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ANNEX III

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

Loans and advances other than held for trading, trading or held for sale assets by product

6.1

F 06.01

Breakdown of loans and advances other than held for trading, trading or held for sale assets 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

0010

0010

Cash, cash balances at central banks and other demand deposits

IAS 1.54 (i)

 

 

0020

Cash on hand

Annex V.Part 2.1

 

 

0030

Cash balances at central banks

Annex V.Part 2.2

 

 

0040

Other demand deposits

Annex V.Part 2.3

5

 

0050

Financial assets held for trading

IFRS 9.Appendix A

 

 

0060

Derivatives

IFRS 9.Appendix A

10

 

0070

Equity instruments

IAS 32.11

4

 

0080

Debt securities

Annex V.Part 1.31

4

 

0090

Loans and advances

Annex V.Part 1.32

4

 

0096

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

IFRS 7.8(a)(ii); IFRS 9.4.1.4

4

 

0097

Equity instruments

IAS 32.11

4

 

0098

Debt securities

Annex V.Part 1.31

4

 

0099

Loans and advances

Annex V.Part 1.32

4

 

0100

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IFRS 9.4.1.5

4

 

0120

Debt securities

Annex V.Part 1.31

4

 

0130

Loans and advances

Annex V.Part 1.32

4

 

0141

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

4

 

0142

Equity instruments

IAS 32.11

4

 

0143

Debt securities

Annex V.Part 1.31

4

 

0144

Loans and advances

Annex V.Part 1.32

4

 

0181

Financial assets at amortised cost

IFRS 7.8(f); IFRS 9.4.1.2

4

 

0182

Debt securities

Annex V.Part 1.31

4

 

0183

Loans and advances

Annex V.Part 1.32

4

 

0240

Derivatives – Hedge accounting

IFRS 9.6.2.1; Annex V.Part 1.22

11

 

0250

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

IAS 39.89A(a); IFRS 9.6.5.8

 

 

0260

Investments in subsidiaries, joint ventures and associates

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

40

 

0270

Tangible assets

 

 

 

0280

Property, Plant and Equipment

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

21, 42

 

0290

Investment property

IAS 40.5; IAS 1.54(b); IFRS 16.48

21, 42

 

0300

Intangible assets

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

 

 

0310

Goodwill

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

 

 

0320

Other intangible assets

IAS 38.8,118; IFRS 16.47 (a)

21, 42

 

0330

Tax assets

IAS 1.54(n-o)

 

 

0340

Current tax assets

IAS 1.54(n); IAS 12.5

 

 

0350

Deferred tax assets

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

 

 

0360

Other assets

Annex V.Part 2.5

 

 

0370

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

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

 

 

0380

TOTAL ASSETS

IAS 1.9(a), IG 6

 

 

1.2    Liabilities



 

References

Breakdown in table

Carrying amount

Annex V.Part 1.27

0010

0010

Financial liabilities held for trading

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

8

 

0020

Derivatives

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

10

 

0030

Short positions

IFRS 9.BA7(b)

8

 

0040

Deposits

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

8

 

0050

Debt securities issued

Annex V.Part 1.37

8

 

0060

Other financial liabilities

Annex V.Part 1.38-41

8

 

0070

Financial liabilities designated at fair value through profit or loss

IFRS 7.8 (e)(i); IFRS 9.4.2.2

8

 

0080

Deposits

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

8

 

0090

Debt securities issued

Annex V.Part 1.37

8

 

0100

Other financial liabilities

Annex V.Part 1.38-41

8

 

0110

Financial liabilities measured at amortised cost

IFRS 7.8(g); IFRS 9.4.2.1

8

 

0120

Deposits

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

8

 

0130

Debt securities issued

Annex V.Part 1.37

8

 

0140

Other financial liabilities

Annex V.Part 1.38-41

8

 

0150

Derivatives – Hedge accounting

IFRS 9.6.2.1; Annex V.Part 1.26

11

 

0160

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

IAS 39.89A(b), IFRS 9.6.5.8

 

 

0170

Provisions

IAS 37.10; IAS 1.54(l)

43

 

0180

Pensions and other post employment defined benefit obligations

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

43

 

0190

Other long term employee benefits

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

43

 

0200

Restructuring

IAS 37.71

43

 

0210

Pending legal issues and tax litigation

IAS 37.14, Appendix C. Examples 6 and 10

43

 

0220

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

91243

 

0230

Other provisions

IAS 37.14

43

 

0240

Tax liabilities

IAS 1.54(n-o)

 

 

0250

Current tax liabilities

IAS 1.54(n); IAS 12.5

 

 

0260

Deferred tax liabilities

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

 

 

0270

Share capital repayable on demand

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

 

 

0280

Other liabilities

Annex V.Part 2.13

 

 

0290

Liabilities included in disposal groups classified as held for sale

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

 

 

0300

TOTAL LIABILITIES

IAS 1.9(b);IG 6

 

 

1.3    Equity



 

References

Breakdown in table

Carrying amount

0010

0010

Capital

IAS 1.54(r), BAD art 22

46

 

0020

Paid up capital

IAS 1.78(e)

 

 

0030

Unpaid capital which has been called up

Annex V.Part 2.14

 

 

0040

Share premium

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

46

 

0050

Equity instruments issued other than capital

Annex V.Part 2.18-19

46

 

0060

Equity component of compound financial instruments

IAS 32.28-29; Annex V.Part 2.18

 

 

0070

Other equity instruments issued

Annex V.Part 2.19

 

 

0080

Other equity

IFRS 2.10; Annex V.Part 2.20

 

 

0090

Accumulated other comprehensive income

CRR art 4(1)(100)

46

 

0095

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

 

 

0100

Tangible assets

IAS 16.39-41

 

 

0110

Intangible assets

IAS 38.85-87

 

 

0120

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

IAS 1.7, IG6; IAS 19.120(c)

 

 

0122

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

IFRS 5.38, IG Example 12

 

 

0124

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

IAS 1.IG6; IAS 28.10

 

 

0320

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

 

 

0330

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

 

 

0340

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

 

 

0350

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

 

 

0360

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

 

 

0128

Items that may be reclassified to profit or loss

IAS 1.82A(a) (ii)

 

 

0130

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

 

 

0140

Foreign currency translation

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

 

 

0150

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

 

 

0155

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

 

 

0165

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

 

 

0170

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

IFRS 5.38, IG Example 12

 

 

0180

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

IAS 1.IG6; IAS 28.10

 

 

0190

Retained earnings

CRR art 4(1)(123)

 

 

0200

Revaluation reserves

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

 

 

0210

Other reserves

IAS 1.54; IAS 1.78(e)

 

 

0220

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

 

 

0230

Other

Annex V.Part 2.29

 

 

0240

(-)  Treasury shares

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

46

 

0250

Profit or loss attributable to owners of the parent

IAS 1.81B (b)(ii)

2

 

0260

(-)  Interim dividends

IAS 32.35

 

 

0270

Minority interests [Non-controlling interests]

IAS 1.54(q)

 

 

0280

Accumulated Other Comprehensive Income

CRR art 4(1)(100)

46

 

0290

Other items

 

46

 

0300

TOTAL EQUITY

IAS 1.9(c), IG 6

46

 

0310

TOTAL EQUITY AND TOTAL LIABILITIES

IAS 1.IG6

 

 

2.    Statement of profit or loss



 

References

Breakdown in table

Current period

0010

0010

Interest income

IAS 1.97; Annex V.Part 2.31

16

 

0020

Financial assets held for trading

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

 

 

0025

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

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

 

 

0030

Financial assets designated at fair value through profit or loss

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

 

 

0041

Financial assets at fair value through other comprehensive income

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

 

 

0051

Financial assets at amortised cost

IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2

 

 

0070

Derivatives - Hedge accounting, interest rate risk

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

 

 

0080

Other assets

Annex V.Part 2.36

 

 

0085

Interest income on liabilities

IFRS 9.5.7.1, Annex V.Part 2.37

 

 

0090

(Interest expenses)

IAS 1.97; Annex V.Part 2.31

16

 

0100

(Financial liabilities held for trading)

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

 

 

0110

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

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

 

 

0120

(Financial liabilities measured at amortised cost)

IFRS 7.20(b); IFRS 9.5.7.2

 

 

0130

(Derivatives - Hedge accounting, interest rate risk)

IAS 39.9; Annex V.Part 2.35

 

 

0140

(Other liabilities)

Annex V.Part 2.38

 

 

0145

(Interest expense on assets)

IFRS 9.5.7.1, Annex V.Part 2.39

 

 

0150

(Expenses on share capital repayable on demand)

IFRIC 2.11

 

 

0160

Dividend income

Annex V.Part 2.40

31

 

0170

Financial assets held for trading

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

 

 

0175

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

 

 

0191

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

 

 

0192

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

Annex V Part 2 .42

 

 

0200

Fee and commission income

IFRS 7.20(c)

22

 

0210

(Fee and commission expenses)

IFRS 7.20(c)

22

 

0220

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

 

0231

Financial assets at fair value through other comprehensive income

IFRS 9.4.12A; IFRS 9.5.7.10-11

 

 

0241

Financial assets at amortised cost

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

 

 

0260

Financial liabilities measured at amortised cost

IFRS 7.20(a)(v); IFRS 9.5.7.2

 

 

0270

Other

 

 

 

0280

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

 

0287

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

 

 

0290

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

 

0300

Gains or (-) losses from hedge accounting, net

Annex V.Part 2.47

16

 

0310

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

IAS 21.28, 52 (a)

 

 

0320

Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

Annex V.Part 2.56

 

 

0330

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

IAS 1.34; Annex V. Part 2.48

45

 

0340

Other operating income

Annex V.Part 2.314-316

45

 

0350

(Other operating expenses)

Annex V.Part 2.314-316

45

 

0355

TOTAL OPERATING INCOME, NET

 

 

 

0360

(Administrative expenses)

 

 

 

0370

(Staff expenses)

IAS 19.7; IAS 1.102, IG 6

44

 

0380

(Other administrative expenses)

 

16

 

0385

(Cash contributions to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

 

 

0390

(Depreciation)

IAS 1.102, 104

 

 

0400

(Property, Plant and Equipment)

IAS 1.104; IAS 16.73(e)(vii)

 

 

0410

(Investment Properties)

IAS 1.104; IAS 40.79(d)(iv)

 

 

0420

(Other intangible assets)

IAS 1.104; IAS 38.118(e)(vi)

 

 

0425

Modification gains or (-) losses, net

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

 

 

0426

Financial assets at fair value through other comprehensive income

IFRS 7.35J

 

 

0427

Financial assets at amortised cost

IFRS 7.35J

 

 

0430

(Provisions or (-) reversal of provisions)

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

91243

 

0435

(payment commitments to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

 

 

0440

(Commitments and guarantees given)

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

 

 

0450

(Other provisions)

 

 

 

0460

(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

 

0481

(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

 

0491

(Financial assets at amortised cost)

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8

12

 

0510

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

IAS 28.40-43

16

 

0520

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

IAS 36.126(a)(b)

16

 

0530

(Property, plant and equipment)

IAS 16.73(e)(v-vi)

 

 

0540

(Investment properties)

IAS 40.79(d)(v)

 

 

0550

(Goodwill)

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

 

 

0560

(Other intangible assets)

IAS 38.118 (e)(iv)(v)

 

 

0570

(Other)

IAS 36.126 (a)(b)

 

 

0580

Negative goodwill recognised in profit or loss

IFRS 3.Appendix B64(n)(i)

 

 

0590

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

 

 

0600

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

 

 

0610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

 

 

0620

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

IAS 1.82(d); IAS 12.77

 

 

0630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

IAS 1, IG 6

 

 

0640

Profit or (-) loss after tax from discontinued operations

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

 

 

0650

Profit or (-) loss before tax from discontinued operations

IFRS 5.33(b)(i)

 

 

0660

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

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

 

 

0670

PROFIT OR (-) LOSS FOR THE YEAR

IAS 1.81A(a)

 

 

0680

Attributable to minority interest [non-controlling interests]

IAS 1.81B (b)(i)

 

 

0690

Attributable to owners of the parent

IAS 1.81B (b)(ii)

 

 

3.    Statement of comprehensive income



 

References

Current period

0010

0010

Profit or (-) loss for the year

IAS 1.7, IG6

 

0020

Other comprehensive income

IAS 1.7, IG6

 

0030

Items that will not be reclassified to profit or loss

IAS 1.82A(a)(i)

 

0040

Tangible assets

IAS 1.7, IG6; IAS 16.39-40

 

0050

Intangible assets

IAS 1.7; IAS 38.85-86

 

0060

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

IAS 1.7, IG6; IAS 19.120(c)

 

0070

Non-current assets and disposal groups held for sale

IFRS 5.38

 

0080

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

IAS 1.IG6; IAS 28.10

 

0081

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

IAS 1.7(d)

 

0083

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

 

0084

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

 

0085

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

 

0086

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

IAS 1.7(f)

 

0090

Income tax relating to items that will not be reclassified

IAS 1.91(b); Annex V.Part 2.66

 

0100

Items that may be reclassified to profit or loss

IAS 1.82A(a)(ii)

 

0110

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

 

0120

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

 

0130

Transferred to profit or loss

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

 

0140

Other reclassifications

Annex V.Part 2.65

 

0150

Foreign currency translation

IAS 1.7, IG6; IAS 21.52(b)

 

0160

Translation gains or (-) losses taken to equity

IAS 21.32, 38-47

 

0170

Transferred to profit or loss

IAS 1.7, 92-95; IAS 21.48-49

 

0180

Other reclassifications

Annex V.Part 2.65

 

0190

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);

 

0200

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)

 

0210

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

 

0220

Transferred to initial carrying amount of hedged items

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

 

0230

Other reclassifications

Annex V.Part 2.65

 

0231

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

 

0232

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)

 

0233

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

 

0234

Other reclassifications

Annex V.Part 2.65

 

0241

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

 

0251

Valuation gains or (-) losses taken to equity

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

 

0261

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

 

0270

Other reclassifications

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

 

0280

Non-current assets and disposal groups held for sale

IFRS 5.38

 

0290

Valuation gains or (-) losses taken to equity

IFRS 5.38

 

0300

Transferred to profit or loss

IAS 1.7, 92-95; IFRS 5.38

 

0310

Other reclassifications

IFRS 5.IG Example 12

 

0320

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

IAS 1.IG6; IAS 28.10

 

0330

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

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

 

0340

Total comprehensive income for the year

IAS 1.7, 81A(a), IG6

 

0350

Attributable to minority interest [Non-controlling interest]

IAS 1.83(b)(i), IG6

 

0360

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

0010

0005

Derivatives

 

 

0010

Equity instruments

IAS 32.11, Annex V.Part 1.44(b)

 

0030

of which: credit institutions

Annex V.Part 1.42(c)

 

0040

of which: other financial corporations

Annex V.Part 1.42(d)

 

0050

of which: non-financial corporations

Annex V.Part 1.42(e)

 

0060

Debt securities

Annex V.Part 1.31, 44(b)

 

0070

Central banks

Annex V.Part 1.42(a)

 

0080

General governments

Annex V.Part 1.42(b)

 

0090

Credit institutions

Annex V.Part 1.42(c)

 

0100

Other financial corporations

Annex V.Part 1.42(d)

 

0110

Non-financial corporations

Annex V.Part 1.42(e)

 

0120

Loans and advances

Annex V.Part 1.32, 44(a)

 

0130

Central banks

Annex V.Part 1.42(a)

 

0140

General governments

Annex V.Part 1.42(b)

 

0150

Credit institutions

Annex V.Part 1.42(c)

 

0160

Other financial corporations

Annex V.Part 1.42(d)

 

0170

Non-financial corporations

Annex V.Part 1.42(e)

 

0180

Households

Annex V.Part 1.42(f)

 

0190

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

0010

0020

0010

Equity instruments

IAS 32.11, Annex V.Part 1.44(b)

 

 

0020

of which: credit institutions

Annex V.Part 1.42(c)

 

 

0030

of which: other financial corporations

Annex V.Part 1.42(d)

 

 

0040

of which: non-financial corporations

Annex V.Part 1.42(e)

 

 

0050

Debt securities

Annex V.Part 1.31, 44(b)

 

 

0060

Central banks

Annex V.Part 1.42(a)

 

 

0070

General governments

Annex V.Part 1.42(b)

 

 

0080

Credit institutions

Annex V.Part 1.42(c)

 

 

0090

Other financial corporations

Annex V.Part 1.42(d)

 

 

0100

Non-financial corporations

Annex V.Part 1.42(e)

 

 

0110

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

0120

Central banks

Annex V.Part 1.42(a)

 

 

0130

General governments

Annex V.Part 1.42(b)

 

 

0140

Credit institutions

Annex V.Part 1.42(c)

 

 

0150

Other financial corporations

Annex V.Part 1.42(d)

 

 

0160

Non-financial corporations

Annex V.Part 1.42(e)

 

 

0170

Households

Annex V.Part 1.42(f)

 

 

0180

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

0010

0020

0060

Debt securities

Annex V.Part 1.31, 44(b)

 

 

0070

Central banks

Annex V.Part 1.42(a)

 

 

0080

General governments

Annex V.Part 1.42(b)

 

 

0090

Credit institutions

Annex V.Part 1.42(c)

 

 

0100

Other financial corporations

Annex V.Part 1.42(d)

 

 

0110

Non-financial corporations

Annex V.Part 1.42(e)

 

 

0120

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

0130

Central banks

Annex V.Part 1.42(a)

 

 

0140

General governments

Annex V.Part 1.42(b)

 

 

0150

Credit institutions

Annex V.Part 1.42(c)

 

 

0160

Other financial corporations

Annex V.Part 1.42(d)

 

 

0170

Non-financial corporations

Annex V.Part 1.42(e)

 

 

0180

Households

Annex V.Part 1.42(f)

 

 

0190

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)

Purchased or originated credit-impaired financial assets

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)

Purchased or originated credit-impaired financial assets

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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67

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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d)

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

0010

0015

0020

0030

0040

0041

0050

0060

0070

0071

0080

0090

0010

Equity instruments

IAS 32.11; Annex V.Part 1.44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0020

of which: credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0030

of which: other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0040

of which: non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0050

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0060

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0070

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0080

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0090

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0100

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0110

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

0120

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0130

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0140

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0150

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0160

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0165

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

0170

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0180

FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

IFRS 7.8(h); IFRS 9.4.1.2A

 

 

 

 

 

 

 

 

 

 

 

 

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)

Purchased or originated credit-impaired financial assets

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)

Purchased or originated credit-impaired financial assets

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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67

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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d)

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

0010

0015

0020

0030

0040

0041

0050

0060

0070

0071

0080

0090

0010

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0020

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0030

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0040

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0050

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0060

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0070

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

0080

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0090

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0100

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0110

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0120

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0125

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

0130

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0140

FINANCIAL ASSETS AT AMORTISED COST

IFRS 7.8(f); IFRS 9.4.1.2

 

 

 

 

 

 

 

 

 

 

 

 

4.5    Subordinated financial assets



 

References

Carrying amount

Annex V.Part 1.27

0010

0010

Loans and advances

Annex V.Part 1.32

 

0020

Debt securities

Annex V.Part 1.31

 

0030

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, trading or held for sale 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)

0005

0010

0020

0030

0040

0050

0060

By product

0010

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

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

0020

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

0030

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

0040

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

0050

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

0060

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

0070

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

0080

LOANS AND ADVANCES

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

By collateral

0090

of which: Loans collateralized by immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

0100

of which: other collateralized loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

By purpose

0110

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

0120

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

By subordination

0130

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, trading or held for sale assets 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

0010

0011

0012

0013

0021

0022

0010

A Agriculture, forestry and fishing

NACE Regulation

 

 

 

 

 

 

0020

B Mining and quarrying

NACE Regulation

 

 

 

 

 

 

0030

C Manufacturing

NACE Regulation

 

 

 

 

 

 

0040

D Electricity, gas, steam and air conditioning supply

NACE Regulation

 

 

 

 

 

 

0050

E Water supply

NACE Regulation

 

 

 

 

 

 

0060

F Construction

NACE Regulation

 

 

 

 

 

 

0070

G Wholesale and retail trade

NACE Regulation

 

 

 

 

 

 

0080

H Transport and storage

NACE Regulation

 

 

 

 

 

 

0090

I Accommodation and food service activities

NACE Regulation

 

 

 

 

 

 

0100

J Information and communication

NACE Regulation

 

 

 

 

 

 

0105

K Financial and insurance activities

NACE Regulation, Annex V.Part 2.92

 

 

 

 

 

 

0110

L Real estate activities

NACE Regulation

 

 

 

 

 

 

0120

M Professional, scientific and technical activities

NACE Regulation

 

 

 

 

 

 

0130

N Administrative and support service activities

NACE Regulation

 

 

 

 

 

 

0140

O Public administration and defence, compulsory social security

NACE Regulation

 

 

 

 

 

 

0150

P Education

NACE Regulation

 

 

 

 

 

 

0160

Q Human health services and social work activities

NACE Regulation

 

 

 

 

 

 

0170

R Arts, entertainment and recreation

NACE Regulation

 

 

 

 

 

 

0180

S Other services

NACE Regulation

 

 

 

 

 

 

0190

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)

Purchased or originated credit-impaired financial assets

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0060

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0070

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0080

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0090

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0100

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0110

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0120

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

0130

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0140

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0150

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0160

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0170

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0180

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0190

TOTAL DEBT INSTRUMENTS

Annex V Part 2.94-95

 

 

 

 

 

 

 

 

 

 

 

 

 

Loans and advances by product, by collateral and by subordination

 

 

 

 

 

 

 

 

 

 

 

 

0200

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

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

 

 

 

 

 

0210

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

 

 

 

 

 

0220

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

 

 

 

 

 

0230

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

 

 

 

 

 

0240

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

 

 

 

 

 

0250

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

 

 

 

 

 

0260

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

 

 

 

 

 

0270

of which: Loans collateralized by inmovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

0280

of which: other collateralized loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

 

 

 

 

 

0290

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

 

 

 

 

0300

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

 

 

 

 

 

0310

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

0010

0020

0030

0037

0040

0010

Derivatives

IFRS 9.BA.7(a)

 

 

 

 

 

0020

Short positions

FRS 9.BA.7(b)

 

 

 

 

 

0030

Equity instruments

IAS 32.11

 

 

 

 

 

0040

Debt securities

Annex V.Part 1.31

 

 

 

 

 

0050

Deposits

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

 

 

 

 

 

0060

Central banks

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

 

 

 

 

 

0070

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

0080

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

0090

Deposits redeemable at notice

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

 

 

 

 

 

0100

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

0110

General governments

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

 

 

 

 

 

0120

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

0130

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

0140

Deposits redeemable at notice

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

 

 

 

 

 

0150

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

0160

Credit institutions

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

 

 

 

 

 

0170

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

0180

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

0190

Deposits redeemable at notice

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

 

 

 

 

 

0200

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

0210

Other financial corporations

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

 

 

 

 

 

0220

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

0230

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

0240

Deposits redeemable at notice

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

 

 

 

 

 

0250

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

0260

Non-financial corporations

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

 

 

 

 

 

0270

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

0280

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

0290

Deposits redeemable at notice

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

 

 

 

 

 

0300

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

0310

Households

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

 

 

 

 

 

0320

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

0330

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

0340

Deposits redeemable at notice

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

 

 

 

 

 

0350

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

0360

Debt securities issued

Annex V.Part 1.37, Part 2.98

 

 

 

 

 

0370

Certificates of deposits

Annex V.Part 2.98(a)

 

 

 

 

 

0380

Asset-backed securities

CRR art 4(1)(61)

 

 

 

 

 

0390

Covered bonds

CRR art 129

 

 

 

 

 

0400

Hybrid contracts

Annex V.Part 2.98(d)

 

 

 

 

 

0410

Other debt securities issued

Annex V.Part 2.98(e)

 

 

 

 

 

0420

Convertible compound financial instruments

IAS 32.AG 31

 

 

 

 

 

0430

Non-convertible

 

 

 

 

 

 

0440

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

 

 

0445

of which: lease liabilities

IFRS 16.22, 26-28, 47(b)

 

 

 

 

 

0450

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

0010

0020

0010

Deposits

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

 

 

0020

Debt securities issued

Annex V.Part 1.37

 

 

0030

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)

Purchased or originated credit-impaired instruments

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)

Purchased or originated credit-impaired instruments

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 7.35M; Annex V.Part 2.107

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)

IFRS 7.35M;Annex V.Part 2.107

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

0010

0020

0030

0035

0040

0050

0060

0065

0100

0110

0120

0130

0010

Loan commitments given

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

 

 

 

 

 

 

 

 

 

 

 

 

0021

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

 

 

0030

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0040

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0050

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0060

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0080

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0090

Financial guarantees given

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

 

 

 

 

 

 

 

 

 

 

 

 

0101

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

 

 

0110

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0120

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0130

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0140

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0150

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0160

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0170

Other Commitments given

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

 

 

 

 

 

 

 

 

 

 

 

 

0181

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

 

 

0190

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0200

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0210

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0220

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0230

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0240

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

0010

0020

0010

Loan commitments received

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

 

 

0020

Central banks

Annex V.Part 1.42(a)

 

 

0030

General governments

Annex V.Part 1.42(b)

 

 

0040

Credit institutions

Annex V.Part 1.42(c)

 

 

0050

Other financial corporations

Annex V.Part 1.42(d)

 

 

0060

Non-financial corporations

Annex V.Part 1.42(e)

 

 

0070

Households

Annex V.Part 1.42(f)

 

 

0080

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

 

 

0090

Central banks

Annex V.Part 1.42(a)

 

 

0100

General governments

Annex V.Part 1.42(b)

 

 

0110

Credit institutions

Annex V.Part 1.42(c)

 

 

0120

Other financial corporations

Annex V.Part 1.42(d)

 

 

0130

Non-financial corporations

Annex V.Part 1.42(e)

 

 

0140

Households

Annex V.Part 1.42(f)

 

 

0150

Other Commitments received

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

 

 

0160

Central banks

Annex V.Part 1.42(a)

 

 

0170

General governments

Annex V.Part 1.42(b)

 

 

0180

Credit institutions

Annex V.Part 1.42(c)

 

 

0190

Other financial corporations

Annex V.Part 1.42(d)

 

 

0200

Non-financial corporations

Annex V.Part 1.42(e)

 

 

0210

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

0010

0020

0030

0040

0010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

0020

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

0030

OTC options

Annex V.Part 2.136

 

 

 

 

0040

OTC other

Annex V.Part 2.136

 

 

 

 

0050

Organized market options

Annex V.Part 2.136

 

 

 

 

0060

Organized market other

Annex V.Part 2.136

 

 

 

 

0070

Equity

Annex V.Part 2.129(b)

 

 

 

 

0080

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

0090

OTC options

Annex V.Part 2.136

 

 

 

 

0100

OTC other

Annex V.Part 2.136

 

 

 

 

0110

Organized market options

Annex V.Part 2.136

 

 

 

 

0120

Organized market other

Annex V.Part 2.136

 

 

 

 

0130

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

0140

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

0150

OTC options

Annex V.Part 2.136

 

 

 

 

0160

OTC other

Annex V.Part 2.136

 

 

 

 

0170

Organized market options

Annex V.Part 2.136

 

 

 

 

0180

Organized market other

Annex V.Part 2.136

 

 

 

 

0190

Credit

Annex V.Part 2.129(d)

 

 

 

 

0195

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

IFRS 9.6.7.1; Annex V.Part 2.140

 

 

 

 

0201

of which: other economic hedges

Annex V.Part 2.137-140

 

 

 

 

0210

Credit default swap

 

 

 

 

 

0220

Credit spread option

 

 

 

 

 

0230

Total return swap

 

 

 

 

 

0240

Other

 

 

 

 

 

0250

Commodity

Annex V.Part 2.129(e)

 

 

 

 

0260

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

0270

Other

Annex V.Part 2.129(f)

 

 

 

 

0280

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

0290

DERIVATIVES

IFRS 9.Appendix A

 

 

 

 

0300

of which: OTC - credit institutions

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

 

 

 

 

0310

of which: OTC - other financial corporations

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

 

 

 

 

0320

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

0010

0020

0030

0040

0010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

0020

OTC options

Annex V.Part 2.136

 

 

 

 

0030

OTC other

Annex V.Part 2.136

 

 

 

 

0040

Organized market options

Annex V.Part 2.136

 

 

 

 

0050

Organized market other

Annex V.Part 2.136

 

 

 

 

0060

Equity

Annex V.Part 2.129(b)

 

 

 

 

0070

OTC options

Annex V.Part 2.136

 

 

 

 

0080

OTC other

Annex V.Part 2.136

 

 

 

 

0090

Organized market options

Annex V.Part 2.136

 

 

 

 

0100

Organized market other

Annex V.Part 2.136

 

 

 

 

0110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

0120

OTC options

Annex V.Part 2.136

 

 

 

 

0130

OTC other

Annex V.Part 2.136

 

 

 

 

0140

Organized market options

Annex V.Part 2.136

 

 

 

 

0150

Organized market other

Annex V.Part 2.136

 

 

 

 

0160

Credit

Annex V.Part 2.129(d)

 

 

 

 

0170

Credit default swap

Annex V.Part 2.136

 

 

 

 

0180

Credit spread option

Annex V.Part 2.136

 

 

 

 

0190

Total return swap

Annex V.Part 2.136

 

 

 

 

0200

Other

Annex V.Part 2.136

 

 

 

 

0210

Commodity

Annex V.Part 2.129(e)

 

 

 

 

0220

Other

Annex V.Part 2.129(f)

 

 

 

 

0230

FAIR VALUE HEDGES

IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)

 

 

 

 

0240

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

0250

OTC options

Annex V.Part 2.136

 

 

 

 

0260

OTC other

Annex V.Part 2.136

 

 

 

 

0270

Organized market options

Annex V.Part 2.136

 

 

 

 

0280

Organized market other

Annex V.Part 2.136

 

 

 

 

0290

Equity

Annex V.Part 2.129(b)

 

 

 

 

0300

OTC options

Annex V.Part 2.136

 

 

 

 

0310

OTC other

Annex V.Part 2.136

 

 

 

 

0320

Organized market options

Annex V.Part 2.136

 

 

 

 

0330

Organized market other

Annex V.Part 2.136

 

 

 

 

0340

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

0350

OTC options

Annex V.Part 2.136

 

 

 

 

0360

OTC other

Annex V.Part 2.136

 

 

 

 

0370

Organized market options

Annex V.Part 2.136

 

 

 

 

0380

Organized market other

Annex V.Part 2.136

 

 

 

 

0390

Credit

Annex V.Part 2.129(d)

 

 

 

 

0400

Credit default swap

Annex V.Part 2.136

 

 

 

 

0410

Credit spread option

Annex V.Part 2.136

 

 

 

 

0420

Total return swap

Annex V.Part 2.136

 

 

 

 

0430

Other

Annex V.Part 2.136

 

 

 

 

0440

Commodity

Annex V.Part 2.129(e)

 

 

 

 

0450

Other

Annex V.Part 2.129(f)

 

 

 

 

0460

CASH FLOW HEDGES

IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)

 

 

 

 

0470

HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)

 

 

 

 

0480

PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

IAS 39.71, 81A, 89A, AG 114-132

 

 

 

 

0490

PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

IAS 39.71

 

 

 

 

0500

DERIVATIVES-HEDGE ACCOUNTING

IFRS 7.24A; IAS 39.9; IFRS 9.6.1

 

 

 

 

0510

of which: OTC - credit institutions

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

 

 

 

 

0520

of which: OTC - other financial corporations

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

 

 

 

 

0530

of which: OTC - rest

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

 

 

 

 

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



 

References

Carrying amount

Fair value hedge

Cash flow hedge

Hedge of net investment in a foreign operation

Annex V.Part 2.145

Annex V.Part 2.145

Annex V.Part 2.145

0010

0020

0030

0010

Non-derivative financial assets

IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

 

 

 

0020

of which: Financial assets held for trading

IFRS 9.Appendix A

 

 

 

0030

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

IFRS 9.4.1.4; IFRS 7.8(a)(ii)

 

 

 

0040

of which: Financial assets designated at fair value through profit or loss

IFRS 9.4.1.5; IFRS 7.8(a)(i)

 

 

 

0050

Non-derivative financial liabilities

IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

 

 

 

0060

Financial liabilities held for trading

IFRS 9.Appendix A

 

 

 

0070

Financial liabilities designated at fair value through profit or loss

IFRS 9.4.2.1; IFRS 9.6.2.2

 

 

 

0080

Financial assets at amortised cost

IFRS 9.4.2.1; IFRS 9.6.2.2

 

 

 

11.4    Hedged items in fair value hedges



 

References

Micro-hedges

Micro-hedges - Net position hedge

Hedge adjustments on micro-hedges

Macro hedges

Carrying amount

Assets or liabilities included in hedge of a net position (before netting)

Hedge adjustments included in the carrying amount of assets/liabilities

Remaining adjustments for discontinued micro hedges including hedges of net positions

Hedged items in portfolio hedge of interest rate risk

IFRS 7.24B(a), Annex V.Part 2.146, 147

IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151

IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149

IFRS 7.24B(a)(v); Annex V.Part 2.148, 150

IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152

0010

0020

0030

0040

0050

 

ASSETS

 

 

 

 

 

 

0010

Financial assets measured at fair value through other comprehensive income

IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151

 

 

 

 

 

0020

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

0030

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

0040

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

0050

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

0060

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

0070

Other

Annex V.Part 2.129(f)

 

 

 

 

 

0080

Financial assets measured at amortised cost

IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151

 

 

 

 

 

0090

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

0100

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

0110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

0120

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

0130

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

0140

Other

Annex V.Part 2.129(f)

 

 

 

 

 

 

LIABILITIES

 

 

 

 

 

 

0150

Financial liabilities measured at amortised costs

IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151

 

 

 

 

 

0160

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

0170

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

0180

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

0190

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

0200

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

0210

Other

Annex V.Part 2.129(f)

 

 

 

 

 

12.    Movements in allowances and provisions for credit losses

12.1    Movements in allowances and provisions for credit losses



 

References

Opening balance

Increases due to origination and acquisition

Decreases due to derecognition

Changes due to change in credit risk (net)

Changes due to modifications without derecognition (net)

Changes due to update in the institution's methodology for estimation (net)

Decrease in allowance account due to write-offs

Other adjustments

Closing balance

Recoveries of previously written-off amounts recorded directly to the statement of profit or loss

Amounts written-off directly to the statement of profit or loss

Gains or losses on derecognition of debt instruments

 

IFRS 7.35I; Annex V.Part 2.159, 164(b)

IFRS 7.35I; Annex V.Part 2.160, 164(b)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162

IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163

IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166

 

 

IFRS 9.5.4.4; Annex V.Part 2.165

Annex V.Part 2.166i

0010

0020

0030

0040

0050

0070

0080

0090

0100

0110

0120

0125

0010

Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)

IFRS 9.5.5.5

 

 

 

 

 

 

 

 

 

 

 

 

0015

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

 

 

 

 

 

 

 

 

 

 

 

 

0020

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0030

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0040

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0050

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0060

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0080

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

0090

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0100

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0110

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0120

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0130

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0140

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0160

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0170

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0180

Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

IFRS 9.5.5.3

 

 

 

 

 

 

 

 

 

 

 

 

0185

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

 

 

 

 

 

 

 

 

 

 

 

 

0190

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0200

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0210

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0220

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0230

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0240

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0250

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

0260

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0270

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0280

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0290

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0300

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0310

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0330

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0340

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0350

of which: non-performing

Annex V.Part 2.213-232

 

 

 

 

 

 

 

 

 

 

 

 

0360

Allowances for credit-impaired debt instruments (Stage 3)

IFRS 9.5.5.1, 9. Appendix A

 

 

 

 

 

 

 

 

 

 

 

 

0365

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

 

 

 

 

 

 

 

 

 

 

 

 

0370

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0380

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0390

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0400

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0410

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0420

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0430

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

0440

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0450

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0460

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0470

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0480

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0490

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0500

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0510

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0600

Allowances for purchased or originated credit-impaired financial assets

Annex V.Part 2.156

 

 

 

 

 

 

 

 

 

 

 

 

0610

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

0620

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0630

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0640

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0650

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0660

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0670

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

0680

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

0690

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

0700

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

0710

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

0720

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

0730

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

0740

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0750

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

 

0520

Total allowance for debt instruments

IFRS 7.B8E

 

 

 

 

 

 

 

 

 

 

 

 

0530

Commitments and financial guarantees given (Stage 1)

IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

 

0540

Commitments and financial guarantees given (Stage 2)

IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

 

0550

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

 

 

0560

Commitments and financial guarantees given (Stage 3)

IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

 

0565

Commitments and financial guarantees given (Purchased or originated credit-impaired)

Annex V.Part 2.156

 

 

 

 

 

 

 

 

 

 

 

 

0570

Total provisions on commitments and financial guarantees given

IFRS 7.B8E; Annex V.Part 2.157