ANNEX III

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

		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

		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

		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

		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)

		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

		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

		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

		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

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

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

		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

			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)

		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

		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)

		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

		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

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)

		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)

	By type of risk / By product or by type of market	References	Carrying amount		Notional amount
			Financial assets Held for trading and trading	Financial liabilities Held for trading and trading	Total Trading	of which: sold
			Annex V.Part 2.120, 131	IFRS 9.BA.7 (a); Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			010	020	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	of which: economic hedges	Annex V.Part 2.137-139
030	OTC options	Annex V.Part 2.136
040	OTC other	Annex V.Part 2.136
050	Organized market options	Annex V.Part 2.136
060	Organized market other	Annex V.Part 2.136
070	Equity	Annex V.Part 2.129(b)
080	of which: economic hedges	Annex V.Part 2.137-139
090	OTC options	Annex V.Part 2.136
100	OTC other	Annex V.Part 2.136
110	Organized market options	Annex V.Part 2.136
120	Organized market other	Annex V.Part 2.136
130	Foreign exchange and gold	Annex V.Part 2.129(c)
140	of which: economic hedges	Annex V.Part 2.137-139
150	OTC options	Annex V.Part 2.136
160	OTC other	Annex V.Part 2.136
170	Organized market options	Annex V.Part 2.136
180	Organized market other	Annex V.Part 2.136
190	Credit	Annex V.Part 2.129(d)
195	of which: economic hedges with use of the fair value option	IFRS 9.6.7.1; Annex V.Part 2.140
201	of which: other economic hedges	Annex V.Part 2.137-140
210	Credit default swap
220	Credit spread option
230	Total return swap
240	Other
250	Commodity	Annex V.Part 2.129(e)
260	of which: economic hedges	Annex V.Part 2.137-139
270	Other	Annex V.Part 2.129(f)
280	of which: economic hedges	Annex V.Part 2.137-139
290	DERIVATIVES	IFRS 9.Appendix A
300	of which: OTC – credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
310	of which: OTC – other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
320	of which: OTC – rest	Annex V.Part 1.44(e), Part 2.141(c)

	By product or by type of market	References	Carrying amount		Notional amount
			Assets	Liabilities	Total Hedging	of which: sold
			IFRS 7.24A; Annex V.Part 2.120, 131	IFRS 7.24A; Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			010	020	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	OTC options	Annex V.Part 2.136
030	OTC other	Annex V.Part 2.136
040	Organized market options	Annex V.Part 2.136
050	Organized market other	Annex V.Part 2.136
060	Equity	Annex V.Part 2.129(b)
070	OTC options	Annex V.Part 2.136
080	OTC other	Annex V.Part 2.136
090	Organized market options	Annex V.Part 2.136
100	Organized market other	Annex V.Part 2.136
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	OTC options	Annex V.Part 2.136
130	OTC other	Annex V.Part 2.136
140	Organized market options	Annex V.Part 2.136
150	Organized market other	Annex V.Part 2.136
160	Credit	Annex V.Part 2.129(d)
170	Credit default swap	Annex V.Part 2.136
180	Credit spread option	Annex V.Part 2.136
190	Total return swap	Annex V.Part 2.136
200	Other	Annex V.Part 2.136
210	Commodity	Annex V.Part 2.129(e)
220	Other	Annex V.Part 2.129(f)
230	FAIR VALUE HEDGES	IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)
240	Interest rate	Annex V.Part 2.129(a)
250	OTC options	Annex V.Part 2.136
260	OTC other	Annex V.Part 2.136
270	Organized market options	Annex V.Part 2.136
280	Organized market other	Annex V.Part 2.136
290	Equity	Annex V.Part 2.129(b)
300	OTC options	Annex V.Part 2.136
310	OTC other	Annex V.Part 2.136
320	Organized market options	Annex V.Part 2.136
330	Organized market other	Annex V.Part 2.136
340	Foreign exchange and gold	Annex V.Part 2.129(c)
350	OTC options	Annex V.Part 2.136
360	OTC other	Annex V.Part 2.136
370	Organized market options	Annex V.Part 2.136
380	Organized market other	Annex V.Part 2.136
390	Credit	Annex V.Part 2.129(d)
400	Credit default swap	Annex V.Part 2.136
410	Credit spread option	Annex V.Part 2.136
420	Total return swap	Annex V.Part 2.136
430	Other	Annex V.Part 2.136
440	Commodity	Annex V.Part 2.129(e)
450	Other	Annex V.Part 2.129(f)
460	CASH FLOW HEDGES	IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)
470	HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION	IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)
480	PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK	IAS 39.71, 81A, 89A, AG 114-132
490	PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK	IAS 39.71
500	DERIVATIVES-HEDGE ACCOUNTING	IFRS 7.24A; IAS 39.9; IFRS 9.6.1
510	of which: OTC – credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
520	of which: OTC – other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
530	of which: OTC – rest	Annex V.Part 1.44(e), Part 2.141(c)

		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
			010	020	030
010	Non-derivative financial assets	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
020	of which: Financial assets held for trading	IFRS 9.Appendix A
030	of which: Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
040	of which: Financial assets designated at fair value through profit or loss	IFRS 9.4.1.5; IFRS 7.8(a)(i)
050	Non-derivative financial liabilities	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
060	Financial liabilities held for trading	IFRS 9.Appendix A
070	Financial liabilities designated at fair value through profit or loss	IFRS 9.4.2.1; IFRS 9.6.2.2
080	Financial assets at amortised cost	IFRS 9.4.2.1; IFRS 9.6.2.2

		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
			010	020	030	040	050
	ASSETS
010	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
020	Interest rate	Annex V.Part 2.129(a)
030	Equity	Annex V.Part 2.129(b)
040	Foreign exchange and gold	Annex V.Part 2.129(c)
050	Credit	Annex V.Part 2.129(d)
060	Commodity	Annex V.Part 2.129(e)
070	Other	Annex V.Part 2.129(f)
080	Financial assets measured at amortised cost	IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151
090	Interest rate	Annex V.Part 2.129(a)
100	Equity	Annex V.Part 2.129(b)
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	Credit	Annex V.Part 2.129(d)
130	Commodity	Annex V.Part 2.129(e)
140	Other	Annex V.Part 2.129(f)
	LIABILITIES
150	Financial liabilities measured at amortised costs	IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151
160	Interest rate	Annex V.Part 2.129(a)
170	Equity	Annex V.Part 2.129(b)
180	Foreign exchange and gold	Annex V.Part 2.129(c)
190	Credit	Annex V.Part 2.129(d)
200	Commodity	Annex V.Part 2.129(e)
210	Other	Annex V.Part 2.129(f)

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

010

020

030

040

050

070

080

090

100

110

120

125

010

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

IFRS 9.5.5.5

020

Debt securities

Annex V.Part 1.31, 44(b)

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

Loans and advances

Annex V.Part 1.32, 44(a)

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)

160

of which: collectively measured allowances

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

170

of which: individually measured allowances

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

180

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

IFRS 9.5.5.3

190

Debt securities

Annex V.Part 1.31, 44(b)

200

Central banks

Annex V.Part 1.42(a)

210

General governments

Annex V.Part 1.42(b)

220

Credit institutions

Annex V.Part 1.42(c)

230

Other financial corporations

Annex V.Part 1.42(d)

240

Non-financial corporations

Annex V.Part 1.42(e)

250

Loans and advances

Annex V.Part 1.32, 44(a)

260

Central banks

Annex V.Part 1.42(a)

270

General governments

Annex V.Part 1.42(b)

280

Credit institutions

Annex V.Part 1.42(c)

290

Other financial corporations

Annex V.Part 1.42(d)

300

Non-financial corporations

Annex V.Part 1.42(e)

310

Households

Annex V.Part 1.42(f)

330

of which: collectively measured allowances

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

340

of which: individually measured allowances

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

350

of which: non-performing

Annex V.Part 2.213-232

360

Allowances for credit-impaired debt instruments (Stage 3)

IFRS 9.5.5.1, 9. Appendix A

370

Debt securities

Annex V.Part 1.31, 44(b)

380

Central banks

Annex V.Part 1.42(a)

390

General governments

Annex V.Part 1.42(b)

400

Credit institutions

Annex V.Part 1.42(c)

410

Other financial corporations

Annex V.Part 1.42(d)

420

Non-financial corporations

Annex V.Part 1.42(e)

430

Loans and advances

Annex V.Part 1.32, 44(a)

440

Central banks

Annex V.Part 1.42(a)

450

General governments

Annex V.Part 1.42(b)

460

Credit institutions

Annex V.Part 1.42(c)

470

Other financial corporations

Annex V.Part 1.42(d)

480

Non-financial corporations

Annex V.Part 1.42(e)

490

Households

Annex V.Part 1.42(f)

500

of which: collectively measured allowances

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

510

of which: individually measured allowances

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

520

Total allowance for debt instruments

IFRS 7.B8E

530

Commitments and financial guarantees given (Stage 1)

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

540

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

550

of which: non-performing

Annex V.Part 2.117

560

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

570

Total provisions on commitments and financial guarantees given

IFRS 7.B8E; Annex V.Part 2.157

		References	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170
			Transfers between Stage 1 and Stage 2		Transfers between Stage 2 and Stage 3		Transfers between Stage 1 and Stage 3
			To Stage 2 from Stage 1	To Stage 1 from Stage 2	To Stage 3 from Stage 2	To Stage 2 from Stage 3	To Stage 3 from Stage 1	To Stage 1 from Stage 3
			Annex V.Part 2.168-169
			010	020	030	040	050	060
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)
130	Households	Annex V.Part 1.42(f)
140	Total debt instruments
150	Commitments and financial guarantees given	IFRS 9.2.1\|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

		References	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174
	Guarantees and collateral		Loans collateralized by immovable property		Other collateralised loans				Financial guarantees received
			Residential immovable property	Commercial immovable property	Cash, deposits, [debt securities issued]	Movable property	Equity and debt securities	Rest	Financial guarantees received
		IFRS 7.36(b)	Annex V.Part 2.173(a)	Annex V.Part 2.173(a)	Annex V.Part 2.173(b)(i)	Annex V.Part 2.173(b)(ii)	Annex V.Part 2.173(b)(iii)	Annex V.Part 2.173(b)(iv)	Annex V.Part 2.173(c)
			010	020	030	031	032	041	050
010	Loans and advances	Annex V.Part 1.32, 44(a)
020	of which: Other financial corporations	Annex V.Part 1.42(d)
030	of which: Non-financial corporations	Annex V.Part 1.42(e)
035	of which: Small and Medium-sized Enterprises (SMEs)	SME Art 1 2(a)
036	of which: Commercial real estate (CRE) loans to small and medium-sized enterprises	SME Art 1 2(a); Annex V.Part 2.239ix
037	of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs	Annex V.Part 2.239ix
040	of which: Households	Annex V.Part 1.42(f)
050	of which: Lending for house purchase	Annex V.Part 2.88(b)
060	of which: Credit for consumption	Annex V.Part 2.88(a)

		References	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)
						Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
			Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount
			Annex V.Part 2.175i	Annex V.Part 1.27-28	Annex V.Part 2.175ii	Annex V.Part 2.175i	Annex V.Part 1.27-28
			0010	0020	0030	0040	0050
0010	Property, Plant and Equipment	IAS 16.6
0020	Other than Property Plant and Equipment	IFRS 7.38(a)
0030	Residential immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0040	Commercial immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0050	Movable property	IFRS 7.38(a), Annex V.Part 2.173(b)(ii)
0060	Equity and debt securities	IFRS 7.38(a), Annex V.Part 2.173(b)(iii)
0070	Other	IFRS 7.38(a), Annex V.Part 2.173(b)(iv)
0080	Total

		References	Collateral obtained by taking possession accumulated (Annex V.Part 2.176)
						Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
			Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount
			Annex V.Part 2.175i	Annex V.Part 1.27-28	Annex V.Part 2.175ii	Annex V.Part 2.175i	Annex V.Part 1.27-28
			0010	0020	0030	0040	0050
0010	Property, Plant and Equipment	IAS 16.6
0020	Other than Property Plant and Equipment	IFRS 7.38(a)
0030	Residential immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0040	Commercial immovable property	IFRS 7.38(a), Annex V.Part 2.173(a)
0050	Movable property	IFRS 7.38(a), Annex V.Part 2.173(b)(ii)
0060	Equity and debt securities	IFRS 7.38(a), Annex V.Part 2.173(b)(iii)
0070	Other	IFRS 7.38(a), Annex V.Part 2.173(b)(iv)
0080	Total

		References	Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period Annex V.Part 2.178		Accumulated change in fair value before taxes Annex V.Part 2.179
			Level 1	Level 2	Level 3	Level 2	Level 3	Level 1	Level 2	Level 3
			IFRS 13.76	IFRS 13.81	IFRS 13.86	IFRS 13.81	IFRS 13.86, 93(f)	IFRS 13.76	IFRS 13.81	IFRS 13.86
			010	020	030	040	050	060	070	080
	ASSETS
010	Financial assets held for trading	IFRS 7.8(a)(ii);IFRS 9.Appendix A
020	Derivatives	IFRS 9.Appendix A
030	Equity instruments	IAS 32.11,
040	Debt securities	Annex V.Part 1.31
050	Loans and advances	Annex V.Part 1.32
056	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
057	Equity instruments	IAS 32.11
058	Debt securities	Annex V.Part 1.31
059	Loans and advances	Annex V.Part 1.32
060	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
080	Debt securities	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32
101	Financial assets at fair value through other comprehensive income	IFRS 7.8 (h); IFRS 9.4.1.2A
102	Equity instruments	IAS 32.11
103	Debt securities	Annex V.Part 1.31
104	Loans and advances	Annex V.Part 1.32
140	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
	LIABILITIES
150	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
160	Derivatives	IFRS 9.BA.7(a)
170	Short positions	IFRS 9.BA.7(b)
180	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
190	Debt securities issued	Annex V.Part 1.37
200	Other financial liabilities	Annex V.Part 1.38-41
210	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e) (i); IFRS 9.4.1.5
220	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
230	Debt securities issued	Annex V.Part 1.37
240	Other financial liabilities	Annex V.Part 1.38-41
250	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26

References

Transferred financial assets entirely recognized

Transferred financial assets recognized to the extent of the instution’s continuing involvement

Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights

Amounts derecognised for capital purposes

Transferred assets

Associated liabilities

ITS V.Part 2.181

Principal amount outstanding of the original assets

Carrying amount of assets still recognised [continuing involvement]

Carrying amount of associated liabilites

Carrying amount

Of which: securitizations

Of which: repurchase agreements

Carrying amount

Of which: securitizations

Of which: repurchase agreements

IFRS 7.42D.(e), Annex V.Part 1.27

IFRS 7.42D(e); CRR art 4(1)(61)

IFRS 7.42D(e); Annex V.Part 2.183-184

IFRS 7.42D(e)

IFRS 7.42D.(e)

IFRS 7.42D(e); Annex V.Part 2.183-184

IFRS 7.42D(f)

IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181

CRR art 109; Annex V.Part 2.182

010

020

030

040

050

060

070

080

090

100

110

010

Financial assets held for trading

IFRS 7.8(a)(ii);IFRS 9.Appendix A

020

Equity instruments

IAS 32.11

030

Debt securities

Annex V.Part 1.31

040

Loans and advances

Annex V.Part 1.32

045

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

IFRS 9.4.1.4

046

Equity instruments

IAS 32.11

047

Debt securities

Annex V.Part 1.31

048

Loans and advances

Annex V.Part 1.32

050

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IFRS 9.4.1.5

070

Debt securities

Annex V.Part 1.31

080

Loans and advances

Annex V.Part 1.32

091

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

092

Equity instruments

IAS 32.11

093

Debt securities

Annex V.Part 1.31

094

Loans and advances

Annex V.Part 1.32

131

Financial assets at amortised cost

IFRS 7.8 (f); IFRS 9.4.1.2

132

Debt securities

Annex V.Part 1.31

133

Loans and advances

Annex V.Part 1.32

190

Total

		References	Current period
			Income	Expenses
			Annex V.Part 2.187, 189	Annex V.Part 2.188, 190
			010	020
010	Derivatives -Trading	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
015	of which: interest income from derivatives in economic hedges	Annex V.Part 2.193
020	Debt securities	Annex V.Part 1.31, 44(b)
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	Loans and advances	Annex V.Part 1.32, 44(a)
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)
141	of which: lending for house purchase	Annex V.Part 2.88(b), 194i
142	of which: credit for consumption	Annex V.Part 2.88(a), 194i
150	Other assets	Annex V.Part 2.5
160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
170	Central banks	Annex V.Part 1.42(a)
180	General governments	Annex V.Part 1.42(b)
190	Credit institutions	Annex V.Part 1.42(c)
200	Other financial corporations	Annex V.Part 1.42(d)
210	Non-financial corporations	Annex V.Part 1.42(e)
220	Households	Annex V.Part 1.42(f)
230	Debt securities issued	Annex V.Part 1.37
240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191
250	Derivatives – Hedge accounting, interest rate risk	Annex V.Part 2.192
260	Other Liabilities	Annex V.Part 1.38-41
270	INTEREST	IAS 1.97
280	of which: interest-income on credit impaired financial assets	IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194
290	of which: interest from leases	IFRS 16.38 (a), 49, Annex V.Part 2.194ii

		References	Current period
			Annex V. Part 2.195-196
			010
020	Debt securities	Annex V.Part 1.31
030	Loans and advances	Annex V.Part 1.32
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	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

		References	Current period
			Annex V. Part 2.197-198
			010
010	Derivatives	IFRS 9.Appendix A, .BA.1, .BA.7(a)
015	of which: Economic hedges with use of the fair value option	IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
050	Short positions	IFRS 9.BA.7(b)
060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070	Debt securities issued	Annex V.Part 1.37
080	Other financial liabilities	Annex V.Part 1.38-41
090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
095	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.5.6.2; annex V.Part 2.199

		References	Current period
		References	010
010	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
020	Equity instruments and related derivatives	Annex V.Part 2.200(b)
030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
040	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
050	Derivatives related with commodities	Annex V.Part 2.200(e)
060	Other	Annex V.Part 2.200(f)
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

		References	Current period
			Annex V.Part 2.201
			010
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	IFRS 7.20(a)(i)
100	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.6.5.2; Annex V.Part 2.202

		References	Current period	Changes in fair value due to credit risk
			Annex V.Part 2.203	Annex V.Part 2.203
			010	020
020	Debt securities	Annex V.Part 1.31
030	Loans and advances	Annex V.Part 1.32
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(i)
071	of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
072	of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204

		References	Current period
			Annex V.Part 2.205
			010
010	Fair value changes of the hedging instrument [including discontinuation]	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
020	Fair value changes of the hedged item attributable to the hedged risk	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
030	Ineffectiveness in profit or loss from cash flow hedges	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

		References	Current period
			Additions	Reversals	Accumulated impairment
			Annex V.Part 2.208	Annex V.Part 2.208
			010	020	040
060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	IAS 28.40-43
070	Subsidiaries	IFRS 10 Appendix A
080	Joint ventures	IAS 28.3
090	Associates	IAS 28.3
100	Impairment or (-) reversal of impairment on non-financial assets	IAS 36.126(a),(b)
110	Property, plant and equipment	IAS 16.73(e)(v-vi)
120	Investment properties	IAS 40.79(d)(v)
130	Goodwill	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140	Other intangible assets	IAS 38.118(e)(iv)(v)
145	Other	IAS 36.126(a),(b)
150	TOTAL

		References National GAAP compatible IFRS	Current period
			Expenses
			0010
0010	Information Technology expenses	Annex V.Part 2.208i
0020	IT outsourcing	Annex V.Part 2.208i-208ii
0030	IT expenses other than IT outsourcing expenses	Annex V.Part 2.208i
0040	Taxes and duties (other)	Annex V.Part 2.208iii
0050	Consulting and professional services	Annex V.Part 2.208iv
0060	Advertising, marketing and communication	Annex V.Part 2.208v
0070	Expenses related to credit risk	Annex V.Part 2.208vi
0080	Litigation expenses not covered by provisions	Annex V.Part 2.208vii
0090	Real estate expenses	Annex V.Part 2.208viii
0100	Leasing expenses	Annex V.Part 2.208ix
0110	Other admininstrative expenses – Rest	Annex V.Part 2.208x
0120	OTHER ADMINISTRATIVE EXPENSES

		References	Accounting scope of consolidation [Carrying amount]
			Annex V.Part 1.27, Part 2.209
			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
050	Financial assets held for trading	IFRS 7.8(a)(ii);IFRS 9.Appendix A
060	Derivatives	IFRS 9.Appendix A
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32
096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4
097	Equity instruments	IAS 32.11
098	Debt securities	Annex V.Part 1.31
099	Loans and advances	Annex V.Part 1.32
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
120	Debt securities	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32
141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
142	Equity instruments	IAS 32.11
143	Debt securities	Annex V.Part 1.31
144	Loans and advances	Annex V.Part 1.32
181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
182	Debt securities	Annex V.Part 1.31
183	Loans and advances	Annex V.Part 1.32
240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
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 subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210
270	Assets under reinsurance and insurance contracts	IFRS 4.IG20.(b)-(c); Annex V.Part 2.211
280	Tangible assets
290	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
300	Goodwill	IFRS 3.B67(d); CRR art 4(1)(113)
310	Other intangible assets	IAS 38.8,118
320	Tax assets	IAS 1.54(n-o)
330	Current tax assets	IAS 1.54(n); IAS 12.5
340	Deferred tax assets	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
350	Other assets	Annex V.Part 2.5
360	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
370	TOTAL ASSETS	IAS 1.9(a), IG 6

		References	Accounting scope of consolidation [Nominal amount]
			Annex V.Part 2.118, 209
			010
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
040	OFF-BALANCE SHEET EXPOSURES

		References	Accounting scope of consolidation [Carrying amount]
			Annex V.Part 1.27, Part 2.209
			010
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
030	Short positions	IFRS 9.BA7(b)
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41
110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130	Debt securities issued	Annex V.Part 1.37
140	Other financial liabilities	Annex V.Part 1.38-41
150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26
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	Liabilities under insurance and reinsurance contracts	IFRS 4.IG20(a); Annex V.Part 2.212
180	Provisions	IAS 37.10; IAS 1.54(l)
190	Tax liabilities	IAS 1.54(n-o)
200	Current tax liabilities	IAS 1.54(n); IAS 12.5
210	Deferred tax liabilities	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
220	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
230	Other liabilities	Annex V.Part 2.13
240	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
250	LIABILITIES	IAS 1.9(b);IG 6
260	Capital	IAS 1.54(r), BAD art 22
270	Share premium	IAS 1.78(e); CRR art 4(1)(124)
280	Equity instruments issued other than capital	Annex V.Part 2.18-19
290	Other equity	IFRS 2.10; Annex V.Part 2.20
300	Accumulated other comprehensive income	CRR art 4(1)(100)
310	Retained earnings	CRR art 4(1)(123)
320	Revaluation reserves	IFRS 1.33, D5-D8
330	Other reserves	IAS 1.54; IAS 1.78 (e)
340	(-) Treasury shares	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28
350	Profit or loss attributable to owners of the parent	IFRS 10.B94
360	(-) Interim dividends	IAS 32.35
370	Minority interests [Non-controlling interests]	IAS 1.54(q); IFRS 10.22, .B94
380	TOTAL EQUITY	IAS 1.9(c), IG 6
390	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

References

Gross carrying amount / Nominal amount

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

Performing

Non-performing

Performing exposures -

Accumulated impairment and provisions

Non-performing exposures – Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Not past due or Past due <= 30 days

Past due

> 30 days <= 90 days

Of which:

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

Of which:

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

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year <= 2 years

Past due

> 2 year <= 5 years

Past due > 5 year <= 7 years

Past due > 7 years

Of which:

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

Of which: defaulted

of which: Credit-impaired instruments (Stage 3)

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year < = 2 year

Past due

> 2 year < = 5 year

Past due

> 5 year <= 7 years

Past due > 7 years

Of which:

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

Of which:

Credit-impaired instruments (Stage 3)

Collateral received on performing exposues

Collateral received on non-performing exposures

Financial guarantees received on performing exposures

Financial guarantees received on non-performing exposures

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

of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

010

020

030

055

056

057

060

070

080

090

101

102

106

107

109

110

121

130

140

141

142

150

160

170

180

191

192

196

197

950

951

201

200

205

210

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

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

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)

Annex V. Part 2. 238

IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)

Annex V. Part 2. 239

005

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

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)

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

150

Households

Annex V.Part 1.42(f)

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

181

Debt securities

Annex V.Part 1.31, 44(b)

182

Central banks

Annex V.Part 1.42(a)

183

General governments

Annex V.Part 1.42(b)

184

Credit institutions

Annex V.Part 1.42(c)

185

Other financial corporations

Annex V.Part 1.42(d)

186

Non-financial corporations

Annex V.Part 1.42(e)

191

Loans and advances

Annex V.Part 1.32, 44(a)

192

Central banks

Annex V.Part 1.42(a)

193

General governments

Annex V.Part 1.42(b)

194

Credit institutions

Annex V.Part 1.42(c)

195

Other financial corporations

Annex V.Part 1.42(d)

196

Non-financial corporations

Annex V.Part 1.42(e)

900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

197

Households

Annex V.Part 1.42(f)

910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(b)

211

Debt securities

Annex V.Part 1.31, 44(b)

212

Central banks

Annex V.Part 1.42(a)

213

General governments

Annex V.Part 1.42(b)

214

Credit institutions

Annex V.Part 1.42(c)

215

Other financial corporations

Annex V.Part 1.42(d)

216

Non-financial corporations

Annex V.Part 1.42(e)

221

Loans and advances

Annex V.Part 1.32, 44(a)

222

Central banks

Annex V.Part 1.42(a)

223

General governments

Annex V.Part 1.42(b)

224

Credit institutions

Annex V.Part 1.42(c)

225

Other financial corporations

Annex V.Part 1.42(d)

226

Non-financial corporations

Annex V.Part 1.42(e)

920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

227

Households

Annex V.Part 1.42(f)

930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(c), 234

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.220

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224

350

Central banks

Annex V.Part 1.42(a)

360

General governments

Annex V.Part 1.42(b)

370

Credit institutions

Annex V.Part 1.42(c)

380

Other financial corporations

Annex V.Part 1.42(d)

390

Non-financial corporations

Annex V.Part 1.42(e)

400

Households

Annex V.Part 1.42(f)

410

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225

420

Central banks

Annex V.Part 1.42(a)

430

General governments

Annex V.Part 1.42(b)

440

Credit institutions

Annex V.Part 1.42(c)

450

Other financial corporations

Annex V.Part 1.42(d)

460

Non-financial corporations

Annex V.Part 1.42(e)

470

Households

Annex V.Part 1.42(f)

480

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224

490

Central banks

Annex V.Part 1.42(a)

500

General governments

Annex V.Part 1.42(b)

510

Credit institutions

Annex V.Part 1.42(c)

520

Other financial corporations

Annex V.Part 1.42(d)

530

Non-financial corporations

Annex V.Part 1.42(e)

540

Households

Annex V.Part 1.42(f)

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217

		References	Gross carrying amount of loans and advances
			Inflows to non-performing exposures	(-) Outflows from non-performing exposures
			0010	0020
			Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi	Annex V. Part 2.213-216, 224-234, 239i, 239iv-239vi
0010	Central banks	Annex V.Part 1.42(a)
0020	General governments	Annex V.Part 1.42(b)
0030	Credit institutions	Annex V.Part 1.42(c)
0040	Other financial corporations	Annex V.Part 1.42(d)
0050	Non-financial corporations	Annex V.Part 1.42(e)
0060	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
0070	Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises	SME Art 1 2(a); Annex V.Part 2.239vii (a), 239ix
0080	Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs	Annex V.Part 2.239vii (a), 239ix
0090	Of which: Loans collateralised by commercial immovable property	Annex V.Part 2.86(a), 87, 239vii (b)
0100	Households	Annex V.Part 1.42(f)
0110	Of which: Loans collateralised by residential immovable property	Annex V.Part 2.86(a), 87, 239vii (b)
0120	Of which: Credit for consumption	Annex V.Part 2.88(a), 239vii (c)
0130	LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING	Annex V.Part 2.217
0140	LOANS AND ADVANCES HELD FOR SALE	Annex V.Part 2.220
0150	TOTAL INFLOWS / OUTFLOWS

References

Gross carrying amount

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

of which: exposures with forbearance measures

Performing

Non-performing

Of which: Exposures with forbearance measures

Performing exposures - Accumulated impairments

Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Not past due or Past due <= 30 days

Past due

> 30 days <= 90 days

of which: performing exposures with forbearance measures

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year <= 2 years

Past due

> 2 year <= 5 years

Past due

> 5 year <= 7 years

Past due > 7 years

Of which: defaulted

Of which: Non-performing exposures with forbearance measures

Of which: Performing exposures with forbearance measures

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year < = 2 year

Past due > 2 year < = 5 year

Past due > 5 year <= 7 years

Past due > 7 years

Of which: Non-performing exposures with forbearance measures

Collateral received on performing exposures

Collateral received on non-performing exposures

Financial guarantees received on performing exposures

Financial guarantees received on non-performing exposures

of which: Performing forborne exposures under probation reclassified from non-performing

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 1.34, Part 2. 118, 240-245, 251-258

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 256, 259-262

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

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

Annex V. Part 2. 259-263

Annex V. Part 2. 238

Annex V. Part 2. 267

Annex V. Part 2. 238

Annex V. Part 2. 207

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 207

Annex V. Part 2. 239

0010

Non-finan-cial corpo-rations

Commercial real estate (CRE) loans to small and medium-sized enterprises

SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii

0020

Commercial real estate (CRE) loans to non-financial corporations other than SMEs

Annex V.Part 2.239vi (a), 239vii

0030

Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 239vi (b)

0040

Of which: Loans with LTV ratio higher than 60 % and less than or equal to 80 %

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0050

Of which: Loans with LTV ratio higher than 80 % and less than or equal to 100 %

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0060

Of which: Loans with LTV ratio higher than 100 %

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0070

House-holds

Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 239vi (b)

0080

Of which: Loans with LTV ratio higher than 60 % and less than or equal to 80 %

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0090

Of which: Loans with LTV ratio higher than 80 % and less than or equal to 100 %

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

0100

Of which: Loans with LTV ratio higher than 100 %

Annex V.Part 2.86(a), 87, 239vi (b), 239viii

References

Gross carrying amount / nominal amount of exposures with forbearance measures

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisionsGross carrying amount / nominal amount of exposures with forbearance measures

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

Perfoming exposures with forbearance measures – Accumulated impairment and provisions

Non-performing exposures with forbearance measures – Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation reclassified from non-performing

Instruments with modifications in their terms and conditions

Refinancing

of which:

Defaulted

of which:

Impaired

of which:

Forbearance of exposures non-performing prior to forbearance

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

Of which: Collateral received on non-performing exposures with forbearance measures

Of which: Financial guarantees received on non-performing exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

175

180

185

Annex V. Part 1.34, Part 2. 118, 240-245, 251-258

Annex V. Part 2. 256, 259-262

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 259-263

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

CRR art 178; Annex V. Part 2.264(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)

Annex V. Part 2. 231, 252(a), 263

Annex V. Part 2. 267

Annex V. Part 2. 207

Annex V. Part 2. 241(a), 267

Annex V. Part 2. 241(b), 267

Annex V. Part 2. 268

005

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

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)

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

150

Households

Annex V.Part 1.42(f)

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.249(a)

181

Debt securities

Annex V.Part 1.31, 44(b)

182

Central banks

Annex V.Part 1.42(a)

183

General governments

Annex V.Part 1.42(b)

184

Credit institutions

Annex V.Part 1.42(c)

185

Other financial corporations

Annex V.Part 1.42(d)

186

Non-financial corporations

Annex V.Part 1.42(e)

191

Loans and advances

Annex V.Part 1.32, 44(a)

192

Central banks

Annex V.Part 1.42(a)

193

General governments

Annex V.Part 1.42(b)

194

Credit institutions

Annex V.Part 1.42(c)

195

Other financial corporations

Annex V.Part 1.42(d)

196

Non-financial corporations

Annex V.Part 1.42(e)

900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

197

Households

Annex V.Part 1.42(f)

910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(b)

211

Debt securities

Annex V.Part 1.31, 44(b)

212

Central banks

Annex V.Part 1.42(a)

213

General governments

Annex V.Part 1.42(b)

214

Credit institutions

Annex V.Part 1.42(c)

215

Other financial corporations

Annex V.Part 1.42(d)

216

Non-financial corporations

Annex V.Part 1.42(e)

221

Loans and advances

Annex V.Part 1.32, 44(a)

222

Central banks

Annex V.Part 1.42(a)

223

General governments

Annex V.Part 1.42(b)

224

Credit institutions

Annex V.Part 1.42(c)

225

Other financial corporations

Annex V.Part 1.42(d)

226

Non-financial corporations

Annex V.Part 1.42(e)

920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

227

Households

Annex V.Part 1.42(f)

930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.249

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.246

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.247

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246

		References	Carrying amount Annex V.Part 1.27
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.270	Annex V.Part 2.270
			010	020
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
050	Financial assets held for trading	IFRS 9. Appendix A
060	Derivatives	IFRS 9. Appendix A
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32
096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.8(a)(ii); IFRS 9.4.1.4
097	Equity instruments	IAS 32.11
098	Debt securities	Annex V.Part 1.31
099	Loans and advances	Annex V.Part 1.32
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
120	Debt securities	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32
141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
142	Equity instruments	IAS 32.11
143	Debt securities	Annex V.Part 1.31
144	Loans and advances	Annex V.Part 1.32
181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
182	Debt securities	Annex V.Part 1.31
183	Loans and advances	Annex V.Part 1.32
240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
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	Tangible assets
270	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
280	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4
290	Tax assets	IAS 1.54(n-o)
300	Other assets	Annex V.Part 2.5
310	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
320	ASSETS	IAS 1.9(a), IG 6

		References	Carrying amount Annex V.Part 1.27
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.270	Annex V.Part 2.270
			010	020
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
030	Short positions	IFRS 9.BA7(b)
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41
110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130	Debt securities issued	Annex V.Part 1.37
140	Other financial liabilities	Annex V.Part 1.38-41
150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26
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)
180	Tax liabilities	IAS 1.54(n-o)
190	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
200	Other liabilities	Annex V.Part 2.13
210	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
220	LIABILITIES	IAS 1.9(b);IG 6

		References	Current period
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.270	Annex V.Part 2.270
			010	020
010	Interest income	IAS 1.97; Annex V.Part 2.31
020	(Interest expenses)	IAS 1.97; Annex V.Part 2.31
030	(Expenses on share capital repayable on demand)	IFRIC 2.11
040	Dividend income	Annex V.Part 2.40
050	Fee and commission income	IFRS 7.20(c)
060	(Fee and commission expenses)	IFRS 7.20(c)
070	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
080	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
083	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.5.7.1
090	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
100	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47-48
110	Exchange differences [gain or (-) loss], net	IAS 21.28, 52 (a)
130	Gains or (-) losses on derecognition of non financial assets, net	IAS 1.34
140	Other operating income	Annex V.Part 2.314-316
150	(Other operating expenses)	Annex V.Part 2.314-316
155	TOTAL OPERATING INCOME, NET
160	(Administrative expenses)
170	(Depreciation)	IAS 1.102, 104
171	Modification gains or (-) losses, net	IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
180	(Provisions or (-) reversal of provisions)	IAS 37.59, 84; IAS 1.98(b)(f)(g)
190	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	IFRS 7.20(a)(viii); Annex V Part 2.51, 53
200	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	IAS 28.40-43
210	(Impairment or (-) reversal of impairment on non-financial assets)	IAS 36.126(a)(b)
220	Negative goodwill recognised in profit or loss	IFRS 3.Appendix B64(n)(i)
230	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	Annex V.Part 2.54
240	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
250	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	IAS 1.102, IG 6; IFRS 5.33 A
260	(Tax expense or (-) income related to profit or loss from continuing operations)	IAS 1.82(d); IAS 12.77
270	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	IAS 1, IG 6
280	Profit or (-) loss after tax from discontinued operations	IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
290	PROFIT OR (-) LOSS FOR THE YEAR	IAS 1.81A(a)

		References	Gross carrying amount						Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Of which: held for trading or trading	of which: financial assets subject to impairment	Of which: forborne	Of which: non-perfoming
				Of which: held for trading or trading	of which: financial assets subject to impairment	Of which: forborne	Of which: non-perfoming	of which: defaulted
			Annex V.Part 1.34, Part 2.271, 275	Annex V.Part 1.15(a), Part 2.273	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.275	CRR art 178; Annex V.Part 2.237(b)	Annex V.Part 2.274	Annex V.Part 2.274
			010	011	012	022	025	026	031	040
010	Derivatives	IFRS 9 Appendix A, Annex V.Part 2.272
020	Of which: credit institutions	Annex V.Part 1.42(c)
030	Of which: other financial corporations	Annex V.Part 1.42(d)
040	Equity instruments	IAS 32.11
050	Of which: credit institutions	Annex V.Part 1.42(c)
060	Of which: other financial corporations	Annex V.Part 1.42(d)
070	Of which: non-financial corporations	Annex V.Part 1.42(e)
080	Debt securities	Annex V.Part 1.31, 44(b)
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	Loans and advances	Annex V.Part 1.32, 44(a)
150	Central banks	Annex V.Part 1.42(a)
160	General governments	Annex V.Part 1.42(b)
170	Credit institutions	Annex V.Part 1.42(c)
180	Other financial corporations	Annex V.Part 1.42(d)
190	Non-financial corporations	Annex V.Part 1.42(e)
200	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
210	Of which: Loans collateralized by commercial immovable property	Annex V.Part 2.86(a), 87
220	Households	Annex V.Part 1.42(f)
230	Of which: Loans collateralized by residential immovable property	Annex V.Part 2.86(a), 87
240	Of which: Credit for consumption	Annex V.Part 2.88(a)

		References	Nominal amount				Provisions for commitments and guarantees given
				Of which: forborne	Of which: non-perfoming		Provisions for commitments and guarantees given
				Of which: forborne	Of which: non-perfoming	of which: defaulted
			Annex V.Part 2.118, 271	Annex V.Part 2.240-258	Annex V.Part 2.275	CRR art 178; Annex V.Part 2.237(b)	Annex V.Part 2.276
			010	022	025	026	030
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

		References	Carrying amount
			Annex V.Part 1.27, 2.271
			010
010	Derivatives	IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272
020	Of which: credit institutions	Annex V.Part 1.42(c)
030	Of which: other financial corporations	Annex V.Part 1.42(d)
040	Short positions	IFRS 9.BA7(b); Annex V.Part 1.44(d)
050	Of which: credit institutions	Annex V.Part 1.42(c)
060	Of which: other financial corporations	Annex V.Part 1.42(d)
070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
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)
130	Households	Annex V.Part 1.42(f)

		References	Non-financial corporations Annex V. Part 2.271, 277
			Gross carrying amount			Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Gross carrying amount	of which: loans and advances subject to impairment	Of which: non-performing	Accumulated impairment
			Annex V.Part 1.34, Part 2.275	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
			010	011	012	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 ans 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
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

		References	Carrying amount
			Annex V.Part 2.278-279
			010
010	Property plant and equipment	IAS 16.6; IAS 1.54(a)
020	Revaluation model	IAS 17.49; IAS 16.31, 73(a)(d)
030	Cost model	IAS 17.49; IAS 16.30, 73(a)(d)
040	Investment property	IAS 40.IN5; IAS 1.54(b)
050	Fair value model	IAS 17.49; IAS 40.33-55, 76
060	Cost model	IAS 17.49; IAS 40.56,79(c)
070	Other intangible assets	IAS 38.8, 118
080	Revaluation model	IAS 17.49; IAS 38.75-87, 124(a)(ii)
090	Cost model	IAS 17.49; IAS 38.74

		References	Current period
		References	Annex V.Part 2.280
		IFRS 7.20(c )	010
010	Fee and commission income	Annex V.Part 2.281-284
020	Securities
030	Issuances	Annex V.Part 2.284(a)
040	Transfer orders	Annex V.Part 2.284(b)
050	Other fee and commission income in relation to securities	Annex V.Part 2.284(c)
051	Corporate Finance
052	M&A advisory	Annex V.Part 2.284 (e)
053	Treasury services	Annex V.Part 2.284(f)
054	Other fee and commission income in relation to corporate finance activities	Annex V.Part 2.284(g)
055	Fee based advice	Annex V.Part 2.284(h)
060	Clearing and settlement	Annex V.Part 2.284(i)
070	Asset management	Annex V.Part 2.284(j); 285(a)
080	Custody [by type of customer]	Annex V.Part 2.284(j); 285(b)
090	Collective investment
100	Other fee and commission income in relation to custody services
110	Central administrative services for collective investment	Annex V.Part 2.284(j); 285(c)
120	Fiduciary transactions	Annex V.Part 2.284(j); 285(d)
131	Payment services	Annex V.Part 2.284(k), 285(e)
132	Current accounts	Annex V.Part 2.284(k), 285(e)
133	Credit cards	Annex V.Part 2.284(k), 285(e)
134	Debit cards and other card payments	Annex V.Part 2.284(k), 285(e)
135	Transfers and other payment orders	Annex V.Part 2.284(k), 285(e)
136	Other fee and commission income in relation to payment services	Annex V.Part 2.284(k), 285(e)
140	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.284 (l); 285(f)
150	Collective investment
160	Insurance products
170	Other fee and commission income in relation to customer resources distributed but not managed
180	Structured Finance	Annex V.Part 2.284(n)
190	Loan servicing activities	Annex V.Part 2.284(o)
200	Loan commitments given	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p)
210	Financial guarantees given	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p)
211	Loans granted	Annex V.Part 2.284(r)
213	Foreign exchange	Annex V.Part 2.284(s)
214	Commodities	Annex V.Part 2.284(t)
220	Other fee and commission income	Annex V.Part 2.284(u)
230	(Fee and commission expenses)	Annex V.Part 2.281-284
235	(Securities)	Annex V.Part 2.284(d)
240	(Clearing and settlement)	Annex V.Part 2.284(i)
245	(Asset management)	Annex V.Part 2.284(j); 285(a)
250	(Custody)	Annex V.Part 2.284(j); 285 (b)
255	(Payment services)	Annex V.Part 2.284(k), 285(e)
256	(of which: Credit, Debit and other Cards)
260	(Loan servicing activities)	Annex V.Part 2.284(o)
270	(Loan commitments received)	Annex V.Part 2.284(q)
280	(Financial guarantees received)	Annex V.Part 2.284(q)
281	(Externally provided distribution of products)	Annex V.Part 2.284(m)
282	(Foreign exchange)	Annex V.Part 2.284(s)
290	(Other fee and commission expenses)	Annex V.Part 2.284(u)

		References	Amount of the assets involved in the services provided
			Annex V.Part 2.285(g)
			010
010	Asset management [by type of customer]	Annex V.Part 2.285(a)
020	Collective investment
030	Pension funds
040	Customer portfolios managed on a discretionary basis
050	Other investment vehicles
060	Custody assets [by type of customer]	Annex V.Part 2.285(b)
070	Collective investment
080	Other
090	Of which: entrusted to other entities
100	Central administrative services for collective investment	Annex V.Part 2.285(c)
110	Fiduciary transactions	Annex V.Part 2.285(d)
120	Payment services	Annex V.Part 2.285(e)
130	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.285(f)
140	Collective investment
150	Insurance products
160	Other

References

Number of instruments

(Annex V.Part 2.320)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Loans and advances in pre-litigation status

Annex V.Part 1.32, 44(a), Part 2.319, 321

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Loans and advances in litigation status

Annex V.Part 1.32, 44(a), Part 2.319; 322

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0190

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0210

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

References

Gross carrying amount

(Annex V.Part 1.34)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Loans and advances at cost or at amortised cost

Annex V.Part 1.32, 44(a), Part 2.233 (a), 319

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Loans and advances in pre-litigation status

Annex V.Part 1.32, 44(a), Part 2.319, 321

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0190

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0210

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0220

Loans and advances in litigation status

Annex V.Part 1.32, 44(a), Part 2.319, 322

0230

of which: Households

Annex V.Part 1.42(f)

0240

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0250

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0260

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0270

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0280

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0290

Unsecured loans and advances without guarantees

Annex V.Part 1.32, 44(a), Part 2.319, 323

0300

of which: Households

Annex V.Part 1.42(f)

0310

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0320

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0330

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0340

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0350

Loans and advances with an accumulated coverage ratio > 90 %

Annex V.Part 1.32, 44(a), Part 2.319, 324

0360

of which: Households

Annex V.Part 1.42(f)

0370

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0380

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0390

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0400

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0410

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

References

Gross carrying amount

(Annex V.Part 1.34)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances collateralised by immovable property

Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319

0020

Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %

Annex V.Part 2.239x, 325

0030

Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %

Annex V.Part 2.239x, 325

0040

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0050

Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a)

0060

Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %

Annex V.Part 2.239x, 325

0070

Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %

Annex V.Part 2.239x, 325

0080

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0090

Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a)

0100

Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %

Annex V.Part 2.239x, 325

0110

Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %

Annex V.Part 2.239x, 325

0120

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0130

Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a)

0140

Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %

Annex V.Part 2.239x, 325

0150

Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %

Annex V.Part 2.239x, 325

0160

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0170

Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs collateralised by immovable property

Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a)

0180

Of which: Loans with a LTV higher than 60 % and lower than or equal to 80 %

Annex V.Part 2.239x, 325

0190

Of which: Loans with a LTV higher than 80 % and lower than or equal to 100 %

Annex V.Part 2.239x, 325

0200

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

References

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

(Annex V. Part 2.69-71)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Loans and advances at cost or at amortised cost

Annex V.Part 1.32, 44(a), Part 2.233 (a), 319

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Unsecured loans and advances without guarantees

Annex V.Part 1.32, 44(a), Part 2.319, 323

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0180

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0190

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0200

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

References

Maximum amount of the collateral or guarantee that can be considered

Annex V.Part 2.171-172, 174

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Financial guarantees received on loans and advances

Annex V.Part 2.319, 326

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0080

Collateral received on loans and advances

Annex V.Part 2.319, 326

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0120

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0150

Immovable property collateral received on loans and advances

Annex V.Part 2.319, 326

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0190

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0210

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

0220

Memorandum item: Collateral received on loans and advances – uncapped amounts

Annex V.Part 2.319, 326, 327

0230

of which: Immovable property collateral

Annex V.Part 2.319, 326, 327

References

Accumulated partial write-offs

(Annex V.Part 2.72, 74)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

of which: Past due > 30 days <= 90 days

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236, 256, 259-262

Annex V. Part 2.222, 235-236

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

0050

of which: Commercial Real Estate (CRE) loans to SMEs

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Annex V.Part 2.239ix

		References	Gross Carrying amount (Annex V. Part 1.34)
			Non-performing exposures – loans and advances
				of which: Households		of which: Non-financial corporations
					of which: Loans collateralised by residential immovable property		of which: SMEs		of which: CRE loans to NFCs other than SMEs
								of which: Commercial Real Estate (CRE) loans	of which: CRE loans to NFCs other than SMEs
			Annex V.Part 1.32, 34, Part 2.213-216, 223-239	Annex V.Part 1.42(f), 44(a)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e), 44(a)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Opening balance	Annex V.Part 2.328
0020	Inflows	Annex V.Part 2.239ii, 239iii, 239vi, 329
0030	Inflow due to reclassification from performing not forborne	Annex V.Part 2.239ii, 239iii, 239vi, 329
0040	Inflow due to reclassification from performing forborne	Annex V.Part 2.239ii, 239iii, 239vi, 329
0050	of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing	Annex V.Part 2.239ii, 239iii, 239vi, 329(b)
0060	Inflow due to purchase of exposures	Annex V.Part 2.239ii, 239iii, 239vi, 329
0070	Inflow due to accrued interest	Annex V.Part 2.239ii, 239iii, 239vi, 329 (a)
0080	Inflow due to other reasons	Annex V.Part 2.239ii, 239iii, 239vi, 329 (c)
0090	Of which: Inflow more than once	Annex V.Part 2.239ii, 239iii, 239vi, 330 (a)
0100	Of which: Inflow of exposures granted in the past 24 months	Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)
0110	Of which: Inflow of exposures granted during the period	Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)
0120	Outflows	Annex V.Part 2.239iii-239v, 331, 332
0130	Outflow due to reclassification as performing not forborne	Annex V.Part 2.239iii-239v(a), 331, 332
0140	Outflow due to reclassification as performing forborne	Annex V.Part 2.239iii-239v(a), 331, 332
0150	Outflow due to partial or total loan repayment	Annex V.Part 2.239iii-239v(b), 331, 332
0160	Outflow due to collateral liquidations	Annex V.Part 2.239iii-239v(c), 331, 332
0170	Net cumulated recoveries from collateral liquidation	Annex V.Part 2.333
0180	of which: Write-offs in the context of collateral liquidations	Annex V.Part 2.239iii-239v(c)
0190	Outflow due to taking possession of collateral	Annex V.Part 2.239iii-239v(d), 331, 332
0200	Net cumulated recoveries from taking possession of collateral	Annex V.Part 2.333
0210	of which: Write-offs in the context of taking possession of collateral	Annex V.Part 2.239iii-239v(d)
0220	Outflow due to sale of instruments	Annex V.Part 2.239iii-239v(e), 331, 332
0230	Net cumulated recoveries from sale of instruments	Annex V.Part 2.333
0240	of which: Write-offs in the context of sale of instruments	Annex V.Part 2.239iii-239v(e)
0250	Outflow due to risk transfers	Annex V.Part 2.239iii-239v(f), 331, 332
0260	Net cumulated recoveries from risk transfers	Annex V.Part 2.333
0270	of which: Write-offs in the context of risk transfers	Annex V.Part 2.239iii-239v(f)
0280	Outflow due to write-offs	Annex V.Part 2.239iii-239v(g), 331, 332
0290	Outflow due to reclassification as held for sale	Annex V.Part 2.239iii-239vi, 331, 332
0300	Outflow due to other reasons	Annex V.Part 2.239iii-239v(h), 331, 332
0310	Of which: Outflow of non-performing exposures that became non-performing during the period	Annex V.Part 2.334
0320	Closing balance	Annex V.Part 2.328

		References	Accumulated impairment and accumulated negative changes in fair value due to credit risk
			Non-performing exposures – loans and advances
				of which: Households		of which: Non-financial corporations
					of which: Loans collateralised by residential immovable property		of which: SMEs		of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
								of which: Commercial Real Estate (CRE) loans
			Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239	Annex V.Part 1.42(f), 44(a)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e), 44(a)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Opening balance	Annex V.Part 2.335
0020	Increases during the period	Annex V.Part 2.336
0030	Of which: impairments against interest accrued	Annex V.Part 2.337
0040	Decreases during the period	Annex V.Part 2.338
0050	Of which: Reversal of impairment and negative changes in fair value due to credit risk	Annex V.Part 2.339(a)
0060	Of which: Release of allowances due to unwinding process	Annex V.Part 2.339(b)
0070	Closing balance	Annex V.Part 2.335

		References	Gross Carrying amount
			Non-performing exposures – Loans and advances
				of which: Households		of which: Non-financial corporations
					of which: Loans collateralised by residential immovable property		Of which: SMEs		Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
								Of which: Commercial Real Estate (CRE) loans to SMEs
			Annex V.Part 1.32, 34, Part 2.213-216, 223-239	Annex V.Part 1.42(f), 44(a)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e), 44(a)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Write-offs during the period	Annex V.Part 2.340
0020	Of which: Debt forgiveness	Annex V.Part 2.340

References

Debt balance reduction

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

Vintage: Recognition in balance sheet for

Of which:

Non-current assets

held-for-sale

<= 2 years

> 2 years <= 5 years

> 5 years

Gross carrying amount

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

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.69-71, 343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

IFRS 5.6, Annex V.Part 2.175, 175i, 344

IFRS 5.6, Annex V.Part 1.27, Part 2.175

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0010

Opening balance

Annex V.Part 2.341, 342

0020

Inflows of collateral during the period

Annex V.Part 2.345, 349

0030

Inflow due to new collateral obtained by taking possession

Annex V.Part 2.345, 349

0040

Inflow due to positive changes in value

Annex V.Part 2.345, 349

0050

Outflows of collateral during the period

Annex V.Part 2.346, 349

0060

Outflow for which cash was collected

Annex V.Part 2.347, 349

0070

Cash collected net of costs

Annex V.Part 2.347

0080

Profits/(-) losses from sale of collateral obtained by taking possession

Annex V.Part 2.347

0090

Outflow with replacement by financial instrument

Annex V.Part 2.346, 349

0100

Financing granted

Annex V.Part 2.347

0110

Outflow due to negative changes in value

Annex V.Part 2.346, 349

0120

Closing balance

Annex V.Part 2.341, 342

References

Debt balance reduction

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

Vintage: Recognition in balance sheet for

Of which:

Non-current assets

held-for-sale

<= 2 years

> 2 years <= 5 years

> 5 years

Gross carrying amount

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

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.69-71, 343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175ii

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

IFRS 5.6, Annex V.Part 2.175, 175i

IFRS 5.6, Annex V.Part 1.27, Part 2.175

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0010

Residential immovable property

Annex V. Part 2.350, 351

0020

Of which: under construction / development

Annex V. Part 2.350, 352(a)

0030

Commercial immovable property

Annex V. Part 2.350, 351

0040

Of which: under construction / development

Annex V. Part 2.350, 352(a)

0050

Of which: Land related to commercial real estate corporations (excluding agricultural land)

Annex V. Part 2.350, 352(b)

0060

Of which: Land with planning permission for development

Annex V. Part 2.350, 352(b)

0070

Of which: Land without planning permission for development

Annex V. Part 2.350, 352(b)

0080

Movable property

Annex V. Part 2.350, 351

0090

Equity and debt securities

Annex V. Part 2.350, 351

0100

Other

Annex V. Part 2.350, 351

0110

Total

Annex V. Part 2.350, 351

0120

Number of Collateral obtained by taking possession

Annex V. Part 2.350, 351

		References	Debt balance reduction		Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
			Gross carrying amount	Accumulated impairment, accumulated negative changes in fair value due to credit risk	Value at initial recognition	Carrying amount	Accumulated negative changes
			Annex V.Part 1.34, Part 2.343	Annex V.Part 2.69-71, 343	IAS 16.6, Annex V.Part 2.175, 175i	IAS 16.6, Annex V.Part 1.27, Part 2.175	IAS 16.6, Annex V.Part 2.175, 175ii
			0010	0020	0030	0040	0050
0010	Total	Annex V.Part 2.341, 357-358
0020	Inflows due to new collateral obtained by taking possession	Annex V.Part 2.341, 345, 357-358

		References	Loans and advances with forbearance measures
						of which: Households			of which: Non-financial corporations
				of which: performing	of which: having been granted forbearance measures during the period		of which: performing	of which: having been granted forbearance measures during the period		of which: performing	of which: having been granted forbearance measures during the period
			Annex V.Part 1.32, Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361
			Annex V.Part 1.32, Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361	Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257	Annex V.Part 2.256, 259-261	Annex V.Part 2.361
			0010	0020	0030	0040	0050	0060	0070	0080	0090
0010	Number of instruments	Annex V. Part 2.320, 355, 356
0020	Gross carrying amount of instruments, for the following types of forbearance measures:	Annex V.Part 1.34, Part 2.355, 357, 359
0030	Grace period/payment moratorium	Annex V.Part 2.358(a)
0040	Interest rate reduction	Annex V.Part 2.358(b)
0050	Extension of maturity/term	Annex V.Part 2.358(c)
0060	Rescheduled payments	Annex V.Part 2.358(d)
0070	Debt forgiveness	Annex V.Part 2.358(e)
0080	Debt asset swaps	Annex V.Part 2.358(f)
0090	Other forbearance measures	Annex V.Part 2.358(g)
	Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time	Annex V.Part 1.34, Part 2.355
0100	Loans and advances having been forborne twice	Annex V.Part 2.360(a)(i)
0110	Loans and advances having been forborne more than twice	Annex V.Part 2.360(a)(i)
0120	Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures	Annex V.Part 2.360(a)(ii)
0130	Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria	Annex V.Part 1.34, Part 2.232, 355, 360(b)

		References	Carrying amount of financial assets recognised in the balance sheet	Of which: liquidity support drawn	Fair value of liquidity support drawn	Carrying amount of financial liabilities recognised in the balance sheet	Nominal amount of off-balance sheet exposures given by the reporting institution	Of which: Nominal amount of loan commitments given	Losses incurred by the reporting institution in the current period
			IFRS 12.29(a)	IFRS 12.29(a); Annex V.Part 2.286		IFRS 12.29(a)	IFRS 12.B26(e)		IFRS 12 B26(b); Annex V.Part 2.287
			010	020	030	040	050	060	080
010	Total

By nature of the activities		References	Carrying amount
			Securitisation Special Purpose Entities	Asset management	Other activities
			CRR art 4(1)(66)	Annex V.Part 2.285(a)
		IFRS 12.24, B6.(a)	010	020	030
010	Selected financial assets recognised in the reporting institution’s balance sheet	IFRS 12.29(a),(b)
021	of which: non-performing	Annex V.Part 2.213-239
030	Derivatives	IFRS 9 Appendix A; Annex V.Part 2.272
040	Equity instruments	IAS 32.11
050	Debt securities	Annex V.Part 1.31
060	Loans and advances	Annex V.Part 1.32
070	Selected equity and financial liabilites recognised in the reporting institution’s balance sheet	IFRS 12.29(a),(b)
080	Equity instruments issued	IAS 32.11
090	Derivatives	IFRS 9 Appendix A; Annex V.Part 2.272
100	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
110	Debt securities issued	Annex V.Part 1.37
			Nominal amount
120	Off-balance sheet exposures given by the reporting institution	IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
131	of which: non-performing	Annex V.Part 2.117

		References Annex V.Part 2.288-291	Outstanding balances
			Parent and entities with joint control or significant influence	Subsidiaries and other entities of the same group	Associates and joint ventures	Key management of the institution or its parent	Other related parties
			IAS 24.19(a),(b)	IAS 24.19(c); Annex V.Part 2.289	IAS 24.19(d),(e); Annex V.Part 2.289	IAS 24.19(f)	IAS 24.19(g)
			010	020	030	040	050
010	Selected financial assets	IAS 24.18(b)
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
050	of which: non-performing	Annex V. Part 2.213-239
060	Selected financial liabilities	IAS 24.18(b)
070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080	Debt securities issued	Annex V.Part 1.37
090	Nominal amount of loan commitments, financial guarantees and other commitments given	IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
100	of which: non-performing	IAS 24.18(b); Annex V. Part 2.117
110	Loan commitments, financial guarantees and other commitments received	IAS 24.18(b); Annex V.Part 2.290
120	Notional amount of derivatives	Annex V.Part 2.133-135
131	Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures	IAS 24.1(c); Annex V.Part 2.69-71, 291
132	Provisions on non-performing off-balance sheet exposures	Annex V.Part 2.11, 106, 291

		References Annex V.Part 2.288-289, 292-293	Current period
			Parent and entities with joint control or significant influence	Subsidiaries and other entities of the same group	Associates and joint ventures	Key management of the institution or its parent	Other related parties
			IAS 24.19(a),(b)	IAS 24.19(c)	IAS 24.19(d),(e)	IAS 24.19(f)	IAS 24.19(g)
			010	020	030	040	050
010	Interest income	IAS 24.18(a); Annex V.Part 2.31
020	Interest expenses	IAS 24.18(a); IAS 1.97; Annex V.Part 2.31
030	Dividend income	IAS 24.18(a); Annex V.Part 2.40
040	Fee and commission income	IAS 24.18(a); IFRS 7.20(c)
050	Fee and commission expenses	IAS 24.18(a); IFRS 7.20(c)
060	Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss	IAS 24.18(a)
070	Gains or (-) losses on de-recognition of other than financial assets	IAS 24.18(a); Annex V.Part 2.292
080	Impairment or (-) reversal of impairment on non-performing exposures	IAS 24.18(d); Annex V.Part 2.293
090	Provisions or (-) reversal of provisions on non-performing exposures	Annex V. Part 2.50, 293

LEI code

Entity code

Entity name

Entry date

Share capital of investee

Equity of investee

Total assets of investee

Profit or (-) loss of investee

Residence of investee

Sector of investee

NACE Code

Accumulated equity interest [%]

Voting rights [%]

Group structure [relationship]

Accounting treatment [Accounting Group]

Accounting treatment [CRR Group]

Carrying amount

Acquisition cost

Goodwill link to Investee

Fair value of investments for which there are published price quotations

Annex V.Part 2.294-295, 296(a)

Annex V.Part 2.294-295, 296(b)

IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c)

Annex V.Part 2.294-295, 296(d)

Annex V.Part 2.294-295, 296(e)

IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)

IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g)

Annex V.Part 2.294-295, 296(h)

Annex V.Part 2.294-295, 296(i)

IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j)

IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)

IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l)

IFRS 12.21(b); Annex V.Part 2.294-295, 296(m)

CRR art 18; Annex V.Part 2.294-295, 296(n)

Annex V.Part 2.294-295, 296(0)

Annex V.Part 2.294-295, 296(p)

Annex V.Part 2.294-295, 296(q)

IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r)

010

020

030

040

050

060

070

080

090

095

100

110

120

130

140

150

160

170

180

190

Security code	Entity code	Holding company LEI code	Holding company code	Holding company name	Accumulated equity interest (%)	Carrying amount	Acquisition cost
Annex V.Part 2.297(a)	Annex V.Part 2.296(b), 297(c)	Annex V.Part 2.297(b)	Annex V.Part 2.297(b)		Annex V.Part 2.296(j), 297(c)	Annex V.Part 2.296(o), 297(c)	Annex V.Part 2.296(p), 297(c)
010	020	030	040	050	060	070	080

		References Annex V.Part 2.298	Fair value IFRS 7.25-26	Fair value hierarchy IFRS 13.97, 93(b)
			Fair value IFRS 7.25-26	Level 1 IFRS 13.76	Level 2 IFRS 13.81	Level 3 IFRS 13.86
			010	020	030	040
ASSETS
015	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
016	Debt securities	Annex V.Part 1.31
017	Loans and advances	Annex V.Part 1.32
LIABILITIES
070	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41

		References	Carrying amount Annex V.Part 1.27
			Accounting mismatch	Managed on a fair value basis	Hybrid contracts	Managed for credit risk
			IFRS 9.B4.1.29	IFRS 9.B4.1.33	IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300	IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301
			010	020	030	040
ASSETS
010	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
LIABILITIES
050	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070	Debt securities issued	Annex V.Part 1.37
080	Other financial liabilities	Annex V.Part 1.38-41

		References Annex V.Part 2.302	Carrying amount
			Carrying amount	of which: right-of-use assets
				IFRS 16.47(a), 53(j), Annex V.Part 2.303i
			010	020
010	Property plant and equipment	IAS 16.6; IAS 16.29; IAS 1.54(a)
020	Revaluation model	IAS 16.31, 73(a),(d)
030	Cost model	IAS 16.30, 73(a),(d)
040	Investment property	IAS 40.5, 30; IAS 1.54(b)
050	Fair value model	IAS 40.33-55, 76
060	Cost model	IAS 40.56, 79(c)
070	Other intangible assets	IAS 38.8, 118, 122 ; Annex V.Part 2.303
080	Revaluation model	IAS 38.75-87, 124(a)(ii)
090	Cost model	IAS 38.74

		References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27
			Pensions and other post employment defined benefit obligations	Other long term employee benefits	Restructuring	Pending legal issues and tax litigation	Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4	Other provisions
			IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	IAS 37.70-83	IAS 37.14	IAS 37; IFRS 4; Annex V. Part 2.304-305	IAS 37.14
			010	020	030	040	055	060
010	Opening balance [carrying amount at the beginning of the period]	IAS 37.84 (a)
020	Additions, including increases in existing provisions	IAS 37.84 (b)
030	(-) Amounts used	IAS 37.84 (c)
040	(-) Unused amounts reversed during the period	IAS 37.84 (d)
050	Increase in the discounted amount [passage of time] and effect of any change in the discount rate	IAS 37.84 (e)
060	Other movements
070	Closing balance [carrying amount at the end of the period]	IAS 37.84 (a)

		References	Amount
			Annex V.Part 2.306-307
			010
010	Fair value of defined benefit plan assets	IAS 19.140(a)(i), 142
020	Of which: Financial instruments issued by the institution	IAS 19.143
030	Equity instruments	IAS 19.142(b)
040	Debt instruments	IAS 19.142(c)
050	Real estate	IAS 19.142(d)
060	Other defined benefit plan assets
070	Present value of defined benefit obligations	IAS 19.140(a)(ii)
080	Effect of the asset ceiling	IAS 19.140(a)(iii)
090	Net defined benefit assets [Carrying amount]	IAS 19.63; Annex V.Part 2.308
100	Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]	IAS 19.63, IAS 1.78(d); Annex V.Part 2.9
110	Fair value of any right to reimbursement recognised as an asset	IAS 19.140(b)

		References	Defined benefit obligations
			Annex V.Part 2.306, 309
			010
010	Opening balance [present value]	IAS 19.140(a)(ii)
020	Current service cost	IAS 19.141(a)
030	Interest cost	IAS 19.141(b)
040	Contributions paid	IAS 19.141(f)
050	Actuarial (-) gains or losses from changes in demographic assumptions	IAS 19.141(c)(ii)
060	Actuarial (-) gains or losses from changes in financial assumptions	IAS 19.141(c)(iii)
070	Foreign currency exchange increase or (-) decrease	IAS 19.141(e)
080	Benefits paid	IAS 19.141(g)
090	Past service cost, including gains and losses arising from settlements	IAS 19.141(d)
100	Increase or (-) decrease through business combinations and disposals	IAS 19.141(h)
110	Other increases or (-) decreases
120	Closing balance [present value]	IAS 19.140(a)(ii); Annex V.Part 2.310

		References	Current period
		References	010
010	Pension and similar expenses	Annex V.Part 2.311(a)
020	Share based payments	IFRS 2.44; Annex V.Part 2.311(b)
030	Wages and salaries	Annex V.Part 2.311(c)
040	Social security contributions	Annex V.Part 2.311(d)
050	Severance payments	IAS 19.8, Annex V.Part 2.311(e)
060	Other types of staff expenses	Annex V.Part 2.311(f)
070	STAFF EXPENSES

		References	Current period
			Total staff
				of which: Identified staff
				of which: Identified staff	of which: Management body (in its management function) and senior management	of which: Management body (in its supervisory function)
				Annex V.Part 2.311i (a)	Annex V.Part 2.311i	Annex V.Part 2.311i (b)
			0010	0020	0030	0040
0010	Fixed remuneration	Annex V.Part 2.311i (a)
0020	Variable remuneration	Annex V.Part 2.311i (a)
0030	Staff expenses other than remuneration
0040	STAFF EXPENSES
0050	NUMBER OF STAFF	Annex V.Part 2.311ii

		References	Current period	Changes in fair value due to credit risk
				Annex V.Part 2.312
			010	020
010	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i); IFRS 9.4.1.5
020	Financial liabilities designated at fair value through profit or loss	IFRS 7.20(a)(i); IFRS 9.4.2.2
030	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.20(a)(i)

		References	Current period
			Annex V.Part 2.313
			010
010	Property, Plant and Equipment	IAS 16.68, 71
020	Investment property	IAS 40.69; IAS 1.34(a), 98(d)
030	Intangible assets	IAS 38.113-115A; IAS 1.34(a)
040	Other assets	IAS 1.34 (a)
050	GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS	IAS 1.34

		References	Income	Expenses
		References	010	020
010	Changes in fair value in tangible assets measured using the fair value model	IAS 40.76(d); Annex V.Part 2.314
020	Investment property	IAS 40.75(f); Annex V.Part 2.314
030	Operating Leases other than investment property	IFRS 16.81,82; Annex V.Part 2.315
040	Other	Annex V.Part 2.316
050	OTHER OPERATING INCOME OR EXPENSES	Annex V.Part 2.314-316

Sources of equity changes

References

Capital

Share premium

Equity instruments issued other than Capital

Other equity

Accumulated other comprehensive income

Retained earnings

Revaluation reserves

Other reserves

(-) Treasury shares

Profit or (-) loss atributable to owners of the parent

(-) Interim dividends

Minority interests

Total

Accumulated Other Comprehensive Income

Other items

IAS 1.106, 54(r)

IAS 1.106, 78(e)

IAS 1.106, Annex V.Part 2.18-19

IAS 1.106; Annex V.Part 2.20

IAS 1.106

CRR art 4(1)(123)

IFRS 1.30 D5-D8

IAS 1.106, 54(c)

IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30

IAS 1.106(a)

IAS 1.106; IAS 32.35

IAS 1.54(q), 106(a)

IAS 1.9(c), IG6

010

020

030

040

050

060

070

080

090

100

110

120

130

140

010

Opening balance [before restatement]

020

Effects of corrections of errors

IAS 1.106.(b); IAS 8.42

030

Effects of changes in accounting policies

IAS 1.106.(b); IAS 1.IG6; IAS 8.22

040

Opening balance [current period]

050

Issuance of ordinary shares

IAS 1.106.(d).(iii)

060

Issuance of preference shares

IAS 1.106.(d).(iii)

070

Issuance of other equity instruments

IAS 1.106.(d).(iii)

080

Exercise or expiration of other equity instruments issued

IAS 1.106.(d).(iii)

090

Conversion of debt to equity

IAS 1.106.(d).(iii)

100

Capital reduction

IAS 1.106.(d).(iii)

110

Dividends

IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6

120

Purchase of treasury shares

IAS 1.106.(d).(iii); IAS 32.33

130

Sale or cancellation of treasury shares

IAS 1.106.(d).(iii); IAS 32.33

140

Reclassification of financial instruments from equity to liability

IAS 1.106.(d).(iii)

150

Reclassification of financial instruments from liability to equity

IAS 1.106.(d).(iii)

160

Transfers among components of equity

IAS 1.106.(d).(iii); Annex V.Part 2.318

170

Equity increase or (-) decrease resulting from business combinations

IAS 1.106.(d).(iii)

180

Share based payments

IAS 1.106.(d).(iii); IFRS 2.10

190

Other increase or (-) decrease in equity

IAS 1.106.(d)

200

Total comprehensive income for the year

IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6

210

Closing balance [current period]

		References	TOTAL
				of which: Households		of which: Non-financial corporations
					of which: loans collateralised by residential immovable property		of which: SMEs		Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
								of which: Commercial Real Estate (CRE) loans
				Annex V.Part 1.42(f)	Annex V.Part 2.86(a), 87	Annex V.Part 1.42(e)	SME Art 1 2(a)	SME Art 1 2(a), Annex V.Part 2.239ix	Annex V.Part 2.239ix
			0010	0020	0030	0040	0050	0060	0070
0010	Non-performing loans and advances: weighted average time since past due date (in years)	Annex V.Part 2.362, 363
0020	Net cumulated recoveries from litigation procedures concluded during the period	Annex V.Part 2.362, 364(a)
0030	Gross carrying amount reduction from litigation procedures concluded during the period	Annex V.Part 2.362, 364(b)
0040	Average duration of litigation procedures concluded in the period (in years)	Annex V.Part 2.362, 364(c)

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