ANNEX III | Implementing Regulation 680/2014

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
		References	Breakdown in table	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
		References	Breakdown in table	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
		References	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
				Gross carrying amount	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
By collateral	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)
By purpose	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		Accumulated impairment
				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	Accumulated changes in fair value due to credit risk
			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, 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