 

 

 

100

OTC other

Annex V.Part 2.136

 

 

 

 

110

Organized market options

Annex V.Part 2.136

 

 

 

 

120

Organized market other

Annex V.Part 2.136

 

 

 

 

130

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

140

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

150

OTC options

Annex V.Part 2.136

 

 

 

 

160

OTC other

Annex V.Part 2.136

 

 

 

 

170

Organized market options

Annex V.Part 2.136

 

 

 

 

180

Organized market other

Annex V.Part 2.136

 

 

 

 

190

Credit

Annex V.Part 2.129(d)

 

 

 

 

195

of which: economic hedges with use of the fair value option

IFRS 9.6.7.1; Annex V.Part 2.140

 

 

 

 

201

of which: other economic hedges

Annex V.Part 2.137-140

 

 

 

 

210

Credit default swap

 

 

 

 

 

220

Credit spread option

 

 

 

 

 

230

Total return swap

 

 

 

 

 

240

Other

 

 

 

 

 

250

Commodity

Annex V.Part 2.129(e)

 

 

 

 

260

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

270

Other

Annex V.Part 2.129(f)

 

 

 

 

280

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

290

DERIVATIVES

IFRS 9.Appendix A

 

 

 

 

300

of which: OTC – credit institutions

Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142

 

 

 

 

310

of which: OTC – other financial corporations

Annex V.Part 1.42(d), 44(e), Part 2.141(b)

 

 

 

 

320

of which: OTC – rest

Annex V.Part 1.44(e), Part 2.141(c)

 

 

 

 

11.    Hedge accounting

11.1    Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge



 

By product or by type of market

References

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

IFRS 7.24A; Annex V.Part 2.120, 131

IFRS 7.24A; Annex V.Part 2.120, 131

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

020

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

020

OTC options

Annex V.Part 2.136

 

 

 

 

030

OTC other

Annex V.Part 2.136

 

 

 

 

040

Organized market options

Annex V.Part 2.136

 

 

 

 

050

Organized market other

Annex V.Part 2.136

 

 

 

 

060

Equity

Annex V.Part 2.129(b)

 

 

 

 

070

OTC options

Annex V.Part 2.136

 

 

 

 

080

OTC other