Updated 26/12/2024
No longer in force since 27/06/2021

Version from: 01/06/2020
Amendments (8)
QA2018_3898 - Supervisory reporting - Other
Status: Final
Answered: 12/04/2019
Annex 4
QA2018_3941 - Supervisory reporting - Other
Status: Final
Answered: 12/04/2019
Annex 4
QA2021_5734 - Supervisory reporting - Large Exposures
Status: Final
Answered: 25/06/2021
Annex 4
QA2014_1558 - Supervisory reporting - Asset Encumbrance
Status: Final
Answered: 04/06/2021
Annex 4
QA2015_2022 - Supervisory reporting - Asset Encumbrance
Status: Final
Answered: 04/06/2021
Annex 4
QA2015_2269 - Supervisory reporting - Asset Encumbrance
Status: Final
Answered: 04/10/2019
Annex 4
QA2016_2628 - Supervisory reporting - Asset Encumbrance
Status: Final
Answered: 04/08/2017
Annex 4
QA2013_321 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 21/03/2014
Annex 4
QA2013_512 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 21/03/2014
Annex 4
QA2013_513 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 21/03/2014
Annex 4
QA2013_602 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 29/08/2014
Annex 4
QA2013_607 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 27/06/2014
Annex 4
QA2013_643 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 22/08/2014
Annex 4
QA2013_654 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 03/10/2014
Annex 4
QA2013_663 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 22/08/2014
Annex 4
QA2014_1006 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 29/05/2015
Annex 4
QA2014_1032 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 02/10/2015
Annex 4
QA2014_1094 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 25/11/2016
Annex 4
QA2014_1106 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 14/11/2014
Annex 4
QA2014_1122 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/02/2016
Annex 4
QA2014_1123 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/02/2016
Annex 4
QA2014_1128 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 25/11/2016
Annex 4
QA2014_1130 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/02/2016
Annex 4
QA2014_1152 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/02/2016
Annex 4
QA2014_1165 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/04/2017
Annex 4
QA2014_1169 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 11/01/2019
Annex 4
QA2014_1203 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 11/01/2019
Annex 4
QA2014_1204 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 14/10/2016
Annex 4
QA2014_1222 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 25/11/2016
Annex 4
QA2014_1331 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 14/10/2016
Annex 4
QA2014_1523 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 22/09/2017
Annex 4
QA2014_1621 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Rejected
Repelled: 11/02/2022
Annex 4
QA2014_1665 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 26/06/2015
Annex 4
QA2014_1667 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/04/2017
Annex 4
QA2014_709 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 23/05/2014
Annex 4
QA2014_735 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 30/04/2014
Annex 4
QA2014_736 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 22/08/2014
Annex 4
QA2014_864 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 22/08/2014
Annex 4
QA2014_916 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Archive
Archived: 06/03/2014
Annex 4
QA2015_1940 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 22/05/2015
Annex 4
QA2015_2034 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 26/06/2015
Annex 4
QA2015_2218 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 04/08/2017
Annex 4
QA2015_2415 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 29/07/2016
Annex 4
QA2016_2732 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/04/2017
Annex 4
QA2016_2835 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/04/2017
Annex 4
QA2016_2850 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 03/02/2017
Annex 4
QA2016_2887 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 03/02/2017
Annex 4
QA2016_2928 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 03/02/2017
Annex 4
QA2016_2962 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 03/02/2017
Annex 4
QA2016_3013 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/04/2017
Annex 4
QA2017_3101 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/04/2017
Annex 4
QA2017_3144 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/04/2017
Annex 4
QA2017_3182 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 04/08/2017
Annex 4
QA2017_3252 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 04/08/2017
Annex 4
QA2017_3257 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 28/07/2017
Annex 4
QA2017_3301 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 04/10/2019
Annex 4
QA2017_3527 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 09/11/2018
Annex 4
QA2017_3578 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 04/10/2019
Annex 4
QA2017_3596 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 27/07/2018
Annex 4
QA2017_3600 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 25/06/2021
Annex 4
QA2018_3673 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 06/04/2018
Annex 4
QA2018_3723 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/10/2018
Annex 4
QA2018_3787 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/10/2018
Annex 4
QA2018_3788 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/10/2018
Annex 4
QA2018_3792 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 11/01/2019
Annex 4
QA2018_3805 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 19/03/2021
Annex 4
QA2018_3814 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/10/2018
Annex 4
QA2018_3842 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 11/01/2019
Annex 4
QA2018_3858 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 05/10/2018
Annex 4
QA2018_3897 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 11/01/2019
Annex 4
QA2018_3930 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 19/03/2021
Annex 4
QA2018_3975 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 12/04/2019
Annex 4
QA2018_4335 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 07/06/2019
Annex 4
QA2019_4803 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 08/05/2020
Annex 4
QA2019_4894 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 11/09/2020
Annex 4
QA2020_5495 - Supervisory reporting - FINREP (incl. FB&NPE)
Status: Final
Answered: 19/03/2021
Annex 4
QA2014_1019 - Supervisory reporting - COREP (incl. IP Losses)
Status: Final
Answered: 26/09/2014
Annex 4
QA2014_832 - Supervisory reporting - COREP (incl. IP Losses)
Status: Final
Answered: 05/09/2014
Annex 4
QA2015_2300 - Supervisory reporting - COREP (incl. IP Losses)
Status: Final
Answered: 04/10/2019
Annex 4
QA2014_1632 - Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Status: Final
Answered: 18/12/2015
Annex 4
QA2014_1633 - Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Status: Final
Answered: 18/12/2015
Annex 4
QA2015_2270 - Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Status: Final
Answered: 04/10/2019
Annex 4
QA2019_4998 - Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Status: Final
Answered: 11/09/2020
Annex 4
Search within this legal act

ANNEX IV

ANNEX IV

REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS



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

1.    Balance Sheet Statement [Statement of Financial Position]

1.1    Assets



 

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

 

 

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

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)

 

 

 

 

 

 

 

 

 

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)

 

 

 

 

 

 

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)

 

 

 

 

 

 

8.    Breakdown of financial liabilities

8.1    Breakdown of financial liabilities by product and by counterparty sector



 

 

 

Carrying amount

Annex V.Part 1.27-28

Accumulated changes in fair value due to credit risk

 

 

Held for trading

Designated at fair value through profit or loss

Amortised cost

Trading

At a cost-based method

Hedge accounting

 

References National GAAP compatible IFRS

IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7

IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

IFRS 7.8(g); IFRS 9.4.2.1

 

 

IFRS 7.24A(a); IFRS 9.6

CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101

References National GAAP based on BAD

 

Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15

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

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

Accounting Directive art 8(3); Annex V.Part 1.25

Accounting Directive art 8(3)

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

CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102

 

 

010

020

030

034

035

037

040

010

Derivatives

CRR Annex II

IFRS 9.BA.7(a)

 

 

 

 

 

 

 

020

Short positions

 

FRS 9.BA.7(b)

 

 

 

 

 

 

 

030

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

 

 

 

 

 

040

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

 

 

 

 

 

050

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

 

 

 

 

 

 

 

060

Central banks

Annex V.Part 1.42(a), 44(c)

Annex V.Part 1.42(a), 44(c)

 

 

 

 

 

 

 

070

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

080

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

090

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

100

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

110

General governments

Annex V.Part 1.42(b), 44(c)

Annex V.Part 1.42(b), 44(c)

 

 

 

 

 

 

 

120

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

130

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

140

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

150

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

160

Credit institutions

Annex V.Part 1.42(c),44(c)

Annex V.Part 1.42(c),44(c)

 

 

 

 

 

 

 

170

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

180

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

190

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

200

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

210

Other financial corporations

Annex V.Part 1.42(d),44(c)

Annex V.Part 1.42(d),44(c)

 

 

 

 

 

 

 

220

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

230

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

240

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

250

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

260

Non-financial corporations

Annex V.Part 1.42(e), 44(c)

Annex V.Part 1.42(e), 44(c)

 

 

 

 

 

 

 

270

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

280

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

290

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

300

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

310

Households

Annex V.Part 1.42(f), 44(c)

Annex V.Part 1.42(f), 44(c)

 

 

 

 

 

 

 

320

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

330

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

340

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

350

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

360

Debt securities issued

Annex V.1.37, Part 2.98

Annex V.Part 1.37, Part 2.98

 

 

 

 

 

 

 

370

Certificates of deposits

Annex V.Part 2.98(a)

Annex V.Part 2.98(a)

 

 

 

 

 

 

 

380

Asset-backed securities

CRR art 4(61)

CRR art 4(1)(61)

 

 

 

 

 

 

 

390

Covered bonds

CRR art 129

CRR art 129

 

 

 

 

 

 

 

400

Hybrid contracts

Annex V.Part 2.98(d)

Annex V.Part 2.98(d)

 

 

 

 

 

 

 

410

Other debt securities issued

Annex V.Part 2.98(e)

Annex V.Part 2.98(e)

 

 

 

 

 

 

 

420

Convertible compound financial instruments

 

IAS 32.AG 31

 

 

 

 

 

 

 

430

Non-convertible

 

 

 

 

 

 

 

 

 

440

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

 

 

 

 

 

 

445

of which: lease liabilities

 

IFRS 16.22, 26-28, 47(b)

 

 

 

 

 

 

 

450

FINANCIAL LIABILITIES

 

 

 

 

 

 

 

 

 

8.2    Subordinated financial liabilities



 

 

 

Carriyng amount

 

 

Designated at fair value through profit or loss

At amortized cost

At a cost-based method

 

References National GAAP compatible IFRS

IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

IFRS 7.8(g); IFRS 9.4.2.1

 

References National GAAP

 

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

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

Accounting Directive art 8(3)

 

 

010

020

030

010

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

 

 

 

020

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

 

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.99-100

Annex V.Part 2.99-100

 

 

 

9.    Loan commitments, financial guarantees and other commitments

9.1.1    Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given



 

References National GAAP compatible IFRS

Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment

Annex V.Part 2.107-108, 118

Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment

Annex V Part 2.106-109

Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4

Commitments and financial guarantees measured at fair value

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

Instruments with significant increase in credit risk since initial recognition but not credit-impaired

(Stage 2)

Credit-impaired instruments

(Stage 3)

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

Instruments with significant increase in credit risk since initial recognition but not credit-impaired

(Stage 2)

Credit-impaired instruments

(Stage 3)

Nominal amount

Provision

Nominal amount

Accumulated negative changes in fair value due to credit risk on non-performing commitments

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111

IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118

Annex V Part 2.69

010

020

030

040

050

060

100

110

120

130

010

Loan commitments given

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

 

 

 

 

 

 

 

 

 

 

021

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

030

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

040

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

050

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

060

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

080

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

090

Financial guarantees given

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

 

 

 

 

 

 

 

 

 

 

101

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

110

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

120

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

130

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

140

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

150

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

160

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

170

Other Commitments given

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

 

 

 

 

 

 

 

 

 

 

181

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

190

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

200

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

210

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

220

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

230

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

240

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

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



 

References National GAAP

Nominal amount

Provisions

CRR Annex I; Annex V.Part 2.118

CRR Annex I; Annex V.Part 2.11

010

020

010

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113

 

 

021

of which: non-performing

Annex V. Part 2.117

 

 

030

Central banks

Annex V.Part 1.42(a)

 

 

040

General governments

Annex V.Part 1.42(b)

 

 

050

Credit institutions

Annex V.Part 1.42(c)

 

 

060

Other financial corporations

Annex V.Part 1.42(d)

 

 

070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

080

Households

Annex V.Part 1.42(f)

 

 

090

Financial guarantees given

CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114

 

 

101

of which: non-performing

Annex V. Part 2.117

 

 

110

Central banks

Annex V.Part 1.42(a)

 

 

120

General governments

Annex V.Part 1.42(b)

 

 

130

Credit institutions

Annex V.Part 1.42(c)

 

 

140

Other financial corporations

Annex V.Part 1.42(d)

 

 

150

Non-financial corporations

Annex V.Part 1.42(e)

 

 

160

Households

Annex V.Part 1.42(f)

 

 

170

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115

 

 

181

of which: non-performing

Annex V. Part 2.117

 

 

190

Central banks

Annex V.Part 1.42(a)

 

 

200

General governments

Annex V.Part 1.42(b)

 

 

210

Credit institutions

Annex V.Part 1.42(c)

 

 

220

Other financial corporations

Annex V.Part 1.42(d)

 

 

230

Non-financial corporations

Annex V.Part 1.42(e)

 

 

240

Households

Annex V.Part 1.42(f)

 

 

9.2    Loan commitments, financial guarantees and other commitments received



 

 

 

Maximum amount of the guarantee that can be considered

Nominal amount

 

References National GAAP compatible IFRS

IFRS 7.36 (b); Annex V.Part 2.119

Annex V.Part 2.119

References National GAAP

 

Annex V.Part 2.119

Annex V.Part 2.119

 

 

010

020

010

Loan commitments received

Annex V.Part 1.44(h), Part 2.102-103, 113

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

 

 

020

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

030

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

040

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

070

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

080

Financial guarantees received

Annex V.Part 1.44(h), Part 2.102-103, 114

IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114

 

 

090

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

100

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

110

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

120

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

130

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

140

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

150

Other Commitments received

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

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

 

 

160

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

170

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

180

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

190

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

200

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

210

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

10.    Derivatives – Trading and economic hedges



 

By type of risk / By product or by type of market

 

 

Carrying amount

Fair value

Notional amount

 

 

Financial assets Held for trading and trading

 

Financial liabilities Held for trading and trading

 

Positive value

Negative value

Total Trading

of which: sold

 

 

of which: Financial assets measured at a cost-based method / LOCOM

of which: Financial liabilities measured at a cost-based method / LOCOM

 

References National GAAP compatible IFRS

Annex V.Part 2.120, 131

 

IFRS 9.BA.7 (a); Annex V.Part 2.120, 131

 

 

 

Annex V.Part 2.133-135

Annex V.Part 2.133-135

References National GAAP based on BAD

 

Annex V.Part 1.17, Part 2.120

Annex V.Part 2.124

Annex V.Part 1.25, Part 2.120

Annex V.Part 2.124

Annex V.Part 2.132

Annex V.Part 2.132

Annex V.Part 2.133-135

Annex V.Part 2.133-135

 

 

010

011

020

016

022

025

030

040

010

Interest rate

Annex V.Part 2.129(a)

Annex V.Part 2.129(a)

 

 

 

 

 

 

 

 

020

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

030

OTC options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

040

OTC other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

050

Organized market options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

060

Organized market other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

070

Equity

Annex V.Part 2.129(b)

Annex V.Part 2.129(b)

 

 

 

 

 

 

 

 

080

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

090

OTC options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

100

OTC other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

110

Organized market options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

120

Organized market other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

130

Foreign exchange and gold

Annex V.Part 2.129(c)

Annex V.Part 2.129(c)

 

 

 

 

 

 

 

 

140

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

150

OTC options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

160

OTC other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

170

Organized market options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

180

Organized market other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

190

Credit

Annex V.Part 2.129(d)

Annex V.Part 2.129(d)

 

 

 

 

 

 

 

 

195

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

Annex V.Part 2.140

IFRS 9.6.7.1; Annex V.Part 2.140

 

 

 

 

 

 

 

 

201

of which: other economic hedges

Annex V.Part 2.137-140

Annex V.Part 2.137-140

 

 

 

 

 

 

 

 

210

Credit default swap

 

 

 

 

 

 

 

 

 

 

220

Credit spread option

 

 

 

 

 

 

 

 

 

 

230

Total return swap

 

 

 

 

 

 

 

 

 

 

240

Other

 

 

 

 

 

 

 

 

 

 

250

Commodity

Annex V.Part 2.129(e)

Annex V.Part 2.129(e)

 

 

 

 

 

 

 

 

260

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

270

Other

Annex V.Part 2.129(f)

Annex V.Part 2.129(f)

 

 

 

 

 

 

 

 

280

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

290

DERIVATIVES

CRR Annex II; Annex V.Part 1.16(a)

IFRS 9.Appendix A

 

 

 

 

 

 

 

 

300

of which: OTC – credit institutions

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

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

 

 

 

 

 

 

 

 

310

of which: OTC – other financial corporations

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

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

 

 

 

 

 

 

 

 

320

of which: OTC – rest

Annex V.Part 1.44(e), Part 2.141(c)

Annex V.Part 1.44(e), Part 2.141(c)

 

 

 

 

 

 

 

 

11.    Hedge accounting

11.1    Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge



 

By product or by type of market

References National GAAP compatible IFRS

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

IFRS 7.24A; Annex V.Part 2.120, 131

IFRS 7.24A; Annex V.Part 2.120, 131

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

020

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

020

OTC options

Annex V.Part 2.136

 

 

 

 

030

OTC other

Annex V.Part 2.136

 

 

 

 

040

Organized market options

Annex V.Part 2.136

 

 

 

 

050

Organized market other

Annex V.Part 2.136

 

 

 

 

060

Equity

Annex V.Part 2.129(b)

 

 

 

 

070

OTC options

Annex V.Part 2.136

 

 

 

 

080

OTC other

Annex V.Part 2.136

 

 

 

 

090

Organized market options

Annex V.Part 2.136

 

 

 

 

100

Organized market other

Annex V.Part 2.136

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

120

OTC options

Annex V.Part 2.136

 

 

 

 

130

OTC other

Annex V.Part 2.136

 

 

 

 

140

Organized market options

Annex V.Part 2.136

 

 

 

 

150

Organized market other

Annex V.Part 2.136

 

 

 

 

160

Credit

Annex V.Part 2.129(d)

 

 

 

 

170

Credit default swap

Annex V.Part 2.136

 

 

 

 

180

Credit spread option

Annex V.Part 2.136

 

 

 

 

190

Total return swap

Annex V.Part 2.136

 

 

 

 

200

Other

Annex V.Part 2.136

 

 

 

 

210

Commodity

Annex V.Part 2.129(e)

 

 

 

 

220

Other

Annex V.Part 2.129(f)

 

 

 

 

230

FAIR VALUE HEDGES

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

 

 

 

 

240

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

250

OTC options

Annex V.Part 2.136

 

 

 

 

260

OTC other

Annex V.Part 2.136

 

 

 

 

270

Organized market options

Annex V.Part 2.136

 

 

 

 

280

Organized market other

Annex V.Part 2.136

 

 

 

 

290

Equity

Annex V.Part 2.129(b)

 

 

 

 

300

OTC options

Annex V.Part 2.136

 

 

 

 

310

OTC other

Annex V.Part 2.136

 

 

 

 

320

Organized market options

Annex V.Part 2.136

 

 

 

 

330

Organized market other

Annex V.Part 2.136

 

 

 

 

340

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

350

OTC options

Annex V.Part 2.136

 

 

 

 

360

OTC other

Annex V.Part 2.136

 

 

 

 

370

Organized market options

Annex V.Part 2.136

 

 

 

 

380

Organized market other

Annex V.Part 2.136

 

 

 

 

390

Credit

Annex V.Part 2.129(d)

 

 

 

 

400

Credit default swap

Annex V.Part 2.136

 

 

 

 

410

Credit spread option

Annex V.Part 2.136

 

 

 

 

420

Total return swap

Annex V.Part 2.136

 

 

 

 

430

Other

Annex V.Part 2.136

 

 

 

 

440

Commodity

Annex V.Part 2.129(e)

 

 

 

 

450

Other

Annex V.Part 2.129(f)

 

 

 

 

460

CASH FLOW HEDGES

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

 

 

 

 

470

HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

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

 

 

 

 

480

PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

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

 

 

 

 

490

PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

IAS 39.71

 

 

 

 

500

DERIVATIVES-HEDGE ACCOUNTING

IFRS 7.24A; IAS 39.9; IFRS 9.6.1

 

 

 

 

510

of which: OTC – credit institutions

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

 

 

 

 

520

of which: OTC – other financial corporations

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

 

 

 

 

530

of which: OTC – rest

Annex V.Part 1.44(e), Part 2.141(c)

 

 

 

 

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



 

By product or by type of market

References National GAAP based on BAD

Carrying amount

Notional amount

Fair value

Assets

 

Liabilities

 

Total Hedging

 

of which: sold

 

Positive value

Negative value

of which: assets carried at amortised cost / LOCOM

of which: liabilities carried at amortised cost / LOCOM

of which: derivatives carried at amortised cost / LOCOM

of which: derivatives carried at amortised cost / LOCOM

Annex V.Part 1.17, Part 2.120

Annex V.Part 2.124

Annex V.Part 1.25, Part 2.120

Annex V.Part 2.124

Annex V.Part 2.133-135

Annex V.Part 2.124

Annex V.Part 2.133-135

Annex V.Part 2.124

Annex V.Part 2.132

Annex V.Part 2.132

005

006

007

008

010

011

020

021

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

 

 

 

 

 

020

OTC options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

030

OTC other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

040

Organized market options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

050

Organized market other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

060

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

 

 

 

 

 

070

OTC options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

080

OTC other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

090

Organized market options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

100

Organized market other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

 

 

 

 

 

120

OTC options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

130

OTC other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

140

Organized market options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

150

Organized market other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

160

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

 

 

 

 

 

170

Credit default swap

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

180

Credit spread option

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

190

Total return swap

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

200

Other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

210

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

 

 

 

 

 

220

Other

Annex V.Part 2.129(f)

 

 

 

 

 

 

 

 

 

 

230

DERIVATIVES-HEDGE ACCOUNTING

Annex V.Part 1.22, 26

 

 

 

 

 

 

 

 

 

 

231

of which: fair value hedges

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

232

of which: cash flow hedges

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

233

of which: cost-price hedges

Annex V.Part 2.143, 144

 

 

 

 

 

 

 

 

 

 

234

of which: hedge in net investments in a foreign operation

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

235

of which: portfolio fair value hedges of interest rate risk

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

236

of which: portfolio cash flow hedges of interest rate risk

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

240

of which: OTC – credit institutions

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

 

 

 

 

 

 

 

 

 

 

250

of which: OTC – other financial corporations

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

 

 

 

 

 

 

 

 

 

 

260

of which: OTC – rest

Annex V.Part 1.44(e), Part 2.141(c)

 

 

 

 

 

 

 

 

 

 

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



 

References National GAAP compatible IFRS

Carrying amount

Fair value hedge

Cash flow hedge

Hedge of net investment in a foreign operation

Annex V.Part 2.145

Annex V.Part 2.145

Annex V.Part 2.145

010

020

030

010

Non-derivative financial assets

IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

 

 

 

020

of which: Financial assets held for trading

IFRS 9.Appendix A

 

 

 

030

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

IFRS 9.4.1.4; IFRS 7.8(a)(ii)

 

 

 

040

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

IFRS 9.4.1.5; IFRS 7.8(a)(i)

 

 

 

050

Non-derivative financial liabilities

IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

 

 

 

060

Financial liabilities held for trading

IFRS 9.Appendix A

 

 

 

070

Financial liabilities designated at fair value through profit or loss

IFRS 9.4.2.1; IFRS 9.6.2.2

 

 

 

080

Financial assets at amortised cost

IFRS 9.4.2.1; IFRS 9.6.2.2

 

 

 

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



 

References National GAAP based on BAD

Carrying amount

Annex V.Part 2.145

010

Non-derivative financial assets

 

 

020

of which: Trading financial assets

BAD Article 32-33; Annex V.Part 1.17

 

030

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

BAD art 36(2)

 

040

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

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

 

050

of which: Other non-trading non-derivative financial assets

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

 

060

Non-derivative financial liabilities

 

 

070

of which: Trading financial liabilities

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

 

080

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

Accounting Directive art 8(3)

 

11.4    Hedged items in fair value hedges



 

References National GAAP compatible IFRS

Micro-hedges

Micro-hedges – Net position hedge

Hedge adjustments on micro-hedges

Macro hedges

Carrying amount

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

Hedge adjustments included in the carrying amount of assets/liabilities

Remaining adjustments for discontinued micro hedges including hedges of net positions

Hedged items in portfolio hedge of interest rate risk

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

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

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

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

IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152

010

020

030

040

050

 

ASSETS

 

 

 

 

 

 

010

Financial assets measured at fair value through other comprehensive income

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

 

 

 

 

 

020

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

030

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

040

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

050

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

060

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

070

Other

Annex V.Part 2.129(f)

 

 

 

 

 

080

Financial assets measured at amortised cost

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

 

 

 

 

 

090

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

100

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

120

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

130

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

140

Other

Annex V.Part 2.129(f)

 

 

 

 

 

 

LIABILITIES

 

 

 

 

 

 

150

Financial liabilities measured at amortised costs

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

 

 

 

 

 

160

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

170

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

180

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

190

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

200

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

210

Other

Annex V.Part 2.129(f)

 

 

 

 

 

12.    Movements in allowances and provisions for credit losses

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



 

References National GAAP based on BAD

CRR article 442(i); Annex V.Part 2.153

Opening balance

Increases due to amounts set aside for estimated loan losses during the period

Decreases due to amounts reversed for estimated loan losses during the period

Decrease in allowance account due to write-offs

Transfers between allowances

Other adjustments

Closing balance

Recoveries recorded directly to the statement of profit or loss

Value adjustments recorded directly to the statement of profit or loss

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

 

Annex V.Part 2.154

Annex V.Part 2.154

 

 

Annex V.Part 2.155

 

 

Annex V.Part 2.78

 

010

020

030

040

050

060

070

080

090

100

010

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

 

330

Specific allowances for credit risk

CRR art 428 (g)(ii)

 

 

 

 

 

 

 

 

 

 

340

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

350

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

360

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

370

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

380

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

390

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

400

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

410

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

420

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

430

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

440

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

450

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

460

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

470

General allowances for credit risk

CRR art 4(1)(95)

 

 

 

 

 

 

 

 

 

 

480

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

490

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

500

General allowance for banking risks

BAD art 37.2; CRR art 4(95)

 

 

 

 

 

 

 

 

 

 

510

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

520

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

530

Total

 

 

 

 

 

 

 

 

 

 

 

12.1    Movements in allowances and provisions for credit losses



 

References National GAAP compatible IFRS

Opening balance

Increases due to origination and acquisition

Decreases due to derecognition

Changes due to change in credit risk (net)

Changes due to modifications without derecognition (net)

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

Decrease in allowance account due to write-offs

Other adjustments

Closing balance

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

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

Gains or losses on derecognition of debt instruments

 

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

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

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

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

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

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

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

 

 

IFRS 9.5.4.4; Annex V.Part 2.165

Annex V.Part 2.166i

010

020

030

040

050

070

080

090

100

110

120

125

010

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

IFRS 9.5.5.5

 

 

 

 

 

 

 

 

 

 

 

 

020

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

030

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

040

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

050

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

060

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

080

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

090

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

100

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

110

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

120

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

130

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

140

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

160

of which: collectively measured allowances

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

 

 

 

 

 

 

 

 

 

 

 

 

170

of which: individually measured allowances

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

 

 

 

 

 

 

 

 

 

 

 

 

180

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

IFRS 9.5.5.3

 

 

 

 

 

 

 

 

 

 

 

 

190

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

200

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

210

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

220

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

230

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

240

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

250

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

260

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

270

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

280

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

290

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

300

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

310

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

330

of which: collectively measured allowances

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

 

 

 

 

 

 

 

 

 

 

 

 

340

of which: individually measured allowances

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

 

 

 

 

 

 

 

 

 

 

 

 

350

of which: non-performing

Annex V.Part 2.213-232

 

 

 

 

 

 

 

 

 

 

 

 

360

Allowances for credit-impaired debt instruments (Stage 3)

IFRS 9.5.5.1, 9. Appendix A

 

 

 

 

 

 

 

 

 

 

 

 

370

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

380

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

390

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

400

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

410

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

420

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

430

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

440

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

450

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

460

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

470

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

480

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

490

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

500

of which: collectively measured allowances

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

 

 

 

 

 

 

 

 

 

 

 

 

510

of which: individually measured allowances

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

 

 

 

 

 

 

 

 

 

 

 

 

520

Total allowance for debt instruments

IFRS 7.B8E

 

 

 

 

 

 

 

 

 

 

 

 

530

Commitments and financial guarantees given (Stage 1)

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

 

 

 

 

 

 

 

 

 

 

 

 

540

Commitments and financial guarantees given (Stage 2)

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

 

 

 

 

 

 

 

 

 

 

 

 

550

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

 

 

560

Commitments and financial guarantees given (Stage 3)

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

 

 

 

 

 

 

 

 

 

 

 

 

570

Total provisions on commitments and financial guarantees given

IFRS 7.B8E; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

 

12.2    Transfers between impairment stages (gross basis presentation)



 

References National GAAP compatible IFRS

Gross carrying amount / nominal amount

Annex V.Part 1.34, Part 2.118, 167, 170

Transfers between Stage 1 and Stage 2

Transfers between Stage 2 and Stage 3

Transfers between Stage 1 and Stage 3

To Stage 2 from Stage 1

To Stage 1 from Stage 2

To Stage 3 from Stage 2

To Stage 2 from Stage 3

To Stage 3 from Stage 1

To Stage 1 from Stage 3

Annex V.Part 2.168-169

010

020

030

040

050

060

010

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

030

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

090

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

130

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

140

Total debt instruments

 

 

 

 

 

 

 

150

Commitments and financial guarantees given

IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

 

 

 

 

 

 

13.    Collateral and guarantees received

13.1    Breakdown of collateral and guarantees by loans and advances other than held for trading



 

Guarantees and collateral

 

 

Maximum amount of the collateral or guarantee that can be considered

Annex V.Part 2.171-172, 174

References National GAAP based on BAD

References National GAAP compatible IFRS

Loans collateralized by immovable property

Other collateralised loans

Financial guarantees received

 

 

Residential immovable property

Commercial immovable property

Cash, deposits, [debt securities issued]

Movable property

Equity and debt securities

Rest

IFRS 7.36(b)

Annex V.Part 2.173(a)

Annex V.Part 2.173(a)

Annex V.Part 2.173(b)(i)

Annex V.Part 2.173(b)(ii)

Annex V.Part 2.173(b)(iii)

Annex V.Part 2.173(b)(iv)

Annex V.Part 2.173(c)

 

 

010

020

030

031

032

041

050

010

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

020

of which: Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

030

of which: Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

035

of which: Small and Medium-sized Enterprises (SMEs)

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

036

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

SME Art 1 2(a); Annex V.Part 2.239ix

SME Art 1 2(a); Annex V.Part 2.239ix

 

 

 

 

 

 

 

037

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

040

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

050

of which: Lending for house purchase

Annex V.Part 2.88(b)

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

060

of which: Credit for consumption

Annex V.Part 2.88(a)

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

13.2.1    Collateral obtained by taking possession during the period [held at the reference date]



 

 

 

Collateral obtained by taking possession during the period [held at the reference date]

(Annex V.Part 2.175)

 

 

 

 

 

Of which:

Non current assets held for sale

(IFRS 5.38, Annex V.Part 2.7)

 

 

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

References National GAAP based on BAD

References National GAAP compatible IFRS

Annex V.Part 2.175i

Annex V.Part 1.27-28

Annex V.Part 2.175ii

Annex V.Part 2.175i

Annex V.Part 1.27-28

 

 

0010

0020

0030

0040

0050

0010

Property, Plant and Equipment

 

IAS 16.6

 

 

 

 

 

0020

Other than Property Plant and Equipment

 

IFRS 7.38(a)

 

 

 

 

 

0030

Residential immovable property

Annex V.Part 2.173(a)

IFRS 7.38(a), Annex V.Part 2.173(a)

 

 

 

 

 

0040

Commercial immovable property

Annex V.Part 2.173(a)

IFRS 7.38(a), Annex V.Part 2.173(a)

 

 

 

 

 

0050

Movable property

Annex V.Part 2.173(b)(ii)

IFRS 7.38(a), Annex V.Part 2.173(b)(ii)

 

 

 

 

 

0060

Equity and debt securities

Annex V.Part 2.173(b)(iii)

IFRS 7.38(a), Annex V.Part 2.173(b)(iii)

 

 

 

 

 

0070

Other

Annex V.Part 2.173(b)(iv)

IFRS 7.38(a), Annex V.Part 2.173(b)(iv)

 

 

 

 

 

0080

Total

 

 

 

 

 

 

 

13.3.1    Collateral obtained by taking possession accumulated



 

 

 

Collateral obtained by taking possession accumulated

(Annex V.Part 2.176)

 

 

 

 

 

Of which:

Non current assets held for sale

(IFRS 5.38, Annex V.Part 2.7)

 

 

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

References National GAAP based on BAD

References National GAAP compatible IFRS

Annex V.Part 2.175i

Annex V.Part 1.27-28

Annex V.Part 2.175ii

Annex V.Part 2.175i

Annex V.Part 1.27-28

 

 

0010

0020

0030

0040

0050

0010

Property, Plant and Equipment

 

IAS 16.6

 

 

 

 

 

0020

Other than Property Plant and Equipment

 

IFRS 7.38(a)

 

 

 

 

 

0030

Residential immovable property

Annex V.Part 2.173(a)

IFRS 7.38(a), Annex V.Part 2.173(a)

 

 

 

 

 

0040

Commercial immovable property

Annex V.Part 2.173(a)

IFRS 7.38(a), Annex V.Part 2.173(a)

 

 

 

 

 

0050

Movable property

Annex V.Part 2.173(b)(ii)

IFRS 7.38(a), Annex V.Part 2.173(b)(ii)

 

 

 

 

 

0060

Equity and debt securities

Annex V.Part 2.173(b)(iii)

IFRS 7.38(a), Annex V.Part 2.173(b)(iii)

 

 

 

 

 

0070

Other

Annex V.Part 2.173(b)(iv)

IFRS 7.38(a), Annex V.Part 2.173(b)(iv)

 

 

 

 

 

0080

Total

 

 

 

 

 

 

 

14.    Fair value hierachy: financial instruments at fair value



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Fair value hierarchy

IFRS 13.93 (b)

Change in fair value for the period

Annex V.Part 2.178

Accumulated change in fair value before taxes

Annex V.Part 2.179

Level 1

Level 2

Level 3

Level 2

Level 3

Level 1

Level 2

Level 3

IFRS 13.76

IFRS 13.81

IFRS 13.86

IFRS 13.81

IFRS 13.86, 93(f)

IFRS 13.76

IFRS 13.81

IFRS 13.86

010

020

030

040

050

060

070

080

 

ASSETS

 

 

 

 

 

 

 

 

 

 

010

Financial assets held for trading

 

IFRS 7.8(a)(ii);IFRS 9.Appendix A

 

 

 

 

 

 

 

 

020

Derivatives

 

IFRS 9.Appendix A

 

 

 

 

 

 

 

 

030

Equity instruments

 

IAS 32.11,

 

 

 

 

 

 

 

 

040

Debt securities

 

Annex V.Part 1.31

 

 

 

 

 

 

 

 

050

Loans and advances

 

Annex V.Part 1.32

 

 

 

 

 

 

 

 

051

Trading financial assets

BAD Article 32-33; Annex V.Part 1.17

 

 

 

 

 

 

 

 

 

052

Derivatives

CRR Annex II; Annex V.Part 1.17

 

 

 

 

 

 

 

 

 

053

Equity instruments

ECB/2013/33; Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

054

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

055

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

056

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

 

IFRS 9.4.1.4; IFRS 7.8(a)(ii)

 

 

 

 

 

 

 

 

057

Equity instruments

 

IAS 32.11

 

 

 

 

 

 

 

 

058

Debt securities

 

Annex V.Part 1.31

 

 

 

 

 

 

 

 

059

Loans and advances

 

Annex V.Part 1.32

 

 

 

 

 

 

 

 

060

Financial assets designated at fair value through profit or loss

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

IFRS 7.8(a)(i); IFRS 9.4.1.5

 

 

 

 

 

 

 

 

070

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

 

 

 

 

 

 

080

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

 

 

 

 

 

 

090

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

 

 

 

 

 

 

 

101

Financial assets at fair value through other comprehensive income

 

IFRS 7.8 (h); IFRS 9.4.1.2A

 

 

 

 

 

 

 

 

102

Equity instruments

 

IAS 32.11

 

 

 

 

 

 

 

 

103

Debt securities

 

Annex V.Part 1.31

 

 

 

 

 

 

 

 

104

Loans and advances

 

Annex V.Part 1.32

 

 

 

 

 

 

 

 

121

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

Accounting Directive art 8(1)(a), (4)

 

 

 

 

 

 

 

 

 

122

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

123

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

124

Loans and advances

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

 

 

 

 

 

 

 

 

 

125

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

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

 

 

 

 

 

 

 

 

 

126

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

127

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

128

Loans and advances

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

 

 

 

 

 

 

 

 

 

140

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

 

 

 

 

 

 

 

 

 

LIABILITIES

 

 

 

 

 

 

 

 

 

 

150

Financial liabilities held for trading

Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15

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

 

 

 

 

 

 

 

 

160

Derivatives

CRR Annex II

IFRS 9.BA.7(a)

 

 

 

 

 

 

 

 

170

Short positions

 

IFRS 9.BA.7(b)

 

 

 

 

 

 

 

 

180

Deposits

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

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

 

 

 

 

 

 

 

 

190

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.37

 

 

 

 

 

 

 

 

200

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.38-41

 

 

 

 

 

 

 

 

201

Trading financial liabilities

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

 

 

 

 

 

 

 

 

 

202

Derivatives

CRR Annex II; Annex V.Part 1.25, 27

 

 

 

 

 

 

 

 

 

203

Short positions

 

 

 

 

 

 

 

 

 

 

204

Deposits

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

 

 

 

 

 

 

 

 

 

205

Debt securities issued

Annex V.Part 1.37

 

 

 

 

 

 

 

 

 

206

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

 

 

 

 

 

 

210

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 9.4.1.5

 

 

 

 

 

 

 

 

220

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

 

 

 

 

 

 

 

 

230

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

 

 

 

 

 

 

240

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

 

 

 

 

 

 

 

250

Derivatives – Hedge accounting

Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26

IFRS 9.6.2.1; Annex V.Part 1.26

 

 

 

 

 

 

 

 

15.    Derecognition and financial liabilities associated with transferred financial assets



 

 

 

Transferred financial assets entirely recognized

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

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

Amounts derecognised for capital purposes

 

 

Transferred assets

Associated liabilities

ITS V.Part 2.181

Principal amount outstanding of the original assets

Carrying amount of assets still recognised [continuing involvement]

Carrying amount of associated liabilites

 

 

Carrying amount

Of which: securitizations

Of which: repurchase agreements

Carrying amount

Of which: securitizations

Of which: repurchase agreements

 

References National GAAP compatible IFRS

IFRS 7.42D.(e), Annex V.Part 1.27

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

IFRS 7.42D(e); Annex V.Part 2.183-184

IFRS 7.42D(e)

IFRS 7.42D.(e)

IFRS 7.42D(e); Annex V.Part 2.183-184

 

IFRS 7.42D(f)

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

 

CRR art 109; Annex V.Part 2.182

References National GAAP based on BAD

 

Annex V.Part 1.27-28

CRR art 4(61)

Annex V.Part 2.183-184

 

CRR art 4(61)

Annex V.Part 2.183-184

 

 

 

 

CRR art 109; Annex V.Part 2.182

 

 

010

020

030

040

050

060

070

080

090

100

110

010

Financial assets held for trading

 

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

 

 

 

 

 

 

 

 

 

 

 

020

Equity instruments

 

IAS 32.11

 

 

 

 

 

 

 

 

 

 

 

030

Debt securities

 

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

040

Loans and advances

 

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

041

Trading financial assets

Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15

 

 

 

 

 

 

 

 

 

 

 

 

042

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

 

 

 

043

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

 

044

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

 

045

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

 

IFRS 9.4.1.4

 

 

 

 

 

 

 

 

 

 

 

046

Equity instruments

 

IAS 32.11

 

 

 

 

 

 

 

 

 

 

 

047

Debt securities

 

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

048

Loans and advances

 

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

050

Financial assets designated at fair value through profit or loss

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

IFRS 7.8(a)(i); IFRS 9.4.1.5

 

 

 

 

 

 

 

 

 

 

 

060

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

 

 

 

 

 

 

 

 

 

070

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

080

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

091

Financial assets at fair value through other comprehensive income

 

IFRS 7.8(h); IFRS 9.4.1.2A

 

 

 

 

 

 

 

 

 

 

 

092

Equity instruments

 

IAS 32.11

 

 

 

 

 

 

 

 

 

 

 

093

Debt securities

 

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

094

Loans and advances

 

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

121

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

Accounting Directive art 8(1)(a), (4)

 

 

 

 

 

 

 

 

 

 

 

 

122

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

 

 

 

123

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

 

124

Loans and advances

Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35

 

 

 

 

 

 

 

 

 

 

 

 

125

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

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

 

 

 

 

 

 

 

 

 

 

 

 

126

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

 

 

 

127

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

 

128

Loans and advances

Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35

 

 

 

 

 

 

 

 

 

 

 

 

131

Financial assets at amortised cost

Accounting Directive art 42a(4)(b),(5a); IAS 39.9

IFRS 7.8 (f); IFRS 9.4.1.2

 

 

 

 

 

 

 

 

 

 

 

132

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

133

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

181

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

BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16

 

 

 

 

 

 

 

 

 

 

 

 

200

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

 

 

 

182

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

 

183

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

 

184

Other non-trading non-derivative financial assets

BAD art 35-37

 

 

 

 

 

 

 

 

 

 

 

 

185

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

 

 

 

 

 

 

 

186

Debt securities

Annex V.Part 1.31

 

 

 

 

 

 

 

 

 

 

 

 

187

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

 

 

 

 

 

 

 

190

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

16.    Breakdown of selected statement of profit or loss items

16.1    Interest income and expenses by instrument and counterparty sector



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Income

Expenses

Annex V.Part 2.187, 189

Annex V.Part 2.188, 190

010

020

010

Derivatives -Trading

CRR Annex II; Annex V.Part 2.193

IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193

 

 

015

of which: interest income from derivatives in economic hedges

Annex V.Part 2.193

Annex V.Part 2.193

 

 

020

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

030

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

040

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

050

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

060

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

070

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

080

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

090

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

100

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

110

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

120

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

130

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

140

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

141

of which: lending for house purchase

Annex V.Part 2.88(b), 194i

Annex V.Part 2.88(b), 194i

 

 

142

of which: credit for consumption

Annex V.Part 2.88(a), 194i

Annex V.Part 2.88(a), 194i

 

 

150

Other assets

Annex V.Part 1.51

Annex V.Part 2.5

 

 

160

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

 

 

170

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

180

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

190

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

200

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

210

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

220

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

230

Debt securities issued

Annex V.1.37

Annex V.Part 1.37

 

 

240

Other financial liabilities

Annex V.Part 1.32-34, Part 2.191

Annex V.Part 1.32-34, Part 2.191

 

 

250

Derivatives – Hedge accounting, interest rate risk

Annex V.Part 2.192

Annex V.Part 2.192

 

 

260

Other Liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

 

270

INTEREST

BAD art 27.Vertical layout(1), (2)

IAS 1.97

 

 

280

of which: interest-income on credit impaired financial assets

 

IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194

 

 

290

of which: interest from leases

Annex V.Part 2.194ii

IFRS 16.38 (a), 49, Annex V.Part 2.194ii

 

 

16.2    Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Annex V. Part 2.195-196

010

010

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

Annex V.Part 1.28

 

020

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

030

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

040

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

 

050

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

060

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

070

GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET

BAD art 27.Vertical layout(6); Annex V.Part 2.45

Annex V.Part 2.45

 

16.3    Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Annex V. Part 2.197-198

010

010

Derivatives

 

IFRS 9.Appendix A, .BA.1, .BA.7(a)

 

015

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

 

IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199

 

020

Equity instruments

 

IAS 32.11

 

030

Debt securities

 

Annex V.Part 1.31

 

040

Loans and advances

 

Annex V.Part 1.32

 

050

Short positions

 

IFRS 9.BA.7(b)

 

060

Deposits

 

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

 

070

Debt securities issued

 

Annex V.Part 1.37

 

080

Other financial liabilities

 

Annex V.Part 1.38-41

 

090

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET

 

IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)

 

095

of which: gains and losses due to the reclassification of assets at amortised cost

 

IFRS 9.5.6.2; annex V.Part 2.199

 

100

Derivatives

CRR Annex II

 

 

110

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

120

Debt securities

Annex V.Part 1.31

 

 

130

Loans and advances

Annex V.Part 1.32

 

 

140

Short positions

 

 

 

150

Deposits

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

 

 

160

Debt securities issued

Annex V.Part 1.37

 

 

170

Other financial liabilities

Annex V.Part 1.38-41

 

 

180

GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET

BAD art 27.Vertical layout(6); Annex V.Part 1.17

 

 

16.4    Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

010

010

Interest rate instruments and related derivatives

 

Annex V.Part 2.200(a)

 

020

Equity instruments and related derivatives

 

Annex V.Part 2.200(b)

 

030

Foreign exchange trading and derivatives related with foreign exchange and gold

 

Annex V.Part 2.200(c)

 

040

Credit risk instruments and related derivatives

 

Annex V.Part 2.200(d)

 

050

Derivatives related with commodities

 

Annex V.Part 2.200(e)

 

060

Other

 

Annex V.Part 2.200(f)

 

070

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i)

 

080

Interest rate instruments and related derivatives

Annex V.Part 2.200(a)

 

 

090

Equity instruments and related derivatives

Annex V.Part 2.200(b)

 

 

100

Foreign exchange trading and derivatives related with foreign exchange and gold

Annex V.Part 2.200(c)

 

 

110

Credit risk instruments and related derivatives

Annex V.Part 2.200(d)

 

 

120

Derivatives related with commodities

Annex V.Part 2.200(e)

 

 

130

Other

Annex V.Part 2.200(f)

 

 

140

GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET

BAD art 27.Vertical layout(6)

 

 

16.4.1    Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Annex V.Part 2.201

010

020

Equity instruments

 

IAS 32.11

 

030

Debt securities

 

Annex V.Part 1.31

 

040

Loans and advances

 

Annex V.Part 1.32

 

090

GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET

 

IFRS 7.20(a)(i)

 

100

of which: gains and losses due to the reclassification of assets at amortised cost

 

IFRS 9.6.5.2; Annex V.Part 2.202

 

16.5    Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Changes in fair value due to credit risk

Annex V.Part 2.203

Annex V.Part 2.203

010

020

010

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

020

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

030

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

 

040

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

 

 

050

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

060

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

 

070

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i)

 

 

071

of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net

 

IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204

 

 

072

of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net

 

IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204

 

 

080

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

090

Debt securities

Annex V.Part 1.31

 

 

 

100

Loans and advances

Annex V.Part 1.32

 

 

 

110

Deposits

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

 

 

 

120

Debt securities issued

Annex V.Part 1.37

 

 

 

130

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

140

GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET

BAD art 27.Vertical layout(6)

 

 

 

16.6    Gains or losses from hedge accounting



 

References National GAAP based on BAD

Annex V.Part 2.207

References National GAAP compatible IFRS

Current period

Annex V.Part 2.205

010

010

Fair value changes of the hedging instrument [including discontinuation]

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

IFRS 7.24A(c);IFRS 7.24C(b)(vi)

 

020

Fair value changes of the hedged item attributable to the hedged risk

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

IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206

 

030

Ineffectiveness in profit or loss from cash flow hedges

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

IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)

 

040

Ineffectiveness in profit or loss from hedges of net investments in foreign operations

Accounting Directive art 8(1)(a)

IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)

 

050

GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

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

 

 

16.7    Impairment on non-financial assets



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Additions

Reversals

Accumulated impairment

Annex V.Part 2.208

Annex V.Part 2.208

 

010

020

040

060

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

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

IAS 28.40-43

 

 

 

070

Subsidiaries

 

IFRS 10 Appendix A

 

 

 

080

Joint ventures

 

IAS 28.3

 

 

 

090

Associates

 

IAS 28.3

 

 

 

100

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

 

IAS 36.126(a),(b)

 

 

 

110

Property, plant and equipment

BAD art 27.Vertical layout(9)

IAS 16.73(e)(v-vi)

 

 

 

120

Investment properties

BAD art 27.Vertical layout(9)

IAS 40.79(d)(v)

 

 

 

130

Goodwill

BAD art 27.Vertical layout(9)

IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)

 

 

 

140

Other intangible assets

BAD art 27.Vertical layout(9)

IAS 38.118(e)(iv)(v)

 

 

 

145

Other

 

IAS 36.126(a),(b)

 

 

 

150

TOTAL

 

 

 

 

 

16.8    Other administrative expenses



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Expenses

0010

0010

Information Technology expenses

Annex V.Part 2.208i

Annex V.Part 2.208i

 

0020

IT outsourcing

Annex V.Part 2.208i-208ii

Annex V.Part 2.208i-208ii

 

0030

IT expenses other than IT outsourcing expenses

Annex V.Part 2.208i

Annex V.Part 2.208i

 

0040

Taxes and duties (other)

Annex V.Part 2.208iii

Annex V.Part 2.208iii

 

0050

Consulting and professional services

Annex V.Part 2.208iv

Annex V.Part 2.208iv

 

0060

Advertising, marketing and communication

Annex V.Part 2.208v

Annex V.Part 2.208v

 

0070

Expenses related to credit risk

Annex V.Part 2.208vi

Annex V.Part 2.208vi

 

0080

Litigation expenses not covered by provisions

Annex V.Part 2.208vii

Annex V.Part 2.208vii

 

0090

Real estate expenses

Annex V.Part 2.208viii

Annex V.Part 2.208viii

 

0100

Leasing expenses

Annex V.Part 2.208ix

Annex V.Part 2.208ix

 

0110

Other admininstrative expenses – Rest

Annex V.Part 2.208x

Annex V.Part 2.208x

 

0120

OTHER ADMINISTRATIVE EXPENSES

 

 

 

17.    Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1    Assets



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Accounting scope of consolidation [Carrying amount]

Annex V.Part 1.27-28, Part 2.209

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

 

050

Financial assets held for trading

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

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

 

060

Derivatives

CRR Annex II

IFRS 9.Appendix A

 

070

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.31

 

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.32

 

091

Trading financial assets

BAD Article 32-33; Annex V.Part 1.17

 

 

092

Derivatives

CRR Annex II; Annex V.Part 1.17

 

 

093

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

094

Debt securities

Annex V.Part 1.31

 

 

095

Loans and advances

Annex V.Part 1.32

 

 

096

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

 

IFRS 9.4.1.4

 

097

Equity instruments

 

IAS 32.11

 

098

Debt securities

 

Annex V.Part 1.31

 

099

Loans and advances

 

Annex V.Part 1.32

 

100

Financial assets designated at fair value through profit or loss

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

IFRS 7.8(a)(i); IFRS 9.4.1.5

 

110

Equity instruments

 

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

 

120

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

130

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

141

Financial assets at fair value through other comprehensive income

 

IFRS 7.8(h); IFRS 9.4.1.2A

 

142

Equity instruments

 

IAS 32.11

 

143

Debt securities

 

Annex V.Part 1.31

 

144

Loans and advances

 

Annex V.Part 1.32

 

171

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

BAD art 36(2)

 

 

172

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

173

Debt securities

Annex V.Part 1.31

 

 

174

Loans and advances

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

 

 

175

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

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

 

 

176

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

177

Debt securities

Annex V.Part 1.31

 

 

178

Loans and advances

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

 

 

181

Financial assets at amortised cost

 

IFRS 7.8(f); IFRS 9.4.1.2

 

182

Debt securities

 

Annex V.Part 1.31

 

183

Loans and advances

 

Annex V.Part 1.32

 

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

 

 

380

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

232

Debt securities

Annex V.Part 1.31

 

 

233

Loans and advances

Annex V.Part 1.32

 

 

234

Other non-trading non-derivative financial assets

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

 

 

235

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

236

Debt securities

Annex V.Part 1.31

 

 

237

Loans and advances

Annex V.Part 1.32

 

 

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

 

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 subsidaries, joint ventures and associates

BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210

IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210

 

270

Assets under reinsurance and insurance contracts

Annex V.Part 2.211

IFRS 4.IG20.(b)-(c); Annex V.Part 2.211

 

280

Tangible assets

BAD art 4.Assets(10)

 

 

290

Intangible assets

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

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

 

300

Goodwill

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

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

 

310

Other intangible assets

BAD art 4.Assets(9)

IAS 38.8,118

 

320

Tax assets

 

IAS 1.54(n-o)

 

330

Current tax assets

 

IAS 1.54(n); IAS 12.5

 

340

Deferred tax assets

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

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

 

350

Other assets

Annex V.Part 2.5, 6

Annex V.Part 2.5

 

360

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

 

IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6

 

365

(-) Haircuts for trading assets valued at fair value

Annex V Part 1.29

 

 

370

TOTAL ASSETS

BAD art 4 Assets

IAS 1.9(a), IG 6

 

17.2    Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Accounting scope of consolidation [Nominal amount]

Annex V.Part 2.118, 209

010

010

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113

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

 

020

Financial guarantees given

CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114

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

 

030

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115

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

 

040

OFF-BALANCE SHEET EXPOSURES

 

 

 

17.3    Liabilities and equity



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Accounting scope of consolidation [Carrying amount]

Annex V.Part 1.27-28, Part 2.209

010

010

Financial liabilities held for trading

 

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

 

020

Derivatives

 

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

 

030

Short positions

 

IFRS 9.BA7(b)

 

040

Deposits

 

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

 

050

Debt securities issued

 

Annex V.Part 1.37

 

060

Other financial liabilities

 

Annex V.Part 1.38-41

 

061

Trading financial liabilities

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

 

 

062

Derivatives

CRR Annex II; Annex V.Part 1.25, 27

 

 

063

Short positions

 

 

 

064

Deposits

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

 

 

065

Debt securities issued

Annex V.Part 1.37

 

 

066

Other financial liabilities

Annex V.Part 1.38-41

 

 

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

 

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

 

090

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

100

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

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

 

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

 

130

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.37

 

140

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.38-41

 

141

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

Accounting Directive art 8(3)

 

 

142

Deposits

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

 

 

143

Debt securities issued

Annex V.Part 1.37

 

 

144

Other financial liabilities

Annex V.Part 1.38-41

 

 

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

 

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

Liabilities under insurance and reinsurance contracts

Annex V.Part 2.212

IFRS 4.IG20(a); Annex V.Part 2.212

 

180

Provisions

BAD art 4.Liabilities(6)

IAS 37.10; IAS 1.54(l)

 

190

Tax liabilities

 

IAS 1.54(n-o)

 

200

Current tax liabilities

 

IAS 1.54(n); IAS 12.5

 

210

Deferred tax liabilities

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

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

 

220

Share capital repayable on demand

 

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

 

230

Other liabilities

Annex V.Part 2.13

Annex V.Part 2.13

 

240

Liabilities included in disposal groups classified as held for sale

 

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

 

245

Haircuts for trading liabilities valued at fair value

Annex V Part 1.29

 

 

250

LIABILITIES

 

IAS 1.9(b);IG 6

 

260

Capital

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

IAS 1.54(r), BAD art 22

 

270

Share premium

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

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

 

280

Equity instruments issued other than capital

Annex V.Part 2.18-19

Annex V.Part 2.18-19

 

290

Other equity

Annex V.Part 2.20

IFRS 2.10; Annex V.Part 2.20

 

300

Accumulated other comprehensive income

CRR art 4(1)(100)

CRR art 4(1)(100)

 

310

Retained earnings

CRR art 4(1)(123)

CRR art 4(1)(123)

 

320

Revaluation reserves

BAD art 4.Liabilities(12)

IFRS 1.33, D5-D8

 

325

Fair value reserves

Accounting Directive art 8(1)(a)

 

 

330

Other reserves

BAD art 4.Liabilities (11)-(13)

IAS 1.54; IAS 1.78 (e)

 

335

First consolidation differences

Accounting Directive art 24(3)(c)

 

 

340

(-) Treasury shares

Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20

IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28

 

350

Profit or loss attributable to owners of the parent

BAD art 4.Liabilities(14)

IFRS 10.B94

 

360

(-) Interim dividends

CRR Article 26 (2)

IAS 32.35

 

370

Minority interests [Non-controlling interests]

Accounting Directive art 24(4)

IAS 1.54(q); IFRS 10.22, .B94

 

380

TOTAL EQUITY

 

IAS 1.9(c), IG 6

 

390

TOTAL EQUITY AND TOTAL LIABILITIES

BAD art 4.Liabilities

IAS 1.IG6

 

18    Information on performing and non-performing exposures

18.0    Information on performing and non-performing exposures



 

 

 

Gross carrying amount / Nominal amount

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

 

 

 

Performing

Non-performing

 

Performing exposures -

Accumulated impairment and provisions

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

Collateral received and financial guarantees received

 

 

 

Not past due or Past due <= 30 days

Past due

> 30 days <= 90 days

Of which:

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

Of which:

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

 

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year <= 2 years

Past due

> 2 year <= 5 years

Past due

> 5 year <= 7 years

Past due > 7 years

Of which:

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

Of which: defaulted

of which: Credit-impaired instruments (Stage 3)

of which: impaired

 

 

 

 

 

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year < = 2 year

Past due

> 2 year < = 5 year

Past due

> 5 year <= 7 years

Past due > 7 years

Of which:

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

Of which:

Credit-impaired instruments (Stage 3)

Collateral received on performing exposues

Collateral received on non-performing exposues

Financial guarantees received on performing exposures

Financial guarantees received on non-performing exposures

 

 

 

 

 

 

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

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

 

 

010

020

030

055

056

057

060

070

080

090

101

102

106

107

109

110

121

122

130

140

141

142

150

160

170

180

191

192

196

197

950

951

201

200

205

210

 

References National GAAP compatible IFRS

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 222, 235

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

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

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

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

CRR art 178; Annex V.Part 2.237(b)

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

 

Annex V. Part 2. 238

Annex V. Part 2. 238

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

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

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

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

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

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

References National GAAP based on BAD

 

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 222, 235

 

 

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

 

CRR art 178; Annex V.Part 2.237(b)

 

CRR art 4(95); Annex V.Part 2.237(a)

Annex V. Part 2. 238

Annex V. Part 2. 238

 

 

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

 

 

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

005

Cash balances at central banks and other demand deposits

BAD art 13(2); Annex V.Part 2.2, 3

Annex V.Part 2.2, 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

010

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

Annex V.Part 2.88(a), 234i (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

Annex V.Part 2.233(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

181

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

183

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

184

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

185

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

186

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

191

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

192

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

193

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

194

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

195

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

196

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

197

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

Annex V.Part 2.88(a), 234i (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

201

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

Annex V.Part 2.233(b)

Annex V.Part 2.233(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

211

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

212

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

213

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

214

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

215

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

216

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

221

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

222

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

223

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

224

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

225

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

226

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

227

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

Annex V.Part 2.88(a), 234i (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

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

Annex V.Part 2.233(c), 234

Annex V.Part 2.233(c), 234

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

Annex V.Part 2.217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

335

DEBT INSTRUMENTS HELD FOR SALE

 

Annex V.Part 2.220

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

350

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

360

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

370

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

380

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

390

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

400

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

410

Financial guarantees given

CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

430

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

440

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

450

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

460

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

470

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

480

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

490

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

500

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

520

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

530

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

540

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217

Annex V.Part 2.217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18.1    Inflows and outflows of non-performing exposures – loans and advances by counterparty sector



 

 

 

Gross carrying amount of loans and advances

 

 

 

 

Inflows to non-performing exposures

(-) Outflows from non-performing exposures

 

 

 

 

0010

0020

 

References National GAAP compatible IFRS

Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi

Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi

References National GAAP based on BAD

 

Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi

Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi

0010

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

0020

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

0030

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

0040

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

0050

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

0060

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

0070

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

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

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

 

 

0080

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

Annex V.Part 2.239vii (a), 239ix

Annex V.Part 2.239vii (a), 239ix

 

 

0090

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 239vii (b)

Annex V.Part 2.86(a), 87, 239vii (b)

 

 

0100

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

0110

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 239vii (b)

Annex V.Part 2.86(a), 87, 239vii (b)

 

 

0120

Of which: Credit for consumption

Annex V.Part 2.88(a), 239vii (c)

Annex V.Part 2.88(a), 239vii (c)

 

 

0130

LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

Annex V.Part 2.217

 

 

0140

LOANS AND ADVANCES HELD FOR SALE

 

Annex V.Part 2.220

 

 

0150

TOTAL INFLOWS / OUTFLOWS

 

 

 

 

18.2    Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property



 

 

 

Gross carrying amount

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

 

 

 

of which: exposures with forbearance measures

Performing

Non-performing

 

Of which: Exposures with forbearance measures

Performing exposures -

Accumulated impairments

 

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

Collateral received and financial guarantees received

 

 

 

Not past due or Past due <= 30 days

Past due

> 30 days <= 90 days

of which: performing exposures with forbearance measures

 

 

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year <= 2 years

Past due

> 2 year <= 5 years

Past due

> 5 year <= 7 years

Past due > 7 years

Of which: defaulted

Of which: Non-performing exposures with forbearance measures

 

Of which: Performing exposures with forbearance measures

 

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

Past due

> 90 days

<= 180 days

Past due

> 180 days

<= 1 year

Past due

> 1 year < = 2 year

Past due

> 2 year < = 5 year

Past due

> 5 year <= 7 years

Past due > 7 years

Of which: Non-performing exposures with forbearance measures

Collateral received on performing exposues

Collateral received on non-performing exposues

Financial guarantees received on performing exposures

Financial guarantees received on non-performing exposures

 

 

 

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

 

 

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

 

References National GAAP compatible IFRS

Annex V. Part 1.34, Part 2.118, 221

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

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 222, 235

Annex V. Part 2. 256, 259-262

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

CRR art 178; Annex V.Part 2.237(b)

Annex V. Part 2. 259-263

Annex V. Part 2. 238

Annex V. Part 2. 267

Annex V. Part 2. 238

Annex V. Part 2. 207

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 207

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

References National GAAP based on BAD

 

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 1.34, Part 2. 118, 240-245, 251-255

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 222, 235

Annex V. Part 2. 256, 259-262

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

CRR art 178; Annex V.Part 2.237(b)

Annex V. Part 2. 259-263

Annex V. Part 2. 238

Annex V. Part 2. 267

Annex V. Part 2. 238

Annex V. Part 2. 207

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 207

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

0010

Non-finan-cial corpo-rations

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

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

Annex V.Part 2.239vi (a), 239vii

Annex V.Part 2.239vi (a), 239vii

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 239vi (b)

Annex V.Part 2.86(a), 87, 239vi (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

Of which: Loans with LTV ratio higher than 100 %

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

House-holds

Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 239vi (b)

Annex V.Part 2.86(a), 87, 239vi (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0080

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0090

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0100

Of which: Loans with LTV ratio higher than 100 %

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.    Information forborne exposures



 

 

 

Gross carrying amount / nominal amount of exposures with forbearance measures

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

 

 

 

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

 

Perfoming exposures with forbearance measures – Accumulated impairment and provisions

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

Collateral received and financial guarantees received

 

 

 

Instruments with modifications in their terms and conditions

Refinancing

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

 

Instruments with modifications in their terms and conditions

Refinancing

of which:

Defaulted

of which:

Impaired

of which:

Forbearance of exposures non-performing prior to forbearance

 

 

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

 

 

 

 

 

 

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

 

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

 

 

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

175

180

185

 

References National GAAP compatible IFRS

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

Annex V. Part 2. 256, 259-262

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 259-263

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

CRR art 178; Annex V. Part 2.264(b)

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

Annex V. Part 2. 231, 252(a), 263

Annex V. Part 2. 267

Annex V. Part 2. 207

Annex V. Part 2. 207

Annex V. Part 2. 241(a), 267

Annex V. Part 2. 241(b), 267

Annex V. Part 2. 268

Annex V. Part 2. 268

Annex V. Part 2. 268

Annex V. Part 2. 268

References National GAAP based on BAD

 

Annex V. Part 1.34, Part 2. 118, 240-245, 251-255

Annex V. Part 2. 256, 259-262

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 259-263

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

CRR art 178; Annex V. Part 2.264(b)

CRR art 4(95); Annex V.Part 2.264(a)

Annex V. Part 2. 231, 252(a), 263

Annex V. Part 2. 267

Annex V. Part 2. 207

Annex V. Part 2. 207

Annex V. Part 2. 241(a), 267

Annex V. Part 2. 241(b), 267

Annex V. Part 2. 268

Annex V. Part 2. 268

Annex V. Part 2. 268

Annex V. Part 2. 268

005

Cash balances at central banks and other demand deposits

BAD art 13(2); Annex V.Part 2.2, 3

Annex V.Part 2.2, 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

010

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

Annex V.Part 2.88(a), 234i (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.249(a)

Annex V.Part 2.249(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

181

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

183

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

184

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

185

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

186

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

191

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

192

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

193

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

194

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

195

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

196

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

197

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

Annex V.Part 2.88(a), 234i (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

201

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

Annex V.Part 2.249(b)

Annex V.Part 2.249(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

211

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

212

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

213

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

214

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

215

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

216

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

221

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

222

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

223

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

224

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

225

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

226

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

227

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

Annex V.Part 2.88(a), 234i (b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

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

Annex V.Part 2.249

Annex V.Part 2.249

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.246

Annex V.Part 2.246

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

335

DEBT INSTRUMENTS HELD FOR SALE

 

Annex V.Part 2.247

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20.    Geographical breakdown

20.1    Geographical breakdown of assets by location of the activities



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.27-28

Domestic activitivies

Non-domestic activities

Annex V.Part 2.270

Annex V.Part 2.270

010

020

010

Cash, cash balances at central banks and other demand deposits

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

 

 

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

 

 

070

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.31

 

 

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.32

 

 

091

Trading financial assets

BAD Article 32-33; Annex V.Part 1.17

 

 

 

092

Derivatives

CRR Annex II; Annex V.Part 1.17, 27

 

 

 

093

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

094

Debt securities

Annex V.Part 1.31

 

 

 

095

Loans and advances

Annex V.Part 1.32

 

 

 

096

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

 

IFRS 7.8(a)(ii); IFRS 9.4.1.4

 

 

097

Equity instruments

 

IAS 32.11

 

 

098

Debt securities

 

Annex V.Part 1.31

 

 

099

Loans and advances

 

Annex V.Part 1.32

 

 

100

Financial assets designated at fair value through profit or loss

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

IFRS 7.8(a)(i); IFRS 9.4.1.5

 

 

110

Equity instruments

 

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

 

 

120

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

130

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

 

141

Financial assets at fair value through other comprehensive income

 

IFRS 7.8(h); IFRS 9.4.1.2A

 

 

142

Equity instruments

 

IAS 32.11

 

 

143

Debt securities

 

Annex V.Part 1.31

 

 

144

Loans and advances

 

Annex V.Part 1.32

 

 

171

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

BAD art 36(2)

 

 

 

172

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

173

Debt securities

Annex V.Part 1.31

 

 

 

174

Loans and advances

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

 

 

 

175

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

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

 

 

 

176

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

177

Debt securities

Annex V.Part 1.31

 

 

 

178

Loans and advances

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

 

 

 

181

Financial assets at amortised cost

 

IFRS 7.8(f); IFRS 9.4.1.2

 

 

182

Debt securities

 

Annex V.Part 1.31

 

 

183

Loans and advances

 

Annex V.Part 1.32

 

 

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

 

 

 

330

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

232

Debt securities

Annex V.Part 1.31

 

 

 

233

Loans and advances

Annex V.Part 1.32

 

 

 

234

Other non-trading non-derivative financial assets

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

 

 

 

235

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

236

Debt securities

Annex V.Part 1.31

 

 

 

237

Loans and advances

Annex V.Part 1.32

 

 

 

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

 

 

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

Tangible assets

BAD art 4.Assets(10)

 

 

 

270

Intangible assets

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

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

 

 

280

Investments in subsidaries, 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

 

 

290

Tax assets

 

IAS 1.54(n-o)

 

 

300

Other assets

Annex V.Part 2.5, 6

Annex V.Part 2.5

 

 

310

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

 

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

 

 

315

(-) Haircuts for trading assets valued at fair value

Annex V Part 1.29

 

 

 

320

ASSETS

BAD art 4 Assets

IAS 1.9(a), IG 6

 

 

20.2    Geographical breakdown of liabilities by location of the activities



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.27-28

Domestic activitivies

Non-domestic activities

Annex V.Part 2.270

Annex V.Part 2.270

010

020

010

Financial liabilities held for trading

 

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

 

 

020

Derivatives

 

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

 

 

030

Short positions

 

IFRS 9.BA7(b)

 

 

040

Deposits

 

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

 

 

050

Debt securities issued

 

Annex V.Part 1.37

 

 

060

Other financial liabilities

 

Annex V.Part 1.38-41

 

 

061

Trading financial liabilities

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

 

 

 

062

Derivatives

CRR Annex II; Annex V.Part 1.25

 

 

 

063

Short positions

 

 

 

 

064

Deposits

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

 

 

 

065

Debt securities issued

Annex V.Part 1.37

 

 

 

066

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

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

 

 

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

 

 

090

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

100

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

 

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

 

 

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

 

 

130

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.37

 

 

140

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.38-41

 

 

141

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

Accounting Directive art 8(3)

 

 

 

142

Deposits

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

 

 

 

143

Debt securities issued

Annex V.Part 1.37

 

 

 

144

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

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

 

 

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)

 

 

180

Tax liabilities

 

IAS 1.54(n-o)

 

 

190

Share capital repayable on demand

 

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

 

 

200

Other liabilities

Annex V.Part 2.13

Annex V.Part 2.13

 

 

210

Liabilities included in disposal groups classified as held for sale

 

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

 

 

215

Haircuts for trading liabilities valued at fair value

Annex V Part 1.29

 

 

 

220

LIABILITIES

 

IAS 1.9(b);IG 6

 

 

20.3    Geographical breakdown of statement of profit or loss items by location of the activities



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Domestic activitivies

Non-domestic activities

Annex V.Part 2.270

Annex V.Part 2.270

010

020

010

Interest income

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

IAS 1.97; Annex V.Part 2.31

 

 

020

(Interest expenses)

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

IAS 1.97; Annex V.Part 2.31

 

 

030

(Expenses on share capital repayable on demand)

 

IFRIC 2.11

 

 

040

Dividend income

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

Annex V.Part 2.40

 

 

050

Fee and commission income

BAD art 27.Vertical layout(4)

IFRS 7.20(c)

 

 

060

(Fee and commission expenses)

BAD art 27.Vertical layout(5)

IFRS 7.20(c)

 

 

070

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

BAD art 27.Vertical layout(6)

Annex V.Part 2.45

 

 

080

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

 

 

083

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

 

IFRS 9.5.7.1

 

 

085

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

BAD art 27.Vertical layout(6)

 

 

 

090

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

 

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

 

 

095

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

BAD art 27.Vertical layout(6)

 

 

 

100

Gains or (-) losses from hedge accounting, net

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

Annex V.Part 2.47-48

 

 

110

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

BAD art 39

IAS 21.28, 52 (a)

 

 

120

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

 

 

 

130

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

 

IAS 1.34

 

 

140

Other operating income

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

Annex V.Part 2.314-316

 

 

150

(Other operating expenses)

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

Annex V.Part 2.314-316

 

 

155

TOTAL OPERATING INCOME, NET

 

 

 

 

160

(Administrative expenses)

BAD art 27.Vertical layout(8)

 

 

 

170

(Depreciation)

 

IAS 1.102, 104

 

 

171

Modification gains or (-) losses, net

 

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

 

 

175

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

BAD art 38.2

 

 

 

180

(Provisions or (-) reversal of provisions)

 

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

 

 

190

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

BAD art 35-37, Annex V.Part 2.52, 53

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

 

 

200

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

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

IAS 28.40-43

 

 

210

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

 

IAS 36.126(a)(b)

 

 

220

Negative goodwill recognised in profit or loss

Accounting Directive art 24(3)(f)

IFRS 3.Appendix B64(n)(i)

 

 

230

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

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

Annex V.Part 2.54

 

 

240

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

 

IFRS 5.37; Annex V.Part 2.55

 

 

250

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

IAS 1.102, IG 6; IFRS 5.33 A

 

 

260

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

BAD art 27.Vertical layout(15)

IAS 1.82(d); IAS 12.77

 

 

270

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

BAD art 27.Vertical layout(16)

IAS 1, IG 6

 

 

275

Extraordinary profit or (-) loss after tax

BAD art 27.Vertical layout(21)

 

 

 

280

Profit or (-) loss after tax from discontinued operations

 

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

 

 

290

PROFIT OR (-) LOSS FOR THE YEAR

BAD art 27.Vertical layout(23)

IAS 1.81A(a)

 

 

20.4    Geographical breakdown of assets by residence of the counterparty

Country of residence of the counterparty:



 

 

 

Gross carrying amount

 

Accumulated impairment

Accumulated negative changes in fair value due to credit risk on non-performing exposures

 

 

Of which: held for trading or trading

of which: financial assets subject to impairment

Of which: forborne

Of which: non-perfoming

 

 

 

of which: defaulted

References National GAAP based on BAD

References National GAAP compatible IFRS

Annex V.Part 1.34, Part 2.271, 275

Annex V.Part 1.15(a), 16(a), 17, Part 2.273

Annex V.Part 2.273

Annex V.Part 2.275

Annex V.Part 2.275

CRR art 178; Annex V.Part 2.237(b)

Annex V.Part 2.274

Annex V.Part 2.274

 

 

010

011

012

022

025

026

031

040

010

Derivatives

CRR Annex II; Annex V.Part 2.272

IFRS 9 Appendix A, Annex V.Part 2.272

 

 

 

 

 

 

 

 

020

Of which: credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

030

Of which: other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

040

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)

IAS 32.11

 

 

 

 

 

 

 

 

050

Of which: credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

060

Of which: other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

070

Of which: non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

080

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

090

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

100

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

110

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

120

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

130

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

140

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

150

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

160

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

170

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

180

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

190

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

200

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

210

Of which: Loans collateralized by commercial immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

220

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

230

Of which: Loans collateralized by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

240

Of which: Credit for consumption

Annex V.Part 2.88(a)

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

20.5    Geographical breakdown of off-balance sheet exposures by residence of the counterparty

Country of residence of the counterparty:



 

 

 

Nominal amount

 

 

 

Provisions for commitments and guarantees given

 

 

Of which: forborne

Of which: non-perfoming

 

 

 

of which: defaulted

 

References National GAAP based on BAD

References National GAAP compatible IFRS

Annex V.Part 2.118, 271

Annex V.Part 2.240-258

Annex V.Part 2.275

CRR art 178; Annex V.Part 2.237(b)

Annex V.Part 2.276

 

 

010

022

025

026

030

010

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113

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

 

 

 

 

 

020

Financial guarantees given

CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114

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

 

 

 

 

 

030

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115

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

 

 

 

 

 

20.6    Geographical breakdown of liabilities by residence of the counterparty

Country of residence of the counterparty:



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.27-28, 2.271

010

010

Derivatives

CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272

IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272

 

020

Of which: credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

030

Of which: other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

040

Short positions

Annex V.Part 1.44(d)

IFRS 9.BA7(b); Annex V.Part 1.44(d)

 

050

Of which: credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

060

Of which: other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

070

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

 

080

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

090

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

100

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

110

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

120

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

130

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

20.7.1    Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

Country of residence of the counterparty:



 

References

Non-financial corporations

Annex V. Part 2.271, 277

Gross carrying amount

 

 

Accumulated impairment

Accumulated negative changes in fair value due to credit risk on non-performing exposures

of which: loans and advances subject to impairment

Of which: non-performing

Annex V.Part 1.34, Part 2.275

Annex V.Part 2.273

Annex V.Part 2.275

Annex V.Part 2.274

Annex V.Part 2.274

010

011

012

021

022

010

A Agriculture, forestry and fishing

NACE Regulation

 

 

 

 

 

020

B Mining and quarrying

NACE Regulation

 

 

 

 

 

030

C Manufacturing

NACE Regulation

 

 

 

 

 

040

D Electricity, gas, steam and air conditioning supply

NACE Regulation

 

 

 

 

 

050

E Water supply

NACE Regulation

 

 

 

 

 

060

F Construction

NACE Regulation

 

 

 

 

 

070

G Wholesale and retail trade

NACE Regulation

 

 

 

 

 

080

H Transport ans storage

NACE Regulation

 

 

 

 

 

090

I Accommodation and food service activities

NACE Regulation

 

 

 

 

 

100

J Information and communication

NACE Regulation

 

 

 

 

 

105

K Financial and insurance activities

NACE Regulation

 

 

 

 

 

110

L Real estate activities

NACE Regulation

 

 

 

 

 

120

M Professional, scientific and technical activities

NACE Regulation

 

 

 

 

 

130

N Administrative and support service activities

NACE Regulation

 

 

 

 

 

140

O Public administration and defence, compulsory social security

NACE Regulation

 

 

 

 

 

150

P Education

NACE Regulation

 

 

 

 

 

160

Q Human health services and social work activities

NACE Regulation

 

 

 

 

 

170

R Arts, entertainment and recreation

NACE Regulation

 

 

 

 

 

180

S Other services

NACE Regulation

 

 

 

 

 

190

LOANS AND ADVANCES

Annex V.Part 1.32

 

 

 

 

 

21.    Tangible and intangible assets: assets subject to operating lease



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 2.278-279

010

010

Property plant and equipment

 

IAS 16.6; IAS 1.54(a)

 

020

Revaluation model

 

IAS 17.49; IAS 16.31, 73(a)(d)

 

030

Cost model

 

IAS 17.49; IAS 16.30, 73(a)(d)

 

040

Investment property

 

IAS 40.IN5; IAS 1.54(b)

 

050

Fair value model

 

IAS 17.49; IAS 40.33-55, 76

 

060

Cost model

 

IAS 17.49; IAS 40.56,79(c)

 

070

Other intangible assets

BAD art 4.Assets(9)

IAS 38.8, 118

 

080

Revaluation model

 

IAS 17.49; IAS 38.75-87, 124(a)(ii)

 

090

Cost model

 

IAS 17.49; IAS 38.74

 

22.    Asset management, custody and other service functions

22.1    Fee and commission income and expenses by activity



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Annex V.Part 2.280

BAD art 27.Vertical layout(4), (5)

IFRS 7.20(c )

010

010

Fee and commission income

 

Annex V.Part 2.281-284

 

020

Securities

 

 

 

030

Issuances

Annex V.Part 2.284(a)

Annex V.Part 2.284(a)

 

040

Transfer orders

Annex V.Part 2.284(b)

Annex V.Part 2.284(b)

 

050

Other fee and commission income in relation to securities

Annex V.Part 2.284(c)

Annex V.Part 2.284(c)

 

051

Corporate Finance

 

 

 

052

M&A advisory

Annex V.Part 2.284 (e)

Annex V.Part 2.284 (e)

 

053

Treasury services

Annex V.Part 2.284(f)

Annex V.Part 2.284(f)

 

054

Other fee and commission income in relation to corporate finance activities

Annex V.Part 2.284(g)

Annex V.Part 2.284(g)

 

055

Fee based advice

Annex V.Part 2.284(h)

Annex V.Part 2.284(h)

 

060

Clearing and settlement

Annex V.Part 2.284(i)

Annex V.Part 2.284(i)

 

070

Asset management

Annex V.Part 2.284(j); 285(a)

Annex V.Part 2.284(j); 285(a)

 

080

Custody [by type of customer]

Annex V.Part 2.284(j); 285(b)

Annex V.Part 2.284(j); 285(b)

 

090

Collective investment

 

 

 

100

Other fee and commission income in relation to custody services

 

 

 

110

Central administrative services for collective investment

Annex V.Part 2.284(j); 285(c)

Annex V.Part 2.284(j); 285(c)

 

120

Fiduciary transactions

Annex V.Part 2.284(j); 285(d)

Annex V.Part 2.284(j); 285(d)

 

131

Payment services

Annex V.Part 2.284(k), 285(e)

Annex V.Part 2.284(k), 285(e)

 

132

Current accounts

Annex V.Part 2.284(k), 285(e)

Annex V.Part 2.284(k), 285(e)

 

133

Credit cards

Annex V.Part 2.284(k), 285(e)

Annex V.Part 2.284(k), 285(e)

 

134

Debit cards and other card payments

Annex V.Part 2.284(k), 285(e)

Annex V.Part 2.284(k), 285(e)

 

135

Transfers and other payment orders

Annex V.Part 2.284(k), 285(e)

Annex V.Part 2.284(k), 285(e)

 

136

Other fee and commission income in relation to payment services

Annex V.Part 2.284(k), 285(e)

Annex V.Part 2.284(k), 285(e)

 

140

Customer resources distributed but not managed [by type of product]

Annex V.Part 2.284 (l); 285(f)

Annex V.Part 2.284 (l); 285(f)

 

150

Collective investment

 

 

 

160

Insurance products

 

 

 

170

Other fee and commission income in relation to customer resources distributed but not managed

 

 

 

180

Structured Finance

Annex V.Part 2.284(n)

Annex V.Part 2.284(n)

 

190

Loan servicing activities

Annex V.Part 2.284(o)

Annex V.Part 2.284(o)

 

200

Loan commitments given

Annex V.Part 2.284(p)

IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p)

 

210

Financial guarantees given

Annex V.Part 2.284(p)

IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p)

 

211

Loans granted

Annex V.Part 2.284(r)

Annex V.Part 2.284(r)

 

213

Foreign exchange

Annex V.Part 2.284(s)

Annex V.Part 2.284(s)

 

214

Commodities

Annex V.Part 2.284(t)

Annex V.Part 2.284(t)

 

220

Other fee and commission income

Annex V.Part 2.284(u)

Annex V.Part 2.284(u)

 

230

(Fee and commission expenses)

 

Annex V.Part 2.281-284

 

235

(Securities)

Annex V.Part 2.284(d)

Annex V.Part 2.284(d)

 

240

(Clearing and settlement)

Annex V.Part 2.284(i)

Annex V.Part 2.284(i)

 

245

(Asset management)

Annex V.Part 2.284(j); 285(a)

Annex V.Part 2.284(j); 285(a)

 

250

(Custody)

Annex V.Part 2.284(j); 285 (b)

Annex V.Part 2.284(j); 285 (b)

 

255

(Payment services)

Annex V.Part 2.284(k), 285(e)

Annex V.Part 2.284(k), 285(e)

 

256

(of which: Credit, Debit and other Cards)

 

 

 

260

(Loan servicing activities)

Annex V.Part 2.284(o)

Annex V.Part 2.284(o)

 

270

(Loan commitments received)

Annex V.Part 2.284(q)

Annex V.Part 2.284(q)

 

280

(Financial guarantees received)

Annex V.Part 2.284(q)

Annex V.Part 2.284(q)

 

281

(Externally provided distribution of products)

Annex V.Part 2.284(m)

Annex V.Part 2.284(m)

 

282

(Foreign exchange)

Annex V.Part 2.284(s)

Annex V.Part 2.284(s)

 

290

(Other fee and commission expenses)

Annex V.Part 2.284(u)

Annex V.Part 2.284(u)

 

22.2    Assets involved in the services provided



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Amount of the assets involved in the services provided

Annex V.Part 2.285(g)

010

010

Asset management [by type of customer]

Annex V.Part 2.285(a)

Annex V.Part 2.285(a)

 

020

Collective investment

 

 

 

030

Pension funds

 

 

 

040

Customer portfolios managed on a discretionary basis

 

 

 

050

Other investment vehicles

 

 

 

060

Custody assets [by type of customer]

Annex V.Part 2.285(b)

Annex V.Part 2.285(b)

 

070

Collective investment

 

 

 

080

Other

 

 

 

090

Of which: entrusted to other entities

 

 

 

100

Central administrative services for collective investment

Annex V.Part 2.285(c)

Annex V.Part 2.285(c)

 

110

Fiduciary transactions

Annex V.Part 2.285(d)

Annex V.Part 2.285(d)

 

120

Payment services

Annex V.Part 2.285(e)

Annex V.Part 2.285(e)

 

130

Customer resources distributed but not managed [by type of product]

Annex V.Part 2.285(f)

Annex V.Part 2.285(f)

 

140

Collective investment

 

 

 

150

Insurance products

 

 

 

160

Other

 

 

 

23.    Loans and advances: additional information

23.1    Loans and advances: Number of instruments



 

 

 

Number of instruments

(Annex V.Part 2.320)

 

 

 

 

Performing

Non Performing

 

 

 

 

 

 

 

 

 

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

Past due > 90 days

 

 

 

of which: Exposures with forbearance measures

 

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

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

 

References National GAAP compatible IFRS

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

References National GAAP based on BAD

 

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

Annex V.Part 1.32, 44(a), Part 2.319

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

Annex V.Part 2.86(a), 87, 234i (a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0080

Loans and advances in pre-litigation status

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0090

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0120

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0140

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0150

Loans and advances in litigation status

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0160

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0180

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0190

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0210

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.2    Loans and advances: Additional information on gross carrying amounts



 

 

 

Gross carrying amount

(Annex V.Part 1.34)

 

 

 

 

Performing

Non Performing

 

 

 

 

 

 

 

 

 

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

Past due > 90 days

 

 

 

of which: Exposures with forbearance measures

 

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

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

 

References National GAAP compatible IFRS

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

References National GAAP based on BAD

 

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

Annex V.Part 1.32, 44(a), Part 2.319

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0080

Loans and advances at cost or at amortised cost

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0090

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0120

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0140

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0150

Loans and advances in pre-litigation status

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0160

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0180

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0190

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0210

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0220

Loans and advances in litigation status

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0230

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0240

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0250

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0260

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0270

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0280

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0290

Unsecured loans and advances without guarantees

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0300

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0310

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0320

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0330

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0340

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0350

Loans and advances with an accumulated coverage ratio > 90 %

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0360

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0370

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0380

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0390

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0400

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0410

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.3    Loans and advances collateralised by immovable property: Breakdown by LTV ratios



 

 

 

Gross carrying amount

(Annex V.Part 1.34)

 

 

 

 

Performing

Non Performing

 

 

 

 

 

 

 

 

 

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

Past due > 90 days

 

 

 

of which: Exposures with forbearance measures

 

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

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

 

References National GAAP compatible IFRS

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

References National GAAP based on BAD

 

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances collateralised by immovable property

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0080

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0090

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0100

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0110

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0120

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0130

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0140

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0150

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0160

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0170

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0180

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0190

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

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0200

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

Annex V.Part 2.239x, 325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.4    Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk



 

 

 

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

(Annex V. Part 2.69-71)

 

 

 

 

Performing

Non Performing

 

 

 

 

 

 

 

 

 

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

Past due > 90 days

 

 

 

of which: Exposures with forbearance measures

 

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

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

 

References National GAAP compatible IFRS

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

References National GAAP based on BAD

 

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

Annex V.Part 1.32, 44(a), Part 2.319

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0080

Loans and advances at cost or at amortised cost

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0090

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0120

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0140

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0150

Unsecured loans and advances without guarantees

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0160

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0170

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0180

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0190

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0200

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.5    Loans and advances: Collateral received and financial guarantees received



 

 

 

Maximum amount of the collateral or guarantee that can be considered

Annex V.Part 2.171-172, 174

 

 

 

 

Performing

Non Performing

 

 

 

 

 

 

 

 

 

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

Past due > 90 days

 

 

 

of which: Exposures with forbearance measures

 

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

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

 

References National GAAP compatible IFRS

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

References National GAAP based on BAD

 

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Financial guarantees received on loans and advances

Annex V.Part 2.319, 326

Annex V.Part 2.319, 326

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0080

Collateral received on loans and advances

Annex V.Part 2.319, 326

Annex V.Part 2.319, 326

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0090

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0110

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0120

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0140

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0150

Immovable property collateral received on loans and advances

Annex V.Part 2.319, 326

Annex V.Part 2.319, 326

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0160

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0180

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0190

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0210

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0220

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

Annex V.Part 2.319, 326, 327

Annex V.Part 2.319, 326, 327

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0230

of which: Immovable property collateral

Annex V.Part 2.319, 326, 327

Annex V.Part 2.319, 326, 327

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.6    Loans and advances: Accumulated partial write-offs



 

 

 

Accumulated partial write-offs

(Annex V.Part 2.72, 74)

 

 

 

 

Performing

Non Performing

 

 

 

 

 

 

 

 

 

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

Past due > 90 days

 

 

 

of which: Exposures with forbearance measures

 

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

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

 

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

 

References National GAAP compatible IFRS

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-239

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

References National GAAP based on BAD

 

Annex V.Part 1.32

Annex V. Part 2. 256, 259-263

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2. 222, 235

Annex V. Part 2. 259-261

Annex V. Part 2. 213-216, 226-232

Annex V. Part 2.256, 259-262

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

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

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

Annex V. Part 2.222, 235-236

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

Annex V.Part 1.32, 44(a), Part 2.319

Annex V.Part 1.32, 44(a), Part 2.319

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

of which: Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

of which: Non-financial corporations – SMEs

Annex V.Part 1.42(e), SME Art 1 2(a)

Annex V.Part 1.42(e), SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

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

Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24.    Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year

24.1    Loans and advances: Inflows and outflows of non-performing exposures



 

 

 

Gross Carrying amount

(Annex V. Part 1.34)

 

 

Non-performing exposures – loans and advances

 

 

 

of which: Households

of which: Non-financial corporations

 

 

 

 

of which: Loans collateralised by residential immovable property

 

of which: SMEs

of which: CRE loans to NFCs other than SMEs

 

 

 

 

 

 

of which:

Commercial Real Estate (CRE) loans

 

References National GAAP compatible IFRS

Annex V.Part 1.32, 34, Part 2.213-216, 223-239

Annex V.Part 1.42(f), 44(a)

Annex V.Part 2.86(a), 87

Annex V.Part 1.42(e), 44(a)

SME Art 1 2(a)

SME Art 1 2(a), Annex V.Part 2.239ix

Annex V.Part 2.239ix

References National GAAP based on BAD

 

Annex V.Part 1.32, 34, Part 2.213-216, 223-239

Annex V.Part 1.42(f), 44(a)

Annex V.Part 2.86(a), 87

Annex V.Part 1.42(e), 44(a)

SME Art 1 2(a)

SME Art 1 2(a), Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

0010

0020

0030

0040

0050

0060

0070

0010

Opening balance

Annex V.Part 2.328

Annex V.Part 2.328

 

 

 

 

 

 

 

0020

Inflows

Annex V.Part 2.239ii, 239iii, 239vi, 329

Annex V.Part 2.239ii, 239iii, 239vi, 329

 

 

 

 

 

 

 

0030

Inflow due to reclassification from performing not forborne

Annex V.Part 2.239ii, 239iii, 239vi, 329

Annex V.Part 2.239ii, 239iii, 239vi, 329

 

 

 

 

 

 

 

0040

Inflow due to reclassification from performing forborne

Annex V.Part 2.239ii, 239iii, 239vi, 329

Annex V.Part 2.239ii, 239iii, 239vi, 329

 

 

 

 

 

 

 

0050

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

Annex V.Part 2.239ii, 239iii, 239vi, 329(b)

Annex V.Part 2.239ii, 239iii, 239vi, 329(b)

 

 

 

 

 

 

 

0060

Inflow due to purchase of exposures

Annex V.Part 2.239ii, 239iii, 239vi, 329

Annex V.Part 2.239ii, 239iii, 239vi, 329

 

 

 

 

 

 

 

0070

Inflow due to accrued interest

Annex V.Part 2.239ii, 239iii, 239vi, 329 (a)

Annex V.Part 2.239ii, 239iii, 239vi, 329 (a)

 

 

 

 

 

 

 

0080

Inflow due to other reasons

Annex V.Part 2.239ii, 239iii, 239vi, 329 (c)

Annex V.Part 2.239ii, 239iii, 239vi, 329 (c)

 

 

 

 

 

 

 

0090

Of which: Inflow more than once

Annex V.Part 2.239ii, 239iii, 239vi, 330 (a)

Annex V.Part 2.239ii, 239iii, 239vi, 330 (a)

 

 

 

 

 

 

 

0100

Of which: Inflow of exposures granted in the past 24 months

Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)

Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)

 

 

 

 

 

 

 

0110

Of which: Inflow of exposures granted during the period

Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)

Annex V.Part 2.239ii, 239iii, 239vi, 330 (b)

 

 

 

 

 

 

 

0120

Outflows

Annex V.Part 2.239iii-239v, 331, 332

Annex V.Part 2.239iii-239v, 331, 332

 

 

 

 

 

 

 

0130

Outflow due to reclassification as performing not forborne

Annex V.Part 2.239iii-239v(a), 331, 332

Annex V.Part 2.239iii-239v(a), 331, 332

 

 

 

 

 

 

 

0140

Outflow due to reclassification as performing forborne

Annex V.Part 2.239iii-239v(a), 331, 332

Annex V.Part 2.239iii-239v(a), 331, 332

 

 

 

 

 

 

 

0150

Outflow due to partial or total loan repayment

Annex V.Part 2.239iii-239v(b), 331, 332

Annex V.Part 2.239iii-239v(b), 331, 332

 

 

 

 

 

 

 

0160

Outflow due to collateral liquidations

Annex V.Part 2.239iii-239v(c), 331, 332

Annex V.Part 2.239iii-239v(c), 331, 332

 

 

 

 

 

 

 

0170

Net cumulated recoveries from collateral liquidation

Annex V.Part 2.333

Annex V.Part 2.333

 

 

 

 

 

 

 

0180

of which: Write-offs in the context of collateral liquidations

Annex V.Part 2.239iii-239v(c)

Annex V.Part 2.239iii-239v(c)

 

 

 

 

 

 

 

0190

Outflow due to taking possession of collateral

Annex V.Part 2.239iii-239v(d), 331, 332

Annex V.Part 2.239iii-239v(d), 331, 332

 

 

 

 

 

 

 

0200

Net cumulated recoveries from taking possession of collateral

Annex V.Part 2.333

Annex V.Part 2.333

 

 

 

 

 

 

 

0210

of which: Write-offs in the context of taking possession of collateral

Annex V.Part 2.239iii-239v(d)

Annex V.Part 2.239iii-239v(d)

 

 

 

 

 

 

 

0220

Outflow due to sale of instruments

Annex V.Part 2.239iii-239v(e), 331, 332

Annex V.Part 2.239iii-239v(e), 331, 332

 

 

 

 

 

 

 

0230

Net cumulated recoveries from sale of instruments

Annex V.Part 2.333

Annex V.Part 2.333

 

 

 

 

 

 

 

0240

of which: Write-offs in the context of sale of instruments

Annex V.Part 2.239iii-239v(e)

Annex V.Part 2.239iii-239v(e)

 

 

 

 

 

 

 

0250

Outflow due to risk transfers

Annex V.Part 2.239iii-239v(f), 331, 332

Annex V.Part 2.239iii-239v(f), 331, 332

 

 

 

 

 

 

 

0260

Net cumulated recoveries from risk transfers

Annex V.Part 2.333

Annex V.Part 2.333

 

 

 

 

 

 

 

0270

of which: Write-offs in the context of risk transfers

Annex V.Part 2.239iii-239v(f)

Annex V.Part 2.239iii-239v(f)

 

 

 

 

 

 

 

0280

Outflow due to write-offs

Annex V.Part 2.239iii-239v(g), 331, 332

Annex V.Part 2.239iii-239v(g), 331, 332

 

 

 

 

 

 

 

0290

Outflow due to reclassification as held for sale

Annex V.Part 2.239iii-239vi, 331, 332

Annex V.Part 2.239iii-239vi, 331, 332

 

 

 

 

 

 

 

0300

Outflow due to other reasons

Annex V.Part 2.239iii-239v(h), 331, 332

Annex V.Part 2.239iii-239v(h), 331, 332

 

 

 

 

 

 

 

0310

Of which: Outflow of non-performing exposures that became non-performing during the period

Annex V.Part 2.334

Annex V.Part 2.334

 

 

 

 

 

 

 

0320

Closing balance

Annex V.Part 2.328

Annex V.Part 2.328

 

 

 

 

 

 

 

24.2    Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures



 

 

 

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

 

 

Non-performing exposures – loans and advances

 

 

 

of which: Households

of which: Non-financial corporations

 

 

 

 

of which: Loans collateralised by residential immovable property

 

of which: SMEs

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

 

 

 

 

 

 

of which:

Commercial Real Estate (CRE) loans

 

References National GAAP compatible IFRS

Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239

Annex V.Part 1.42(f), 44(a)

Annex V.Part 2.86(a), 87

Annex V.Part 1.42(e), 44(a)

SME Art 1 2(a)

SME Art 1 2(a), Annex V.Part 2.239ix

Annex V.Part 2.239ix

References National GAAP based on BAD

 

Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239

Annex V.Part 1.42(f), 44(a)

Annex V.Part 2.86(a), 87

Annex V.Part 1.42(e), 44(a)

SME Art 1 2(a)

SME Art 1 2(a), Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

0010

0020

0030

0040

0050

0060

0070

0010

Opening balance

Annex V.Part 2.335

Annex V.Part 2.335

 

 

 

 

 

 

 

0020

Increases during the period

Annex V.Part 2.336

Annex V.Part 2.336

 

 

 

 

 

 

 

0030

Of which: impairments against interest accrued

Annex V.Part 2.337

Annex V.Part 2.337

 

 

 

 

 

 

 

0040

Decreases during the period

Annex V.Part 2.338

Annex V.Part 2.338

 

 

 

 

 

 

 

0050

Of which: Reversal of impairment and negative changes in fair value due to credit risk

Annex V.Part 2.339(a)

Annex V.Part 2.339(a)

 

 

 

 

 

 

 

0060

Of which: Release of allowances due to unwinding process

Annex V.Part 2.339(b)

Annex V.Part 2.339(b)

 

 

 

 

 

 

 

0070

Closing balance

Annex V.Part 2.335

Annex V.Part 2.335

 

 

 

 

 

 

 

24.3    Loans and advances: Write-offs of non-performing exposures during the period



 

 

 

Gross Carrying amount

 

 

Non-performing exposures – Loans and advances

 

 

 

of which: Households

of which: Non-financial corporations

 

 

 

 

of which: Loans collateralised by residential immovable property

 

Of which: SMEs

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

 

 

 

 

 

 

Of which:

Commercial Real Estate (CRE) loans to SMEs

 

References National GAAP compatible IFRS

Annex V.Part 1.32, 34, Part 2.213-216, 223-239

Annex V.Part 1.42(f), 44(a)

Annex V.Part 2.86(a), 87

Annex V.Part 1.42(e), 44(a)

SME Art 1 2(a)

SME Art 1 2(a), Annex V.Part 2.239ix

Annex V.Part 2.239ix

References National GAAP based on BAD

 

Annex V.Part 1.32, 34, Part 2.213-216, 223-239

Annex V.Part 1.42(f), 44(a)

Annex V.Part 2.86(a), 87

Annex V.Part 1.42(e), 44(a)

SME Art 1 2(a)

SME Art 1 2(a), Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

 

0010

0020

0030

0040

0050

0060

0070

0010

Write-offs during the period

Annex V.Part 2.340

Annex V.Part 2.340

 

 

 

 

 

 

 

0020

Of which: Debt forgiveness

Annex V.Part 2.340

Annex V.Part 2.340

 

 

 

 

 

 

 

25.    Collateral obtained by taking possession and execution processes

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



 

 

 

Debt balance reduction

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

 

 

 

 

Vintage: Recognition in balance sheet for

Of which:

Non-current assets held-for-sale

 

 

 

 

<= 2 years

> 2 years <= 5 years

> 5 years

 

 

Gross carrying amount

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

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

Value at initial recognition

Carrying amount

 

References National GAAP compatible IFRS

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.69-71, 343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

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

IFRS 5.6, Annex V.Part 1.27, Part 2.175

References National GAAP based on BAD

 

Annex V.Part 1.34, Part 2.343

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 352

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0010

Opening balance

Annex V.Part 2.341, 342

Annex V.Part 2.341, 342

 

 

 

 

 

 

 

 

 

 

 

 

0020

Inflows of collateral during the period

Annex V.Part 2.345, 349

Annex V.Part 2.345, 349

 

 

 

 

 

 

 

 

 

 

 

 

0030

Inflow due to new collateral obtained by taking possession

Annex V.Part 2.345, 349

Annex V.Part 2.345, 349

 

 

 

 

 

 

 

 

 

 

 

 

0040

Inflow due to positive changes in value

Annex V.Part 2.345, 349

Annex V.Part 2.345, 349

 

 

 

 

 

 

 

 

 

 

 

 

0050

Outflows of collateral during the period

Annex V.Part 2.346, 349

Annex V.Part 2.346, 349

 

 

 

 

 

 

 

 

 

 

 

 

0060

Outflow for which cash was collected

Annex V.Part 2.347, 349

Annex V.Part 2.347, 349

 

 

 

 

 

 

 

 

 

 

 

 

0070

Cash collected net of costs

Annex V.Part 2.347

Annex V.Part 2.347

 

 

 

 

 

 

 

 

 

 

 

 

0080

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

Annex V.Part 2.347

Annex V.Part 2.347

 

 

 

 

 

 

 

 

 

 

 

 

0090

Outflow with replacement by financial instrument

Annex V.Part 2.346, 349

Annex V.Part 2.346, 349

 

 

 

 

 

 

 

 

 

 

 

 

0100

Financing granted

Annex V.Part 2.347

Annex V.Part 2.347

 

 

 

 

 

 

 

 

 

 

 

 

0110

Outflow due to negative changes in value

Annex V.Part 2.346, 349

Annex V.Part 2.346, 349

 

 

 

 

 

 

 

 

 

 

 

 

0120

Closing balance

Annex V.Part 2.341, 342

Annex V.Part 2.341, 342

 

 

 

 

 

 

 

 

 

 

 

 

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



 

 

 

Debt balance reduction

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

 

 

 

 

 

Vintage: Recognition in balance sheet for

Of which:

Non-current assets held-for-sale

 

 

 

 

 

<= 2 years

> 2 years <= 5 years

> 5 years

 

 

Gross carrying amount

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

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

Accumulated negative changes

Value at initial recognition

Carrying amount

 

References National GAAP compatible IFRS

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.69-71, 343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175ii

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

IFRS 5.6, Annex V.Part 2.175, 175i

IFRS 5.6, Annex V.Part 1.27, Part 2.175

References National GAAP based on BAD

 

Annex V.Part 1.34, Part 2.343

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.175, 175i, 344

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175ii

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i, 348

Annex V.Part 1.27, Part 2.175, 348

Annex V.Part 2.175, 175ii, 348

Annex V.Part 2.175, 175i

Annex V.Part 1.27, Part 2.175

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0010

Residential immovable property

Annex V. Part 2.350, 351

Annex V. Part 2.350, 351

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0020

Of which: under construction / development

Annex V. Part 2.350, 352(a)

Annex V. Part 2.350, 352(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0030

Commercial immovable property

Annex V. Part 2.350, 351

Annex V. Part 2.350, 351

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0040

Of which: under construction / development

Annex V. Part 2.350, 352(a)

Annex V. Part 2.350, 352(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0050

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

Annex V. Part 2.350, 352(b)

Annex V. Part 2.350, 352(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0060

Of which: Land with planning permission for development

Annex V. Part 2.350, 352(b)

Annex V. Part 2.350, 352(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0070

Of which: Land without planning permission for development

Annex V. Part 2.350, 352(b)

Annex V. Part 2.350, 352(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0080

Movable property

Annex V. Part 2.350, 351

Annex V. Part 2.350, 351

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0090

Equity and debt securities

Annex V. Part 2.350, 351

Annex V. Part 2.350, 351

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0100

Other

Annex V. Part 2.350, 351

Annex V. Part 2.350, 351

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0110

Total

Annex V. Part 2.350, 351

Annex V. Part 2.350, 351

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0120

Number of Collateral obtained by taking possession

Annex V. Part 2.350, 351

Annex V. Part 2.350, 351

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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



 

 

 

Debt balance reduction

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

 

 

Gross carrying amount

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

Value at initial recognition

Carrying amount

Accumulated negative changes

 

References National GAAP compatible IFRS

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.69-71, 343

IAS 16.6, Annex V.Part 2.175, 175i

IAS 16.6, Annex V.Part 1.27, Part 2.175

IAS 16.6, Annex V.Part 2.175, 175ii

References National GAAP based on BAD

 

Annex V.Part 1.34, Part 2.343

Annex V.Part 1.34, Part 2.343

Annex V.Part 2.175, 175i

Annex V.Part 1.27, Part 2.175

Annex V.Part 2.175, 175ii

 

 

0010

0020

0030

0040

0050

0010

Total

Annex V.Part 2.341, 357-358

Annex V.Part 2.341, 357-358

 

 

 

 

 

0020

Inflows due to new collateral obtained by taking possession

Annex V.Part 2.341, 345, 357-358

Annex V.Part 2.341, 345, 357-358

 

 

 

 

 

26.    Forbearance management and quality of forbearance



 

 

 

Loans and advances with forbearance measures

 

 

 

 

 

of which: Households

of which: Non-financial corporations

 

 

 

of which: performing

of which: having been granted forbearance measures during the period

 

of which: performing

of which: having been granted forbearance measures during the period

 

of which: performing

of which: having been granted forbearance measures during the period

 

References National GAAP compatible IFRS

Annex V.Part 1.32, Part 2.240-245, 252-257

Annex V.Part 2.256, 259-261

Annex V.Part 2.361

Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257

Annex V.Part 2.256, 259-261

Annex V.Part 2.361

Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257

Annex V.Part 2.256, 259-261

Annex V.Part 2.361

References National GAAP based on BAD

 

Annex V.Part 1.32, Part 2.240-245, 252-257

Annex V.Part 2.256, 259-261

Annex V.Part 2.361

Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257

Annex V.Part 2.256, 259-261

Annex V.Part 2.361

Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257

Annex V.Part 2.256, 259-261

Annex V.Part 2.361

 

 

0010

0020

0030

0040

0050

0060

0070

0080

0090

0010

Number of instruments

Annex V. Part 2.320, 355, 356

Annex V. Part 2.320, 355, 356

 

 

 

 

 

 

 

 

 

0020

Gross carrying amount of instruments, for the following types of forbearance measures:

Annex V.Part 1.34, Part 2.355, 357, 359

Annex V.Part 1.34, Part 2.355, 357, 359

 

 

 

 

 

 

 

 

 

0030

Grace period/payment moratorium

Annex V.Part 2.358(a)

Annex V.Part 2.358(a)

 

 

 

 

 

 

 

 

 

0040

Interest rate reduction

Annex V.Part 2.358(b)

Annex V.Part 2.358(b)

 

 

 

 

 

 

 

 

 

0050

Extension of maturity/term

Annex V.Part 2.358(c)

Annex V.Part 2.358(c)

 

 

 

 

 

 

 

 

 

0060

Rescheduled payments

Annex V.Part 2.358(d)

Annex V.Part 2.358(d)

 

 

 

 

 

 

 

 

 

0070

Debt forgiveness

Annex V.Part 2.358(e)

Annex V.Part 2.358(e)

 

 

 

 

 

 

 

 

 

0080

Debt asset swaps

Annex V.Part 2.358(f)

Annex V.Part 2.358(f)

 

 

 

 

 

 

 

 

 

0090

Other forbearance measures

Annex V.Part 2.358(g)

Annex V.Part 2.358(g)

 

 

 

 

 

 

 

 

 

 

Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time

Annex V.Part 1.34, Part 2.355

Annex V.Part 1.34, Part 2.355

 

 

 

 

 

 

 

 

 

0100

Loans and advances having been forborne twice

Annex V.Part 2.360(a)(i)

Annex V.Part 2.360(a)(i)

 

 

 

 

 

 

 

 

 

0110

Loans and advances having been forborne more than twice

Annex V.Part 2.360(a)(i)

Annex V.Part 2.360(a)(i)

 

 

 

 

 

 

 

 

 

0120

Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures

Annex V.Part 2.360(a)(ii)

Annex V.Part 2.360(a)(ii)

 

 

 

 

 

 

 

 

 

0130

Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria

Annex V.Part 1.34, Part 2.232, 355, 360(b)

Annex V.Part 1.34, Part 2.232, 355, 360(b)

 

 

 

 

 

 

 

 

 

30.    Off-balance sheet activities: Interests in unconsolidated structured entities

30.1    Interests in unconsolidated structured entities



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount of financial assets recognised in the balance sheet

Of which: liquidity support drawn

Fair value of liquidity support drawn

Carrying amount of financial liabilities recognised in the balance sheet

Nominal amount of off-balance sheet exposures given by the reporting institution

Of which: Nominal amount of loan commitments given

Losses incurred by the reporting institution in the current period

IFRS 12.29(a)

IFRS 12.29(a); Annex V.Part 2.286

 

IFRS 12.29(a)

IFRS 12.B26(e)

 

IFRS 12 B26(b); Annex V.Part 2.287

010

020

030

040

050

060

080

010

Total

 

 

 

 

 

 

 

 

 

30.2    Breakdown of interests in unconsolidated structured entities by nature of the activities



 

By nature of the activities

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Securitisation Special Purpose Entities

Asset management

Other activities

CRR art 4(1)(66)

Annex V.Part 2.285(a)

 

 

IFRS 12.24, B6.(a)

010

020

030

010

Selected financial assets recognised in the reporting institution’s balance sheet

 

IFRS 12.29(a),(b)

 

 

 

021

of which: non-performing

Annex V.Part 2.213-239

Annex V.Part 2.213-239

 

 

 

030

Derivatives

CRR Annex II; Annex V.Part 2.272

IFRS 9 Appendix A; Annex V.Part 2.272

 

 

 

040

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

 

050

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

 

060

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

 

 

070

Selected equity and financial liabilites recognised in the reporting institution’s balance sheet

 

IFRS 12.29(a),(b)

 

 

 

080

Equity instruments issued

 

IAS 32.11

 

 

 

090

Derivatives

CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272

IFRS 9 Appendix A; Annex V.Part 2.272

 

 

 

100

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

 

 

 

110

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

 

 

Nominal amount

120

Off-balance sheet exposures given by the reporting institution

CRR Annex I; Annex V.Part 2.112, 113-115, 118

IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118

 

 

 

131

of which: non-performing

Annex V.Part 2.117

Annex V.Part 2.117

 

 

 

31.    Related parties

31.1    Related parties: amounts payable to and amounts receivable from



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Outstanding balances

Parent and entities with joint control or significant influence

Subsidiaries and other entities of the same group

Associates and joint ventures

Key management of the institution or its parent

Other related parties

IAS 24.19(a),(b)

IAS 24.19(c); Annex V.Part 2.289

IAS 24.19(d),(e); Annex V.Part 2.289

IAS 24.19(f)

IAS 24.19(g)

Accounting Directive art 17(1)(p)

Accounting Directive art 17(1)(p); Annex V.Part 2.289

Accounting Directive art 17(1)(p); Annex V.Part 2.289

Accounting Directive art 17(1)(p)

Accounting Directive art 17(1)(p)

Annex V.Part 2.288-291

Annex V.Part 2.288-291

010

020

030

040

050

010

Selected financial assets

 

IAS 24.18(b)

 

 

 

 

 

020

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

 

 

 

030

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

 

 

 

040

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

 

 

 

 

050

of which: non-performing

Annex V. Part 2.213-239

Annex V. Part 2.213-239

 

 

 

 

 

060

Selected financial liabilities

 

IAS 24.18(b)

 

 

 

 

 

070

Deposits

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

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

 

 

 

 

 

080

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

 

 

 

090

Nominal amount of loan commitments, financial guarantees and other commitments given

CRR Annex I; Annex V.Part 2.112, 113-115, 118

IAS 24.18(b);

CRR Annex I; Annex V.Part 2.102-105, 113-115, 118

 

 

 

 

 

100

of which: non-performing

Annex V. Part 2.117

IAS 24.18(b); Annex V. Part 2.117

 

 

 

 

 

110

Loan commitments, financial guarantees and other commitments received

Annex V.Part 2.102-103, 113-115, 290

IAS 24.18(b); Annex V.Part 2.290

 

 

 

 

 

120

Notional amount of derivatives

Annex V.Part 2.133-135

Annex V.Part 2.133-135

 

 

 

 

 

131

Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures

Annex V.Part 2.69-71, 291

IAS 24.1(c); Annex V.Part 2.69-71, 291

 

 

 

 

 

132

Provisions on non-performing off-balance sheet exposures

Annex V.Part 2.11, 106, 291

Annex V.Part 2.11, 106, 291

 

 

 

 

 

31.2    Related parties: expenses and income generated by transactions with



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Parent and entities with joint control or significant influence

Subsidiaries and other entities of the same group

Associates and joint ventures

Key management of the institution or its parent

Other related parties

IAS 24.19(a),(b)

IAS 24.19(c)

IAS 24.19(d),(e)

IAS 24.19(f)

IAS 24.19(g)

 

 

 

 

 

Annex V.Part 2.288-289, 292-293

Annex V.Part 2.288-289, 292-293

010

020

030

040

050

010

Interest income

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

IAS 24.18(a); Annex V.Part 2.31

 

 

 

 

 

020

Interest expenses

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

IAS 24.18(a); IAS 1.97; Annex V.Part 2.31

 

 

 

 

 

030

Dividend income

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

IAS 24.18(a); Annex V.Part 2.40

 

 

 

 

 

040

Fee and commission income

BAD art 27.Vertical layout(4)

IAS 24.18(a); IFRS 7.20(c)

 

 

 

 

 

050

Fee and commission expenses

BAD art 27.Vertical layout(5)

IAS 24.18(a); IFRS 7.20(c)

 

 

 

 

 

060

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

BAD art 27.Vertical layout(6)

IAS 24.18(a)

 

 

 

 

 

070

Gains or (-) losses on de-recognition of other than financial assets

Annex V.Part 2.292

IAS 24.18(a); Annex V.Part 2.292

 

 

 

 

 

080

Impairment or (-) reversal of impairment on non-performing exposures

Annex V. Part 2.293

IAS 24.18(d); Annex V.Part 2.293

 

 

 

 

 

090

Provisions or (-) reversal of provisions on non-performing exposures

Annex V. Part 2.50, 293

Annex V. Part 2.50, 293

 

 

 

 

 

40.    Group structure

40.1    Group structure: ‘entity-by-entity’



LEI code

Entity code

Entity name

Entry date

Share capital of investee

Equity of investee

Total assets of investee

Profit or (-) loss of investee

Residence of investee

Sector of investee

NACE Code

Accumulated equity interest [%]

Voting rights [%]

Group structure [relationship]

Accounting treatment [Accounting Group]

Accounting treatment [CRR Group]

Carrying amount

Acquisition cost

Goodwill link to Investee

Fair value of investments for which there are published price quotations

Annex V.Part 2.294-295, 296(a)

Annex V.Part 2.294-295, 296(b)

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

Annex V.Part 2.294-295, 296(d)

Annex V.Part 2.294-295, 296(e)

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

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

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

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

Annex V.Part 2.294-295, 296(h)

Annex V.Part 2.294-295, 296(i)

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

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

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

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

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

Annex V.Part 2.294-295, 296(0)

Annex V.Part 2.294-295, 296(p)

Annex V.Part 2.294-295, 296(q)

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

Annex V.Part 2.294-295, 296(a)

Annex V.Part 2.294-295, 296(b)

Annex V.Part 2.294-295, 296(c)

Annex V.Part 2.294-295, 296(d)

Annex V.Part 2.294-295, 296(e)

Annex V.Part 2.294-295, 296(f)

Annex V.Part 2.294-295, 296(f)

Annex V.Part 2.294-295, 296(f)

Annex V.Part 2.294-295, 296(q)

Annex V.Part 2.294-295, 296(h)

Annex V.Part 2.294-295, 296(i)

Annex V.Part 2.294-295, 296(j)

Annex V.Part 2.294-295, 296(k)

Annex V.Part 2.294-295, 296(l)

Annex V.Part 2.294-295, 296(m)

CRR art 423(b); Annex V.Part 2.294-295, 296(n)

Annex V.Part 2.294-295, 296(0)

Annex V.Part 2.294-295, 296(p)

Annex V.Part 2.294-295, 296(q)

Annex V.Part 2.294-295, 296(r)

010

020

030

040

050

060

070

080

090

095

100

110

120

130

140

150

160

170

180

190

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40.2.    Group structure: ‘instrument-by-instrument’



Security code

Entity code

Holding company LEI code

Holding company code

Holding company name

Accumulated equity interest (%)

Carrying amount

Acquisition cost

Annex V.Part 2.297(a)

Annex V.Part 2.296(b), 297(c)

Annex V.Part 2.297(b)

Annex V.Part 2.297(b)

 

Annex V.Part 2.296(j), 297(c)

Annex V.Part 2.296(o), 297(c)

Annex V.Part 2.296(p), 297(c)

Annex V.Part 2.297(a)

Annex V.Part 2.296(b), 297(c)

Annex V.Part 2.297(b)

Annex V.Part 2.297(b)

 

Annex V.Part 2.296(j), 297(c)

Annex V.Part 2.296(o), 297(c)

Annex V.Part 2.296(p), 297(c)

010

020

030

040

050

060

070

080

 

 

 

 

 

 

 

 

41.    Fair value

41.1    Fair value hierarchy: financial instruments at amortised cost



 

References National GAAP based on BAD

Annex V.Part 2.298

References National GAAP compatible IFRS

Annex V.Part 2.298

Fair value

IFRS 7.25-26

Fair value hierarchy

IFRS 13.97, 93(b)

Level 1

IFRS 13.76

Level 2

IFRS 13.81

Level 3

IFRS 13.86

010

020

030

040

ASSETS

015

Financial assets at amortised cost

Accounting Directive art 8(4)(b), (6); IAS 39.9

IFRS 7.8(f); IFRS 9.4.1.2

 

 

 

 

016

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.31

 

 

 

 

017

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.32

 

 

 

 

021

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

 

 

 

 

 

022

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

023

Debt securities

Annex V.Part 1.31

 

 

 

 

 

024

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

031

Other non-trading non-derivative financial assets

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

 

 

 

 

 

032

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

 

 

 

 

033

Debt securities

Annex V.Part 1.31

 

 

 

 

 

034

Loans and advances

Annex V.Part 1.32

 

 

 

 

 

LIABILITIES

070

Financial liabilities measured at amortised cost

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

IFRS 7.8(g); IFRS 9.4.2.1

 

 

 

 

080

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

 

 

 

 

090

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.37

 

 

 

 

100

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.38-41

 

 

 

 

101

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

Accounting Directive art 8(3)

 

 

 

 

 

102

Deposits

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

 

 

 

 

 

103

Debt securities issued

Annex V.Part 1.37

 

 

 

 

 

104

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

 

 

41.2    Use of the Fair Value Option



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.27-28

Accounting mismatch

Managed on a fair value basis

Hybrid contracts

Managed for credit risk

IFRS 9.B4.1.29

IFRS 9.B4.1.33

IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300

IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301

010

020

030

040

ASSETS

010

Financial assets designated at fair value through profit or loss

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

IFRS 7.8(a)(i); IFRS 9.4.1.5

 

 

 

 

030

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

 

 

040

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

 

 

 

 

LIABILITIES

050

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

 

 

 

 

060

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

 

 

 

 

070

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

 

 

080

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

 

 

 

42.    Tangible and intangible assets: carrying amount by measurement method



 

References National GAAP compatible IFRS

Annex V.Part 2.302

Carrying amount

 

of which: right-of-use assets

 

IFRS 16.47(a), 53(j), Annex V.Part 2.303i

010

020

010

Property plant and equipment

IAS 16.6; IAS 16.29; IAS 1.54(a)

 

 

020

Revaluation model

IAS 16.31, 73(a),(d)

 

 

030

Cost model

IAS 16.30, 73(a),(d)

 

 

040

Investment property

IAS 40.5, 30; IAS 1.54(b)

 

 

050

Fair value model

IAS 40.33-55, 76

 

 

060

Cost model

IAS 40.56, 79(c)

 

 

070

Other intangible assets

IAS 38.8, 118, 122 ; Annex V.Part 2.303

 

 

080

Revaluation model

IAS 38.75-87, 124(a)(ii)

 

 

090

Cost model

IAS 38.74

 

 

43.    Provisions



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.27-28

Pensions and other post employment defined benefit obligations

Other long term employee benefits

Restructuring

Pending legal issues and tax litigation

Commitments and guarantees given under national GAAP

Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4

Other provisions

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

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

IAS 37.70-83

IAS 37.14

 

IAS 37; IFRS 4; Annex V. Part 2.304-305

IAS 37.14

Annex V.Part 2.9

Annex V.Part 2.10

 

 

BAD art 24-25, 33(1)

 

 

010

020

030

040

050

055

060

010

Opening balance [carrying amount at the beginning of the period]

 

IAS 37.84 (a)

 

 

 

 

 

 

 

020

Additions, including increases in existing provisions

 

IAS 37.84 (b)

 

 

 

 

 

 

 

030

(-) Amounts used

 

IAS 37.84 (c)

 

 

 

 

 

 

 

040

(-) Unused amounts reversed during the period

 

IAS 37.84 (d)

 

 

 

 

 

 

 

050

Increase in the discounted amount [passage of time] and effect of any change in the discount rate

 

IAS 37.84 (e)

 

 

 

 

 

 

 

060

Other movements

 

 

 

 

 

 

 

 

 

070

Closing balance [carrying amount at the end of the period]

 

IAS 37.84 (a)

 

 

 

 

 

 

 

44    Defined benefit plans and employee benefits

44.1    Components of net defined benefit plan assets and liabilities



 

References National GAAP compatible IFRS

Amount

Annex V.Part 2.306-307

010

010

Fair value of defined benefit plan assets

IAS 19.140(a)(i), 142

 

020

Of which: Financial instruments issued by the institution

IAS 19.143

 

030

Equity instruments

IAS 19.142(b)

 

040

Debt instruments

IAS 19.142(c)

 

050

Real estate

IAS 19.142(d)

 

060

Other defined benefit plan assets

 

 

070

Present value of defined benefit obligations

IAS 19.140(a)(ii)

 

080

Effect of the asset ceiling

IAS 19.140(a)(iii)

 

090

Net defined benefit assets [Carrying amount]

IAS 19.63; Annex V.Part 2.308

 

100

Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]

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

 

110

Fair value of any right to reimbursement recognised as an asset

IAS 19.140(b)

 

44.2    Movements in defined benefit obligations



 

References National GAAP compatible IFRS

Defined benefit obligations

Annex V.Part 2.306, 309

010

010

Opening balance [present value]

IAS 19.140(a)(ii)

 

020

Current service cost

IAS 19.141(a)

 

030

Interest cost

IAS 19.141(b)

 

040

Contributions paid

IAS 19.141(f)

 

050

Actuarial (-) gains or losses from changes in demographic assumptions

IAS 19.141(c)(ii)

 

060

Actuarial (-) gains or losses from changes in financial assumptions

IAS 19.141(c)(iii)

 

070

Foreign currency exchange increase or (-) decrease

IAS 19.141(e)

 

080

Benefits paid

IAS 19.141(g)

 

090

Past service cost, including gains and losses arising from settlements

IAS 19.141(d)

 

100

Increase or (-) decrease through business combinations and disposals

IAS 19.141(h)

 

110

Other increases or (-) decreases

 

 

120

Closing balance [present value]

IAS 19.140(a)(ii); Annex V.Part 2.310

 

44.3    Staff expenses by type of benefits



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

010

010

Pension and similar expenses

Annex V.Part 2.311(a)

Annex V.Part 2.311(a)

 

020

Share based payments

Annex V.Part 2.311(b)

IFRS 2.44; Annex V.Part 2.311(b)

 

030

Wages and salaries

Annex V.Part 2.311(c)

Annex V.Part 2.311(c)

 

040

Social security contributions

Annex V.Part 2.311(d)

Annex V.Part 2.311(d)

 

050

Severance payments

Annex V.Part 2.311(e)

IAS 19.8, Annex V.Part 2.311(e)

 

060

Other types of staff expenses

Annex V.Part 2.311(f)

Annex V.Part 2.311(f)

 

070

STAFF EXPENSES

 

 

 

44.4    Staff expenses by category of remuneration and category of staff



 

 

 

Current period

 

 

Total staff

 

 

 

 

 

 

of which: Identified staff

 

 

 

 

 

of which: Management body (in its management function) and senior management

of which: Management body (in its supervisory function)

References National GAAP based on BAD

References National GAAP compatible IFRS

 

Annex V.Part 2.311i (a)

Annex V.Part 2.311i

Annex V.Part 2.311i (b)

 

 

0010

0020

0030

0040

0010

Fixed remuneration

Annex V.Part 2.311i (a)

Annex V.Part 2.311i (a)

 

 

 

 

0020

Variable remuneration

Annex V.Part 2.311i (a)

Annex V.Part 2.311i (a)

 

 

 

 

0030

Staff expenses other than remuneration

 

 

 

 

 

 

0040

STAFF EXPENSES

 

 

 

 

 

 

0050

NUMBER OF STAFF

Annex V.Part 2.311ii

Annex V.Part 2.311ii

 

 

 

 

45    Breakdown of selected items of statement of profit or loss

45.1    Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Changes in fair value due to credit risk

 

Annex V.Part 2.312

010

020

010

Financial assets designated at fair value through profit or loss

 

IFRS 7.20(a)(i); IFRS 9.4.1.5

 

 

020

Financial liabilities designated at fair value through profit or loss

 

IFRS 7.20(a)(i); IFRS 9.4.2.2

 

 

030

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i)

 

 

45.2    Gains or losses on derecognition of non-financial assets



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Annex V.Part 2.313

010

010

Property, Plant and Equipment

 

IAS 16.68, 71

 

020

Investment property

 

IAS 40.69; IAS 1.34(a), 98(d)

 

030

Intangible assets

 

IAS 38.113-115A; IAS 1.34(a)

 

040

Other assets

 

IAS 1.34 (a)

 

050

GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS

 

IAS 1.34

 

45.3    Other operating income and expenses



 

References National GAAP based on BAD

References National GAAP compatible IFRS

Income

Expenses

010

020

010

Changes in fair value in tangible assets measured using the fair value model

Annex V.Part 2.314

IAS 40.76(d); Annex V.Part 2.314

 

 

020

Investment property

Annex V.Part 2.314

IAS 40.75(f); Annex V.Part 2.314

 

 

030

Operating Leases other than investment property

Annex V.Part 2.315

IFRS 16.81,82; Annex V.Part 2.315

 

 

040

Other

Annex V.Part 2.316

Annex V.Part 2.316

 

 

050

OTHER OPERATING INCOME OR EXPENSES

Annex V.Part 2.314-316

Annex V.Part 2.314-316

 

 

46.    Statement of changes in equity



 

Sources of equity changes

References National GAAP based on BAD

References National GAAP compatible IFRS

Capital

Share premium

Equity instruments issued other than Capital

Other equity

Accumulated other comprehensive income

Retained earnings

Revaluation reserves

Fair value reserves

Other reserves

First consolidation differences

(-) Treasury shares

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

(-) Interim dividends

Minority interests

Total

Accumulated Other Comprehensive Income

Other items

IAS 1.106, 54(r)

IAS 1.106, 78(e)

IAS 1.106, Annex V.Part 2.18-19

IAS 1.106; Annex V.Part 2.20

IAS 1.106

CRR art 4(1)(123)

IFRS 1.30 D5-D8

 

IAS 1.106, 54(c)

 

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

IAS 1.106(a)

IAS 1.106; IAS 32.35

IAS 1.54(q), 106(a)

IAS 1.54(q), 106(a)

IAS 1.9(c), IG6

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

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

Annex V.Part 2.18-19

Annex V.Part 2.20

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

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

 

BAD art 4.Liabilities(12)

 

Accounting Directive 24(3)(c)

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

BAD art 4.Liabilities(14)

CRR Article 26(2b)

Accounting Directive art 24(4)

Accounting Directive art 24(4)

 

010

020

030

040

050

060

070

075

080

085

090

100

110

120

130

140

010

Opening balance [before restatement]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

020

Effects of corrections of errors

 

IAS 1.106.(b); IAS 8.42

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

Effects of changes in accounting policies

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

040

Opening balance [current period]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

050

Issuance of ordinary shares

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

060

Issuance of preference shares

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

070

Issuance of other equity instruments

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

080

Exercise or expiration of other equity instruments issued

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090

Conversion of debt to equity

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

Capital reduction

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

110

Dividends

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

120

Purchase of treasury shares

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

Sale or cancellation of treasury shares

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Reclassification of financial instruments from equity to liability

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Reclassification of financial instruments from liability to equity

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Transfers among components of equity

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Equity increase or (-) decrease resulting from business combinations

 

IAS 1.106.(d).(iii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

Share based payments

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

190

Other increase or (-) decrease in equity

 

IAS 1.106.(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

200

Total comprehensive income for the year

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

210

Closing balance [current period]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47.    Loans and advances: Average duration and recovery periods



 

 

TOTAL

 

 

of which: Households

of which: Non-financial corporations

 

 

 

of which: loans collateralised by residential immovable property

 

of which: SMEs

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

 

 

 

 

 

of which: Commercial Real Estate (CRE) loans

References

 

Annex V.Part 1.42(f)

Annex V.Part 2.86(a), 87

Annex V.Part 1.42(e)

SME Art 1 2(a)

SME Art 1 2(a), Annex V.Part 2.239ix

Annex V.Part 2.239ix

 

0010

0020

0030

0040

0050

0060

0070

0010

Non-performing loans and advances: weighted average time since past due date (in years)

Annex V.Part 2.362, 363

 

 

 

 

 

 

 

0020

Net cumulated recoveries from litigation procedures concluded during the period

Annex V.Part 2.362, 364(a)

 

 

 

 

 

 

 

0030

Gross carrying amount reduction from litigation procedures concluded during the period

Annex V.Part 2.362, 364(b)

 

 

 

 

 

 

 

0040

Average duration of litigation procedures concluded in the period (in years)

Annex V.Part 2.362, 364(c)