ANNEX IV
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
FINREP TEMPLATES FOR GAAP |
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TEMPLATE NUMBER |
TEMPLATE CODE |
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
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PART 1 [QUARTERLY FREQUENCY] |
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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 |
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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 |
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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 |
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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 |
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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 |
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|
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 |
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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) |
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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 |
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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 |
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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 |
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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 |
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PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
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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 |
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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 |
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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 |
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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 |
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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 |
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PART 3 [SEMI-ANNUAL] |
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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 |
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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 |
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PART 4 [ANNUAL] |
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Group structure |
40.1 |
F 40.01 |
Group structure: ‘entity-by-entity’ |
40.2 |
F 40.02 |
Group structure: ‘instrument-by-instrument’ |
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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 |
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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 |
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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: |
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Parts for National GAAP reporters |
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Cell not to be submitted for reporting institutions subject to the relevant accounting framework |
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
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References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
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Annex V.Part 1.27-28 |
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010 |
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010 |
Cash, cash balances at central banks and other demand deposits |
BAD art 4.Assets(1) |
IAS 1.54 (i) |
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|
020 |
Cash on hand |
Annex V.Part 2.1 |
Annex V.Part 2.1 |
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|
030 |
Cash balances at central banks |
BAD art 13(2); Annex V.Part 2.2 |
Annex V.Part 2.2 |
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|
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 |
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|
|
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) |
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|
|
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 |
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|
1.2 Liabilities
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
|
Annex V.Part 1.27-28 |
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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 |
|
|
1.3 Equity
|
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 |
|
|
2. Statement of profit or loss
|
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) |
|
|
3. Statement of comprehensive income
|
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 |
|
4. Breakdown of financial assets by instrument and by counterparty sector
4.1 Financial assets held for trading
|
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 |
|
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss
|
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 |
|
|
4.2.2 Financial assets designated at fair value through profit or loss
|
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 |
|
|
4.3.1 Financial assets at fair value through other comprehensive income
|
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) |
IFRS 9.5.5.1, 7.35M(b)(ii) |
IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A |
IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A |
IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A |
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 |
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 |
||||
010 |
015 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
||||
010 |
Equity instruments |
|
IAS 32.11; Annex V.Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
020 |
of which: credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
030 |
of which: other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
040 |
of which: non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
050 |
Debt securities |
|
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
060 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
070 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
080 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
090 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
100 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
110 |
Loans and advances |
|
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
120 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
130 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
140 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
150 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
160 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
165 |
Of which: Small and Medium-sized Enterprises |
|
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
170 |
Households |
|
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
180 |
FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |
|
IFRS 7.8(h); IFRS 9.4.1.2A |
|
|
|
|
|
|
|
|
|
|
190 |
of which: purchased credit-impaired financial assets |
|
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77 |
|
|
|
|
|
|
|
|
|
|
4.4.1 Financial assets at amortised cost
|
References 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(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(f); Annex V.Part 2.77 |
|
|
|
|
|
|
|
|
|
|
4.5 Subordinated financial assets
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
|
Annex V.Part 1.27-28 |
||||
010 |
||||
010 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
020 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
030 |
SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS |
Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 |
Annex V.Part 2.78, 100 |
|
4.6 Trading Financial assets
|
References National GAAP based on BAD |
Carrying amount |
|
Annex V.Part 1.27-28 |
|||
010 |
|||
005 |
Derivatives |
CRR Annex II; Annex V.Part 1.17, Part 2.68 |
|
010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
|
020 |
of which: unquoted |
|
|
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 |
TRADING FINANCIAL ASSETS |
BAD Article 32-33; Annex V.Part 1.17 |
|
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss
|
References National GAAP based on BAD |
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|
Annex V.Part 1.27-28 |
Annex V.Part 2.69 |
|||
010 |
021 |
|||
010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
|
|
020 |
of which: unquoted |
|
|
|
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 |
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS |
BAD art 36(2) |
|
|
4.8 Non-trading non-derivative financial assets measured at fair value to equity
|
References National GAAP based on BAD |
Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79 |
Financial assets subject to impairment Annex V.Part 2.79 |
|||||||||
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
Carrying amount |
Gross carrying amount Annex V Part 1.34(d) |
Specific allowances for credit risk |
General allowances for credit risk affecting carrying amount |
General allowances for banking risk affecting carrying amount |
Accumulated partial write-offs |
Accumulated total write-offs |
||||
Unimpaired assets |
Impaired assets |
|||||||||||
Annex V.Part 1.27-28 |
Annex V.Part 2.69 |
Annex V.Part 1.27-28 |
|
CRR art 4(95) |
CRR art 4(95), Annex V Part 2.70(c),71 |
CRR art 4(95); Annex V.Part 2.70(c),71 |
CRR art 4(95); Annex V.Part 2.70(c), 71, 82 |
CRR art 4(95); Annex V.Part 2.72-74 |
CRR art 4(95); Annex V.Part 2.72-74 |
|||
010 |
030 |
035 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
|||
010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
020 |
of which: unquoted |
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
175 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
180 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
190 |
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY |
Accounting Directive art 8(1)(a), 8(2) |
|
|
|
|
|
|
|
|
|
|
4.9 Non-trading non-derivative financial assets measured at a cost-based method
|
References National GAAP based on BAD |
Gross carrying amount Annex V.Part 1.34(c),34(e) |
Specific allowances for credit risk |
General allowances for credit risk affecting carrying amount |
General allowances for banking risk affecting carrying amount |
Carrying amount |
|
Accumulated negative value adjustments on LOCOM assets – market risk induced |
Accumulated negative value adjustments on LOCOM assets – credit risk induced |
Accumulated partial write-offs |
Accumulated total write-offs |
||||
Unimpaired assets |
|
Impaired assets |
|
of which: assets under LOCOM |
|||||||||||
of which: assets under LOCOM |
of which: assets under LOCOM |
||||||||||||||
Annex V.Part 2.80 |
Annex V.Part 1.19 |
CRR art 4(95), Annex V.Part 2.80 |
Annex V.Part 1.19 |
CRR art 4(95); Annex V.Part 2.70(c), 71 |
CRR art 4(95); Annex V.Part 2.70(c),71 |
CRR art 4(95); Annex V.Part 2.70(c), 71, 82 |
Annex V.Part 1.27-28 |
Annex V.Part 1.19 |
Annex V.Part 2.80 |
Annex V.Part 2.80 |
CRR art 4(95); Annex V.Part 2.72-74 |
CRR art 4(95); Annex V.Part 2.72-74 |
|||
010 |
015 |
020 |
025 |
030 |
041 |
045 |
050 |
060 |
070 |
080 |
090 |
100 |
|||
005 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
006 |
of which: unquoted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
007 |
of which: credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
008 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
009 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
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 |
NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD |
BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19 |
|
|
|
|
|
|
|
|
|
|
|
|
|
4.10 Other non-trading non-derivative financial assets
|
References National GAAP based on BAD |
Gross carrying amount Annex V.Part 1.34(e),34(f) |
Specific allowances for credit risk |
General allowances for credit risk affecting carrying amount |
General allowances for banking risk affecting carrying amount |
Carrying amount |
|
Accumulated negative value adjustments on LOCOM assets – market risk induced |
Accumulated negative value adjustments on LOCOM assets – credit risk induced |
Accumulated partial write-offs |
Accumulated total write-offs |
||||
Unimpaired assets |
|
Impaired assets |
|
of which: assets under LOCOM |
|||||||||||
of which: assets under LOCOM |
of which: assets under LOCOM |
||||||||||||||
Annex V.Part 2.81 |
Annex V.Part 1.20 |
Annex V.Part 2.81 |
CRR art 4(95); Annex V.Part 1.20 |
CRR art 4(95); Annex V.Part 2.70(c), 71 |
CRR art 4(95); Annex V.Part 2.70(c),71 |
CRR art 4(95); Annex V.Part 2.70(c), 71, 82 |
Annex V.Part 1.27-28 |
Annex V.Part 1.20 |
Annex V.Part 2.81 |
Annex V.Part 2.81 |
CRR art 4(95); Annex V.Part 2.72-74 |
CRR art 4(95); Annex V.Part 2.72-74 |
|||
015 |
016 |
020 |
025 |
030 |
040 |
050 |
010 |
070 |
080 |
090 |
100 |
110 |
|||
010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
020 |
of which: unquoted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
|
175 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
180 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
190 |
OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS |
Accounting Directive art 8(1)(a), 8(2); Annex V.Part 1.20 |
|
|
|
|
|
|
|
|
|
|
|
|
|
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading and trading assets by product
|
|
References |
Gross carrying amount |
Carrying amount Annex V.Part 1.27-28 |
||||||
Central banks |
General governments |
Credit institutions |
Other financial corporations |
Non-financial corporations |
Households |
|||||
Annex V.Part 1.34 |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(f) |
||||
005 |
010 |
020 |
030 |
040 |
050 |
060 |
||||
By product |
010 |
On demand [call] and short notice [current account] |
Annex V.Part 2.85(a) |
|
|
|
|
|
|
|
020 |
Credit card debt |
Annex V.Part 2.85(b) |
|
|
|
|
|
|
|
|
030 |
Trade receivables |
Annex V.Part 2.85(c) |
|
|
|
|
|
|
|
|
040 |
Finance leases |
Annex V.Part 2.85(d) |
|
|
|
|
|
|
|
|
050 |
Reverse repurchase loans |
Annex V.Part 2.85(e) |
|
|
|
|
|
|
|
|
060 |
Other term loans |
Annex V.Part 2.85(f) |
|
|
|
|
|
|
|
|
070 |
Advances that are not loans |
Annex V.Part 2.85(g) |
|
|
|
|
|
|
|
|
080 |
LOANS AND ADVANCES |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
By collateral |
090 |
of which: Loans collateralized by immovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
100 |
of which: other collateralized loans |
Annex V.Part 2.86(b), 87 |
|
|
|
|
|
|
|
|
By purpose |
110 |
of which: credit for consumption |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
120 |
of which: lending for house purchase |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
|
By subordination |
130 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
|
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
|
References |
Non-financial corporations Annex V.Part 1.42(e), Part 2.91 |
||||||
Gross carrying amount |
|
|
|
Accumulated impairment |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|||
of which: loans and advances subject to impairment |
Of which: non-performing |
|
||||||
of which: defaulted |
|
|
||||||
Annex V.Part 1.34 |
Annex V.Part 2.93 |
Annex V.Part 2. 213-232 |
CRR art 178; Annex V.Part 2.237(b) |
Annex V.Part 2.70-71 |
Annex V.Part 2.69 |
|||
010 |
011 |
012 |
013 |
021 |
022 |
|||
010 |
A Agriculture, forestry and fishing |
NACE Regulation |
|
|
|
|
|
|
020 |
B Mining and quarrying |
NACE Regulation |
|
|
|
|
|
|
030 |
C Manufacturing |
NACE Regulation |
|
|
|
|
|
|
040 |
D Electricity, gas, steam and air conditioning supply |
NACE Regulation |
|
|
|
|
|
|
050 |
E Water supply |
NACE Regulation |
|
|
|
|
|
|
060 |
F Construction |
NACE Regulation |
|
|
|
|
|
|
070 |
G Wholesale and retail trade |
NACE Regulation |
|
|
|
|
|
|
080 |
H Transport and storage |
NACE Regulation |
|
|
|
|
|
|
090 |
I Accommodation and food service activities |
NACE Regulation |
|
|
|
|
|
|
100 |
J Information and communication |
NACE Regulation |
|
|
|
|
|
|
105 |
K Financial and insurance activities |
NACE Regulation, Annex V.Part 2.92 |
|
|
|
|
|
|
110 |
L Real estate activities |
NACE Regulation |
|
|
|
|
|
|
120 |
M Professional, scientific and technical activities |
NACE Regulation |
|
|
|
|
|
|
130 |
N Administrative and support service activities |
NACE Regulation |
|
|
|
|
|
|
140 |
O Public administration and defence, compulsory social security |
NACE Regulation |
|
|
|
|
|
|
150 |
P Education |
NACE Regulation |
|
|
|
|
|
|
160 |
Q Human health services and social work activities |
NACE Regulation |
|
|
|
|
|
|
170 |
R Arts, entertainment and recreation |
NACE Regulation |
|
|
|
|
|
|
180 |
S Other services |
NACE Regulation |
|
|
|
|
|
|
190 |
LOANS AND ADVANCES |
Annex V.Part 1.32, Part 2.90 |
|
|
|
|
|
|
7. Financial assets subject to impairment that are past due
7.1 Financial assets subject to impairment that are past due
|
References National GAAP compatible IFRS |
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 inmovable 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) |
|
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|
|
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|
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|
|
7.2 Financial assets subject to impairment that are past due under national GAAP
|
References National GAAP based on BAD |
Carrying amount Annex V.Part 1.27-28 |
||||||
Past due but not impaired |
Past due impaired |
|||||||
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
|||
CRR art 4(95); Annex V.Part 2.96 |
||||||||
010 |
020 |
030 |
040 |
050 |
060 |
|||
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) |
|