FINREP TEMPLATES FOR GAAP

TEMPLATE NUMBER

TEMPLATE CODE

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1

F 01.01

Balance Sheet Statement: assets

1.2

F 01.02

Balance Sheet Statement: liabilities

1.3

F 01.03

Balance Sheet Statement: equity

2

F 02.00

Statement of profit or loss

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

4.6

F 04.06

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

4.7

F 04.07

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

4.8

F 04.08

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4.9

F 04.09

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

4.10

F 04.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative 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

7.2

F 07.02

Financial assets subject to impairment that are past due under national GAAP

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

F 09.01

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

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

11.2

F 11.02

Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk

11.3

F 11.03

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

11.3.1

F 11.03.1

Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio

11.4

F 11.04

Hedged items in fair value hedges

Movements in allowances and provisions for credit losses

12

F 12.00

Movements in allowances for credit losses and impairment of equity instruments under national GAAP

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

COLOUR CODE IN TEMPLATES:

Parts for National GAAP reporters

Cell not to be submitted for reporting institutions subject to the relevant accounting framework

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

Annex V.Part 1.27-28

010

010

Cash, cash balances at central banks and other demand deposits

BAD art 4.Assets(1)

IAS 1.54 (i)

020

Cash on hand

Annex V.Part 2.1

Annex V.Part 2.1

030

Cash balances at central banks

BAD art 13(2); Annex V.Part 2.2

Annex V.Part 2.2

040

Other demand deposits

Annex V.Part 2.3

Annex V.Part 2.3

5

050

Financial assets held for trading

Accounting Directive art 8(1)(a), (5); IAS 39.9

IFRS 9.Appendix A

060

Derivatives

CRR Annex II

IFRS 9.Appendix A

10

070

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

4

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.31

4

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.32

4

091

Trading financial assets

BAD Article 32-33; Annex V.Part 1.17

092

Derivatives

CRR Annex II; Annex V.Part 1.17, 27

10

093

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

4

094

Debt securities

Annex V.Part 1.31

4

095

Loans and advances

Annex V.Part 1.32

4

096

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

IFRS 7.8(a)(ii); IFRS 9.4.1.4

4

097

Equity instruments

IAS 32.11

4

098

Debt securities

Annex V.Part 1.31

4

099

Loans and advances

Annex V.Part 1.32

4

100

Financial assets designated at fair value through profit or loss

Accounting Directive art 8(1)(a), (6)

IFRS 7.8(a)(i); IFRS 9.4.1.5

4

110

Equity instruments

IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5

4

120

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

4

130

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

4

141

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

4

142

Equity instruments

IAS 32.11

4

143

Debt securities

Annex V.Part 1.31

4

144

Loans and advances

Annex V.Part 1.32

4

171

Non-trading non-derivative financial assets measured at fair value through profit or loss

BAD art 36(2)

4

172

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

4

173

Debt securities

Annex V.Part 1.31

4

174

Loans and advances

Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32

4

175

Non-trading non-derivative financial assets measured at fair value to equity

Accounting Directive art 8(1)(a), (8)

4

176

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

4

177

Debt securities

Annex V.Part 1.31

4

178

Loans and advances

Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32

4

181

Financial assets at amortised cost

IFRS 7.8(f); IFRS 9.4.1.2

4

182

Debt securities

Annex V.Part 1.31

4

183

Loans and advances

Annex V.Part 1.32

4

231

Non-trading non-derivative financial assets measured at a cost-based method

BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19

4

390

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

4

232

Debt securities

Annex V.Part 1.31

4

233

Loans and advances

Annex V.Part 1.32

4

234

Other non-trading non-derivative financial assets

BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20

4

235

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

4

236

Debt securities

Annex V.Part 1.31

4

237

Loans and advances

Annex V.Part 1.32

4

240

Derivatives – Hedge accounting

Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22

IFRS 9.6.2.1; Annex V.Part 1.22

11

250

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

Accounting Directive art 8(5), (6); IAS 39.89A (a)

IAS 39.89A(a); IFRS 9.6.5.8

260

Investments in subsidiaries, joint ventures and associates

BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4

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

40

270

Tangible assets

BAD art 4.Assets(10)

280

Property, Plant and Equipment

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

21, 42

290

Investment property

IAS 40.5; IAS 1.54(b); IFRS 16.48

21, 42

300

Intangible assets

BAD art 4.Assets(9); CRR art 4(1)(115)

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

310

Goodwill

BAD art 4.Assets(9); CRR art 4(1)(113)

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

320

Other intangible assets

BAD art 4.Assets(9)

IAS 38.8,118; 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

Accounting Directive art 17(1)(f); CRR art 4(1)(106)

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

360

Other assets

Annex V.Part 2.5, 6

Annex V.Part 2.5

370

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

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

375

(-) Haircuts for trading assets at fair value

Annex V Part 1.29

380

TOTAL ASSETS

BAD art 4 Assets

IAS 1.9(a), IG 6

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

Annex V.Part 1.27-28

010

010

Financial liabilities held for trading

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

8

020

Derivatives

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

10

030

Short positions

IFRS 9.BA7(b)

8

040

Deposits

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

8

050

Debt securities issued

Annex V.Part 1.37

8

060

Other financial liabilities

Annex V.Part 1.38-41

8

061

Trading financial liabilities

Accounting Directive art 8(1)(a),(3),(6)

8

062

Derivatives

CRR Annex II; Annex V.Part 1.25

10

063

Short positions

8

064

Deposits

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

8

065

Debt securities issued

Annex V.Part 1.37

8

066

Other financial liabilities

Annex V.Part 1.38-41

8

070

Financial liabilities designated at fair value through profit or loss

Accounting Directive art 8(1)(a), (6); IAS 39.9

IFRS 7.8 (e)(i); IFRS 9.4.2.2

8

080

Deposits

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

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

8

090

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

8

100

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

8

110

Financial liabilities measured at amortised cost

Accounting Directive art 8(3), (6); IAS 39.47

IFRS 7.8(g); IFRS 9.4.2.1

8

120

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30

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

8

130

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.37

8

140

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.38-41

8

141

Non-trading non-derivative financial liabilities measured at a cost-based method

Accounting Directive art 8(3)

8

142

Deposits

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

8

143

Debt securities issued

Annex V.Part 1.37

8

144

Other financial liabilities

Annex V.Part 1.38-41

8

150

Derivatives – Hedge accounting

Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26

IFRS 9.6.2.1; Annex V.Part 1.26

11

160

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

Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)

IAS 39.89A(b), IFRS 9.6.5.8

170

Provisions

BAD art 4.Liabilities(6)

IAS 37.10; IAS 1.54(l)

43

175

Funds for general banking risks [if presented within liabilities]

BAD art 38.1; CRR art 4(112); Annex V.Part 2.15

180

Pensions and other post employment defined benefit obligations

Annex V.Part 2.9

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

43

190

Other long term employee benefits

Annex V.Part 2.10

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

43

200

Restructuring

IAS 37.71, 84(a)

43

210

Pending legal issues and tax litigation

IAS 37.Appendix C. Examples 6 and 10

43

220

Commitments and guarantees given

BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33

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

9

12

43

230

Other provisions

BAD Article 4 Liabilities (6)(c), Off balance sheet items

IAS 37.14

43

240

Tax liabilities

IAS 1.54(n-o)

250

Current tax liabilities

IAS 1.54(n); IAS 12.5

260

Deferred tax liabilities

Accounting Directive art 17(1)(f); CRR art 4(1)(108)

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

270

Share capital repayable on demand

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

280

Other liabilities

Annex V.Part 2.13

Annex V.Part 2.13

290

Liabilities included in disposal groups classified as held for sale

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

295

Haircuts for trading liabilities at fair value

Annex V Part 1.29

300

TOTAL LIABILITIES

IAS 1.9(b);IG 6

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

010

010

Capital

BAD art 4.Liabilities(9), BAD art 22

IAS 1.54(r), BAD art 22

46

020

Paid up capital

BAD art 4.Liabilities(9)

IAS 1.78(e)

030

Unpaid capital which has been called up

BAD art 4.Liabilities(9); Annex V.Part 2.17

Annex V.Part 2.14

040

Share premium

BAD art 4.Liabilities(10); CRR art 4(1)(124)

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

46

050

Equity instruments issued other than capital

Annex V.Part 2.18-19

Annex V.Part 2.18-19

46

060

Equity component of compound financial instruments

Accounting Directive art 8(6); Annex V.Part 2.18

IAS 32.28-29; Annex V.Part 2.18

070

Other equity instruments issued

Annex V.Part 2.19

Annex V.Part 2.19

080

Other equity

Annex V.Part 2.20

IFRS 2.10; Annex V.Part 2.20

090

Accumulated other comprehensive income

CRR art 4(1)(100)

CRR art 4(1)(100)

46

095

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

100

Tangible assets

IAS 16.39-41

110

Intangible assets

IAS 38.85-87

120

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

IAS 1.7, IG6; IAS 19.120(c)

122

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

IFRS 5.38, IG Example 12

124

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

IAS 1.IG6; IAS 28.10

320

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

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

330

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

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

340

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

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

350

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

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

360

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

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

128

Items that may be reclassified to profit or loss

IAS 1.82A(a) (ii)

130

Hedge of net investments in foreign operations [effective portion]

Accounting Directive art 8(1)(a), (6)(8)

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

140

Foreign currency translation

BAD art 39(6)

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

150

Hedging derivatives. Cash flow hedges reserve [effective portion]

Accounting Directive art 8(1)(a), (6)(8)

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

155

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

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

165

Hedging instruments [not designated elements]

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

170

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

IFRS 5.38, IG Example 12

180

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

IAS 1.IG6; IAS 28.10

190

Retained earnings

BAD art 4.Liabilities(13); CRR art 4(1)(123)

CRR art 4(1)(123)

200

Revaluation reserves

BAD art 4.Liabilities(12)

IFRS 1.30, D5-D8; Annex V.Part 2.28

201

Tangible assets

Accounting Directive art 7(1)

202

Equity instruments

Accounting Directive art 7(1)

203

Debt securities

Accounting Directive art 7(1)

204

Other

Accounting Directive art 7(1)

205

Fair value reserves

Accounting Directive art 8(1)(a)

206

Hedge of net investments in foreign operations

Accounting Directive art 8(1)(a), (8)(b)

207

Hedging derivatives. Cash flow hedges

Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)

208

Hedging derivatives. Other hedges

Accounting Directive art 8(1)(a), (8)(a)

209

Non-trading non-derivative financial assets measured at fair value to equity

Accounting Directive art 8(1)(a), 8(2)

210

Other reserves

BAD art 4 Liabilities(11)-(13)

IAS 1.54; IAS 1.78(e)

215

Funds for general banking risks [if presented within equity]

BAD art 38.1; CRR art 4(112); Annex V.Part 2.15

220

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

Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29

IAS 28.11; Annex V.Part 2.29

230

Other

Annex V.Part 2.29

Annex V.Part 2.29

235

First consolidation differences

Accounting Directive art 24(3)(c)

240

(-) Treasury shares

Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30

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

46

250

Profit or loss attributable to owners of the parent

BAD art 4.Liabilities(14)

IAS 1.81B (b)(ii)

2

260

(-) Interim dividends

CRR Article 26(2b)

IAS 32.35

270

Minority interests [Non-controlling interests]

Accounting Directive art 24(4)

IAS 1.54(q)

280

Accumulated Other Comprehensive Income

CRR art 4(1)(100)

CRR art 4(1)(100)

46

290

Other items

46

300

TOTAL EQUITY

IAS 1.9(c), IG 6

46

310

TOTAL EQUITY AND TOTAL LIABILITIES

BAD art 4.Liabilities

IAS 1.IG6

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Current period

010

010

Interest income

BAD art 27.Vertical layout(1); Annex V.Part 2.31

IAS 1.97; Annex V.Part 2.31

16

020

Financial assets held for trading

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

025

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

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

030

Financial assets designated at fair value through profit or loss

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

041

Financial assets at fair value through other comprehensive income

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

051

Financial assets at amortised cost

IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2

070

Derivatives – Hedge accounting, interest rate risk

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

080

Other assets

Annex V.Part 2.36

085

Interest income on liabilities

Annex V.Part 2.37

IFRS 9.5.7.1, Annex V.Part 2.37

090

(Interest expenses)

BAD art 27.Vertical layout(2); Annex V.Part 2.31

IAS 1.97; Annex V.Part 2.31

16

100

(Financial liabilities held for trading)

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

110

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

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

120

(Financial liabilities measured at amortised cost)

IFRS 7.20(b); IFRS 9.5.7.2

130

(Derivatives – Hedge accounting, interest rate risk)

IAS 39.9; Annex V.Part 2.35

140

(Other liabilities)

Annex V.Part 2.38

145

(Interest expense on assets)

Annex V.Part 2.39

IFRS 9.5.7.1, Annex V.Part 2.39

150

(Expenses on share capital repayable on demand)

IFRIC 2.11

160

Dividend income

BAD art 27.Vertical layout(3); Annex V.Part 2.40

Annex V.Part 2.40

31

170

Financial assets held for trading

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

175

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

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

191

Financial assets at fair value through other comprehensive income

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

192

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

Annex V Part 2 .42

Annex V Part 2 .42

200

Fee and commission income

BAD art 27.Vertical layout(4)

IFRS 7.20(c)

22

210

(Fee and commission expenses)

BAD art 27.Vertical layout(5)

IFRS 7.20(c)

22

220

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

BAD art 27.Vertical layout(6)

Annex V.Part 2.45

16

231

Financial assets at fair value through other comprehensive income

IFRS 9.4.12A; IFRS 9.5.7.10-11

241

Financial assets at amortised cost

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

260

Financial liabilities measured at amortised cost

IFRS 7.20(a)(v); IFRS 9.5.7.2

270

Other

280

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

BAD art 27.Vertical layout(6)

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

16

285

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

BAD art 27.Vertical layout(6)

16

287

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

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

290

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

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

16, 45

295

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

BAD art 27.Vertical layout(6)

16

300

Gains or (-) losses from hedge accounting, net

Accounting Directive art 8(1)(a), (6), (8)

Annex V.Part 2.47

16

310

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

BAD art 39

IAS 21.28, 52 (a)

320

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

BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56

330

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

Annex V. Part 2.48

IAS 1.34; Annex V. Part 2.48

45

340

Other operating income

BAD art 27.Vertical layout(7); Annex V.Part 2.314-316

Annex V.Part 2.314-316

45

350

(Other operating expenses)

BAD art 27.Vertical layout(10); Annex V.Part 2.314-316

Annex V.Part 2.314-316

45

355

TOTAL OPERATING INCOME, NET

360

(Administrative expenses)

BAD art 27.Vertical layout(8)

370

(Staff expenses)

BAD art 27.Vertical layout(8)(a)

IAS 19.7; IAS 1.102, IG 6

44

380

(Other administrative expenses)

BAD art 27.Vertical layout(8)(b);

16

385

(Cash contributions to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

Annex V.Part 2.48i

390

(Depreciation)

IAS 1.102, 104

400

(Property, Plant and Equipment)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 16.73(e)(vii)

410

(Investment Properties)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 40.79(d)(iv)

415

(Goodwill)

BAD art 27.Vertical layout(9)

420

(Other intangible assets)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 38.118(e)(vi)

425

Modification gains or (-) losses, net

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

426

Financial assets at fair value through other comprehensive income

IFRS 7.35J

427

Financial assets at amortised cost

IFRS 7.35J

430

(Provisions or (-) reversal of provisions)

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

9

12

43

435

(payment commitments to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

Annex V.Part 2.48i

440

(Commitments and guarantees given)

BAD art 27.Vertical layout(11)-(12)

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

450

(Other provisions)

455

(Increases or (-) decreases of the fund for general banking risks, net)

BAD art 38.2

460

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

BAD art 35-37, Annex V.Part 2.52, 53

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

12

481

(Financial assets at fair value through other comprehensive income)

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8

12

491

(Financial assets at amortised cost)

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8

12

510

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

BAD art 27.Vertical layout(13)-(14)

IAS 28.40-43

16

520

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

IAS 36.126(a)(b)

16

530

(Property, plant and equipment)

BAD art 27.Vertical layout(9)

IAS 16.73(e)(v-vi)

540

(Investment properties)

BAD art 27.Vertical layout(9)

IAS 40.79(d)(v)

550

(Goodwill)

BAD art 27.Vertical layout(9)

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

560

(Other intangible assets)

BAD art 27.Vertical layout(9)

IAS 38.118 (e)(iv)(v)

570

(Other)

IAS 36.126 (a)(b)

580

Negative goodwill recognised in profit or loss

Accounting Directive art 24(3)(f)

IFRS 3.Appendix B64(n)(i)

590

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

BAD art 27.Vertical layout(13)-(14)

Annex V.Part 2.54

600

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

IFRS 5.37; Annex V.Part 2.55

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

620

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

BAD art 27.Vertical layout(15)

IAS 1.82(d); IAS 12.77

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

BAD art 27.Vertical layout(16)

IAS 1, IG 6

632

Extraordinary profit or (-) loss after tax

BAD art 27.Vertical layout(21)

633

Extraordinary profit or loss before tax

BAD art 27.Vertical layout(19)

634

(Tax expense or (-) income related to extraordinary profit or loss)

BAD art 27.Vertical layout(20)

640

Profit or (-) loss after tax from discontinued operations

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

650

Profit or (-) loss before tax from discontinued operations

IFRS 5.33(b)(i)

660

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

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

670

PROFIT OR (-) LOSS FOR THE YEAR

BAD art 27.Vertical layout(23)

IAS 1.81A(a)

680

Attributable to minority interest [non-controlling interests]

IAS 1.81B (b)(i)

690

Attributable to owners of the parent

IAS 1.81B (b)(ii)

References National GAAP compatible IFRS

Current period

010

010

Profit or (-) loss for the year

IAS 1.7, IG6

020

Other comprehensive income

IAS 1.7, IG6

030

Items that will not be reclassified to profit or loss

IAS 1.82A(a)(i)

040

Tangible assets

IAS 1.7, IG6; IAS 16.39-40

050

Intangible assets

IAS 1.7; IAS 38.85-86

060

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

IAS 1.7, IG6; IAS 19.120(c)

070

Non-current assets and disposal groups held for sale

IFRS 5.38

080

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

IAS 1.IG6; IAS 28.10

081

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

IAS 1.7(d)

083

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

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

084

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

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

085

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

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

086

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

IAS 1.7(f)

090

Income tax relating to items that will not be reclassified

IAS 1.91(b); Annex V.Part 2.66

100

Items that may be reclassified to profit or loss

IAS 1.82A(a)(ii)

110

Hedge of net investments in foreign operations [effective portion]

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

120

Valuation gains or (-) losses taken to equity

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

130

Transferred to profit or loss

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

140

Other reclassifications

Annex V.Part 2.65

150

Foreign currency translation

IAS 1.7, IG6; IAS 21.52(b)

160

Translation gains or (-) losses taken to equity

IAS 21.32, 38-47

170

Transferred to profit or loss

IAS 1.7, 92-95; IAS 21.48-49

180

Other reclassifications

Annex V.Part 2.65

190

Cash flow hedges [effective portion]

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

200

Valuation gains or (-) losses taken to equity

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

210

Transferred to profit or loss

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

220

Transferred to initial carrying amount of hedged items

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

230

Other reclassifications

Annex V.Part 2.65

231

Hedging instruments [not designated elements]

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

232

Valuation gains or (-) losses taken to equity

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

233

Transferred to profit or loss

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

234

Other reclassifications

Annex V.Part 2.65

241

Debt instruments at fair value through other comprehensive income

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

251

Valuation gains or (-) losses taken to equity

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

261

Transferred to profit or loss

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

270

Other reclassifications

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

280

Non-current assets and disposal groups held for sale

IFRS 5.38

290

Valuation gains or (-) losses taken to equity

IFRS 5.38

300

Transferred to profit or loss

IAS 1.7, 92-95; IFRS 5.38

310

Other reclassifications

IFRS 5.IG Example 12

320

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

IAS 1.IG6; IAS 28.10

330

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

IAS 1.91(b), IG6; Annex V.Part 2.66

340

Total comprehensive income for the year

IAS 1.7, 81A(a), IG6

350

Attributable to minority interest [Non-controlling interest]

IAS 1.83(b)(i), IG6

360

Attributable to owners of the parent

IAS 1.83(b)(ii), IG6

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.27

010

005

Derivatives

010

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11, Annex V.Part 1.44(b)

030

of which: credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

040

of which: other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

050

of which: non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

060

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31, 44(b)

070

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

080

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

090

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

100

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

110

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

120

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32, 44(a)

130

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

140

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

150

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

160

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

170

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

180

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

190

FINANCIAL ASSETS HELD FOR TRADING

Annex V.Part 1.15(a)

IFRS 9.Appendix A

References National GAAP based on BAD

References National GAAP compatible IFRS

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 National GAAP based on BAD

References National GAAP compatible IFRS

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

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

020

of which: at cost

IAS 39.46(c)

030

of which: credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.38(c)

040

of which: other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.38(d)

050

of which: non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.38(e)

060

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

070

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

080

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

090

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

100

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

110

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

120

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

130

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

140

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

150

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

160

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

170

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

180

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

190

FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

Accounting Directive art 8(1)(a), (6)

IFRS 7.8(a)(i); IFRS 9.4.1.5

References National GAAP based on BAD

References National GAAP compatible IFRS

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)