ANNEX IV

FINREP TEMPLATES FOR GAAP
TEMPLATE NUMBER	TEMPLATE CODE	NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
		PART 1 [QUARTERLY FREQUENCY]
		Balance Sheet Statement [Statement of Financial Position]
1.1	F 01.01	Balance Sheet Statement: assets
1.2	F 01.02	Balance Sheet Statement: liabilities
1.3	F 01.03	Balance Sheet Statement: equity
2	F 02.00	Statement of profit or loss
3	F 03.00	Statement of comprehensive income
		Breakdown of financial assets by instrument and by counterparty sector
4.1	F 04.01	Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1	F 04.02.1	Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2	F 04.02.2	Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1	F 04.03.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1	F 04.04.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5	F 04.05	Subordinated financial assets
4.6	F 04.06	Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
4.7	F 04.07	Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
4.8	F 04.08	Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
4.9	F 04.09	Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
4.10	F 04.10	Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
5.1	F 05.01	Breakdown of non-trading loans and advances by product
6.1	F 06.01	Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
		Financial assets subject to impairment that are past due
7.1	F 07.01	Financial assets subject to impairment that are past due
7.2	F 07.02	Financial assets subject to impairment that are past due under national GAAP
		Breakdown of financial liabilities
8.1	F 08.01	Breakdown of financial liabilities by product and by counterparty sector
8.2	F 08.02	Subordinated financial liabilities
		Loan commitments, financial guarantees and other commitments
9.1	F 09.01	Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
9.1.1	F 09.01.1	Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
9.2	F 09.02	Loan commitments, financial guarantees and other commitments received
10	F 10.00	Derivatives – Trading and economic hedges
		Hedge accounting
11.1	F 11.01	Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge
11.2	F 11.02	Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk
11.3	F 11.03	Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
11.3.1	F 11.03.1	Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio
11.4	F 11.04	Hedged items in fair value hedges
		Movements in allowances and provisions for credit losses
12	F 12.00	Movements in allowances for credit losses and impairment of equity instruments under national GAAP
12.1	F 12.01	Movements in allowances and provisions for credit losses
12.2	F 12.02	Transfers between impairment stages (gross basis presentation)
		Collateral and guarantees received
13.1	F 13.01	Breakdown of collateral and guarantees by loans and advances other than held for trading
13.2.1	F 13.02.1	Collateral obtained by taking possession during the period [held at the reference date]
13.3.1	F 13.03.1	Collateral obtained by taking possession accumulated
14	F 14.00	Fair value hierarchy: financial instruments at fair value
15	F 15.00	Derecognition and financial liabilities associated with transferred financial assets
		Breakdown of selected statement of profit or loss items
16.1	F 16.01	Interest income and expenses by instrument and counterparty sector
16.2	F 16.02	Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
16.3	F 16.03	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
16.4	F 16.04	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
16.4.1	F 16.04.1	Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
16.5	F 16.05	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
16.6	F 16.06	Gains or losses from hedge accounting
16.7	F 16.07	Impairment on non-financial assets
16.8	F 16.08	Other administrative expenses
		Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
17.1	F 17.01	Reconciliation between accounting and CRR scope of consolidation: Assets
17.2	F 17.02	Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given
17.3	F 17.03	Reconciliation between accounting and CRR scope of consolidation: Liabilities
		Information on performing and non-performing exposures
18	F 18.00	Information on performing and non-performing exposures
18.1	F 18.01	Inflows and outflows of non-performing exposures – loans and advances by counterparty sector
18.2	F 18.02	Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
19	F 19.00	Forborne exposures
		PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
		Geographical breakdown
20.1	F 20.01	Geographical breakdown of assets by location of the activities
20.2	F 20.02	Geographical breakdown of liabilities by location of the activities
20.3	F 20.03	Geographical breakdown of main statement of profit or loss items by location of the activities
20.4	F 20.04	Geographical breakdown of assets by residence of the counterparty
20.5	F 20.05	Geographical breakdown of off-balance sheet exposures by residence of the counterparty
20.6	F 20.06	Geographical breakdown of liabilities by residence of the counterparty
20.7.1	F 20.07.1	Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
21	F 21.00	Tangible and intangible assets: assets subject to operating lease
		Asset management, custody and other service functions
22.1	F 22.01	Fee and commission income and expenses by activity
22.2	F 22.02	Assets involved in the services provided
		Loans and advances: additional information
23.1	F 23.01	Loans and advances: Number of instruments
23.2	F 23.02	Loans and advances: Additional information on gross carrying amounts
23.3	F 23.03	Loans and advances collateralised by immovable property: Breakdown by LTV ratios
23.4	F 23.04	Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk
23.5	F 23.05	Loans and advances: Collateral received and financial guarantees received
23.6	F 23.06	Loans and advances: Accumulated partial write-offs
		Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year
24.1	F 24.01	Loans and advances: Inflows and outflows of non-performing exposures
24.2	F 24.02	Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures
24.3	F 24.03	Loans and advances: Inflow of write-offs of non-performing exposures
		Collateral obtained by taking possession and execution processes
25.1	F 25.01	Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows
25.2	F 25.02	Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained
25.3	F 25.03	Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
26	F 26.00	Forbearance management and quality of forbearance
		PART 3 [SEMI-ANNUAL]
		Off-balance sheet activities: interests in unconsolidated structured entities
30.1	F 30.01	Interests in unconsolidated structured entities
30.2	F 30.02	Breakdown of interests in unconsolidated structured entities by nature of the activities
		Related parties
31.1	F 31.01	Related parties: amounts payable to and amounts receivable from
31.2	F 31.02	Related parties: expenses and income generated by transactions with
		PART 4 [ANNUAL]
		Group structure
40.1	F 40.01	Group structure: ‘entity-by-entity’
40.2	F 40.02	Group structure: ‘instrument-by-instrument’
		Fair value
41.1	F 41.01	Fair value hierarchy: financial instruments at amortised cost
41.2	F 41.02	Use of the Fair Value Option
42	F 42.00	Tangible and intangible assets: carrying amount by measurement method
43	F 43.00	Provisions
		Defined benefit plans and employee benefits
44.1	F 44.01	Components of net defined benefit plan assets and liabilities
44.2	F 44.02	Movements in defined benefit plan obligations
44.3	F 44.03	Staff expenses by type of benefits
44.4	F 44.04	Staff expenses by structure and category of staff
		Breakdown of selected items of statement of profit or loss
45.1	F 45.01	Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
45.2	F 45.02	Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates
45.3	F 45.03	Other operating income and expenses
46	F 46.00	Statement of changes in equity
47	F 47.00	Average duration and recovery periods
COLOUR CODE IN TEMPLATES:
	Parts for National GAAP reporters
	Cell not to be submitted for reporting institutions subject to the relevant accounting framework

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					Annex V.Part 1.27-28
					010
010	Cash, cash balances at central banks and other demand deposits	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits	Annex V.Part 2.3	Annex V.Part 2.3	5
050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 9.Appendix A
060	Derivatives	CRR Annex II	IFRS 9.Appendix A	10
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11	4
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31	4
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32	4
091	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
092	Derivatives	CRR Annex II; Annex V.Part 1.17, 27		10
093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
094	Debt securities	Annex V.Part 1.31		4
095	Loans and advances	Annex V.Part 1.32		4
096	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.8(a)(ii); IFRS 9.4.1.4	4
097	Equity instruments		IAS 32.11	4
098	Debt securities		Annex V.Part 1.31	4
099	Loans and advances		Annex V.Part 1.32	4
100	Financial assets designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6)	IFRS 7.8(a)(i); IFRS 9.4.1.5	4
110	Equity instruments		IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5	4
120	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31	4
130	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32	4
141	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A	4
142	Equity instruments		IAS 32.11	4
143	Debt securities		Annex V.Part 1.31	4
144	Loans and advances		Annex V.Part 1.32	4
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)		4
172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
173	Debt securities	Annex V.Part 1.31		4
174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32		4
175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)		4
176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
177	Debt securities	Annex V.Part 1.31		4
178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32		4
181	Financial assets at amortised cost		IFRS 7.8(f); IFRS 9.4.1.2	4
182	Debt securities		Annex V.Part 1.31	4
183	Loans and advances		Annex V.Part 1.32	4
231	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19		4
390	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
232	Debt securities	Annex V.Part 1.31		4
233	Loans and advances	Annex V.Part 1.32		4
234	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20		4
235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
236	Debt securities	Annex V.Part 1.31		4
237	Loans and advances	Annex V.Part 1.32		4
240	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22	IFRS 9.6.2.1; Annex V.Part 1.22	11
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); IAS 39.89A (a)	IAS 39.89A(a); IFRS 9.6.5.8
260	Investments in subsidiaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4	IAS 1.54(e); Annex V.Part 1.21, Part 2.4	40
270	Tangible assets	BAD art 4.Assets(10)
280	Property, Plant and Equipment		IAS 16.6; IAS 1.54(a); IFRS 16.47(a)	21, 42
290	Investment property		IAS 40.5; IAS 1.54(b); IFRS 16.48	21, 42
300	Intangible assets	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
310	Goodwill	BAD art 4.Assets(9); CRR art 4(1)(113)	IFRS 3.B67(d); CRR art 4(1)(113)
320	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8,118; IFRS 16.47 (a)	21, 42
330	Tax assets		IAS 1.54(n-o)
340	Current tax assets		IAS 1.54(n); IAS 12.5
350	Deferred tax assets	Accounting Directive art 17(1)(f); CRR art 4(1)(106)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
360	Other assets	Annex V.Part 2.5, 6	Annex V.Part 2.5
370	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
375	(-) Haircuts for trading assets at fair value	Annex V Part 1.29
380	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					Annex V.Part 1.27-28
					010
010	Financial liabilities held for trading		IFRS 7.8 (e) (ii); IFRS 9.BA.6	8
020	Derivatives		IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)	10
030	Short positions		IFRS 9.BA7(b)	8
040	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
050	Debt securities issued		Annex V.Part 1.37	8
060	Other financial liabilities		Annex V.Part 1.38-41	8
061	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)		8
062	Derivatives	CRR Annex II; Annex V.Part 1.25		10
063	Short positions			8
064	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36		8
065	Debt securities issued	Annex V.Part 1.37		8
066	Other financial liabilities	Annex V.Part 1.38-41		8
070	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8 (e)(i); IFRS 9.4.2.2	8
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
090	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37	8
100	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41	8
110	Financial liabilities measured at amortised cost	Accounting Directive art 8(3), (6); IAS 39.47	IFRS 7.8(g); IFRS 9.4.2.1	8
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37	8
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41	8
141	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)		8
142	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36		8
143	Debt securities issued	Annex V.Part 1.37		8
144	Other financial liabilities	Annex V.Part 1.38-41		8
150	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26	IFRS 9.6.2.1; Annex V.Part 1.26	11
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)	IAS 39.89A(b), IFRS 9.6.5.8
170	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)	43
175	Funds for general banking risks [if presented within liabilities]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
180	Pensions and other post employment defined benefit obligations	Annex V.Part 2.9	IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	43
190	Other long term employee benefits	Annex V.Part 2.10	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	43
200	Restructuring		IAS 37.71, 84(a)	43
210	Pending legal issues and tax litigation		IAS 37.Appendix C. Examples 6 and 10	43
220	Commitments and guarantees given	BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33	IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11	9 12 43
230	Other provisions	BAD Article 4 Liabilities (6)(c), Off balance sheet items	IAS 37.14	43
240	Tax liabilities		IAS 1.54(n-o)
250	Current tax liabilities		IAS 1.54(n); IAS 12.5
260	Deferred tax liabilities	Accounting Directive art 17(1)(f); CRR art 4(1)(108)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
270	Share capital repayable on demand		IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
280	Other liabilities	Annex V.Part 2.13	Annex V.Part 2.13
290	Liabilities included in disposal groups classified as held for sale		IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
295	Haircuts for trading liabilities at fair value	Annex V Part 1.29
300	TOTAL LIABILITIES		IAS 1.9(b);IG 6

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22	46
020	Paid up capital	BAD art 4.Liabilities(9)	IAS 1.78(e)
030	Unpaid capital which has been called up	BAD art 4.Liabilities(9); Annex V.Part 2.17	Annex V.Part 2.14
040	Share premium	BAD art 4.Liabilities(10); CRR art 4(1)(124)	IAS 1.78(e); CRR art 4(1)(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.18-19	Annex V.Part 2.18-19	46
060	Equity component of compound financial instruments	Accounting Directive art 8(6); Annex V.Part 2.18	IAS 32.28-29; Annex V.Part 2.18
070	Other equity instruments issued	Annex V.Part 2.19	Annex V.Part 2.19
080	Other equity	Annex V.Part 2.20	IFRS 2.10; Annex V.Part 2.20
090	Accumulated other comprehensive income	CRR art 4(1)(100)	CRR art 4(1)(100)	46
095	Items that will not be reclassified to profit or loss		IAS 1.82A(a)
100	Tangible assets		IAS 16.39-41
110	Intangible assets		IAS 38.85-87
120	Actuarial gains or (-) losses on defined benefit pension plans		IAS 1.7, IG6; IAS 19.120(c)
122	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
124	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.IG6; IAS 28.10
320	Fair value changes of equity instruments measured at fair value through other comprehensive income		IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
330	Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income		IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
340	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]		IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
350	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]		IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
360	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk		IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
128	Items that may be reclassified to profit or loss		IAS 1.82A(a) (ii)
130	Hedge of net investments in foreign operations [effective portion]	Accounting Directive art 8(1)(a), (6)(8)	IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
140	Foreign currency translation	BAD art 39(6)	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges reserve [effective portion]	Accounting Directive art 8(1)(a), (6)(8)	IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
155	Fair value changes of debt instruments measured at fair value through other comprehensive income		IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
165	Hedging instruments [not designated elements]		IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60
170	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
180	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.IG6; IAS 28.10
190	Retained earnings	BAD art 4.Liabilities(13); CRR art 4(1)(123)	CRR art 4(1)(123)
200	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8; Annex V.Part 2.28
201	Tangible assets	Accounting Directive art 7(1)
202	Equity instruments	Accounting Directive art 7(1)
203	Debt securities	Accounting Directive art 7(1)
204	Other	Accounting Directive art 7(1)
205	Fair value reserves	Accounting Directive art 8(1)(a)
206	Hedge of net investments in foreign operations	Accounting Directive art 8(1)(a), (8)(b)
207	Hedging derivatives. Cash flow hedges	Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
208	Hedging derivatives. Other hedges	Accounting Directive art 8(1)(a), (8)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), 8(2)
210	Other reserves	BAD art 4 Liabilities(11)-(13)	IAS 1.54; IAS 1.78(e)
215	Funds for general banking risks [if presented within equity]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29	IAS 28.11; Annex V.Part 2.29
230	Other	Annex V.Part 2.29	Annex V.Part 2.29
235	First consolidation differences	Accounting Directive art 24(3)(c)
240	(-) Treasury shares	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30	46
250	Profit or loss attributable to owners of the parent	BAD art 4.Liabilities(14)	IAS 1.81B (b)(ii)	2
260	(-) Interim dividends	CRR Article 26(2b)	IAS 32.35
270	Minority interests [Non-controlling interests]	Accounting Directive art 24(4)	IAS 1.54(q)
280	Accumulated Other Comprehensive Income	CRR art 4(1)(100)	CRR art 4(1)(100)	46
290	Other items			46
300	TOTAL EQUITY		IAS 1.9(c), IG 6	46
310	TOTAL EQUITY AND TOTAL LIABILITIES	BAD art 4.Liabilities	IAS 1.IG6

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31	16
020	Financial assets held for trading		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
025	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
030	Financial assets designated at fair value through profit or loss		IFRS 7.20(a)(i), B5(e)
041	Financial assets at fair value through other comprehensive income		IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
051	Financial assets at amortised cost		IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
070	Derivatives – Hedge accounting, interest rate risk		IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
080	Other assets		Annex V.Part 2.36
085	Interest income on liabilities	Annex V.Part 2.37	IFRS 9.5.7.1, Annex V.Part 2.37
090	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31	16
100	(Financial liabilities held for trading)		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
110	(Financial liabilities designated at fair value through profit or loss)		IFRS 7.20(a)(i), B5(e)
120	(Financial liabilities measured at amortised cost)		IFRS 7.20(b); IFRS 9.5.7.2
130	(Derivatives – Hedge accounting, interest rate risk)		IAS 39.9; Annex V.Part 2.35
140	(Other liabilities)		Annex V.Part 2.38
145	(Interest expense on assets)	Annex V.Part 2.39	IFRS 9.5.7.1, Annex V.Part 2.39
150	(Expenses on share capital repayable on demand)		IFRIC 2.11
160	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	Annex V.Part 2.40	31
170	Financial assets held for trading		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
175	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
191	Financial assets at fair value through other comprehensive income		IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
192	Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	Annex V Part 2 .42	Annex V Part 2 .42
200	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)	22
210	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	IFRS 7.20(c)	22
220	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	Annex V.Part 2.45	16
231	Financial assets at fair value through other comprehensive income		IFRS 9.4.12A; IFRS 9.5.7.10-11
241	Financial assets at amortised cost		IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
260	Financial liabilities measured at amortised cost		IFRS 7.20(a)(v); IFRS 9.5.7.2
270	Other
280	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	16
285	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
287	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44	16, 45
295	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
300	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	Annex V.Part 2.47	16
310	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52 (a)
320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
330	Gains or (-) losses on derecognition of non-financial assets, net	Annex V. Part 2.48	IAS 1.34; Annex V. Part 2.48	45
340	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
350	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
355	TOTAL OPERATING INCOME, NET
360	(Administrative expenses)	BAD art 27.Vertical layout(8)
370	(Staff expenses)	BAD art 27.Vertical layout(8)(a)	IAS 19.7; IAS 1.102, IG 6	44
380	(Other administrative expenses)	BAD art 27.Vertical layout(8)(b);		16
385	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i	Annex V.Part 2.48i
390	(Depreciation)		IAS 1.102, 104
400	(Property, Plant and Equipment)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 16.73(e)(vii)
410	(Investment Properties)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 40.79(d)(iv)
415	(Goodwill)	BAD art 27.Vertical layout(9)
420	(Other intangible assets)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 38.118(e)(vi)
425	Modification gains or (-) losses, net		IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
426	Financial assets at fair value through other comprehensive income		IFRS 7.35J
427	Financial assets at amortised cost		IFRS 7.35J
430	(Provisions or (-) reversal of provisions)		IAS 37.59, 84; IAS 1.98(b)(f)(g)	9 12 43
435	(payment commitments to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i	Annex V.Part 2.48i
440	(Commitments and guarantees given)	BAD art 27.Vertical layout(11)-(12)	IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
450	(Other provisions)
455	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD art 35-37, Annex V.Part 2.52, 53	IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53	12
481	(Financial assets at fair value through other comprehensive income)		IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8	12
491	(Financial assets at amortised cost)		IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8	12
510	(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43	16
520	(Impairment or (-) reversal of impairment on non-financial assets)		IAS 36.126(a)(b)	16
530	(Property, plant and equipment)	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
540	(Investment properties)	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
550	(Goodwill)	BAD art 27.Vertical layout(9)	IFRS 3.Appendix B67(d)(v); IAS 36.124
560	(Other intangible assets)	BAD art 27.Vertical layout(9)	IAS 38.118 (e)(iv)(v)
570	(Other)		IAS 36.126 (a)(b)
580	Negative goodwill recognised in profit or loss	Accounting Directive art 24(3)(f)	IFRS 3.Appendix B64(n)(i)
590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method	BAD art 27.Vertical layout(13)-(14)	Annex V.Part 2.54
600	Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations		IFRS 5.37; Annex V.Part 2.55
610	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS		IAS 1.102, IG 6; IFRS 5.33 A
620	(Tax expense or (-) income related to profit or loss from continuing operations)	BAD art 27.Vertical layout(15)	IAS 1.82(d); IAS 12.77
630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IAS 1, IG 6
632	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
633	Extraordinary profit or loss before tax	BAD art 27.Vertical layout(19)
634	(Tax expense or (-) income related to extraordinary profit or loss)	BAD art 27.Vertical layout(20)
640	Profit or (-) loss after tax from discontinued operations		IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
650	Profit or (-) loss before tax from discontinued operations		IFRS 5.33(b)(i)
660	(Tax expense or (-) income related to discontinued operations)		IFRS 5.33 (b)(ii),(iv)
670	PROFIT OR (-) LOSS FOR THE YEAR	BAD art 27.Vertical layout(23)	IAS 1.81A(a)
680	Attributable to minority interest [non-controlling interests]		IAS 1.81B (b)(i)
690	Attributable to owners of the parent		IAS 1.81B (b)(ii)

		References National GAAP compatible IFRS	Current period
		References National GAAP compatible IFRS	010
010	Profit or (-) loss for the year	IAS 1.7, IG6
020	Other comprehensive income	IAS 1.7, IG6
030	Items that will not be reclassified to profit or loss	IAS 1.82A(a)(i)
040	Tangible assets	IAS 1.7, IG6; IAS 16.39-40
050	Intangible assets	IAS 1.7; IAS 38.85-86
060	Actuarial gains or (-) losses on defined benefit pension plans	IAS 1.7, IG6; IAS 19.120(c)
070	Non-current assets and disposal groups held for sale	IFRS 5.38
080	Share of other recognised income and expense of entities accounted for using the equity method	IAS 1.IG6; IAS 28.10
081	Fair value changes of equity instruments measured at fair value through other comprehensive income	IAS 1.7(d)
083	Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net	IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57
084	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]	IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57
085	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]	IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57
086	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk	IAS 1.7(f)
090	Income tax relating to items that will not be reclassified	IAS 1.91(b); Annex V.Part 2.66
100	Items that may be reclassified to profit or loss	IAS 1.82A(a)(ii)
110	Hedge of net investments in foreign operations [effective portion]	IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58
120	Valuation gains or (-) losses taken to equity	IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58
130	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59
140	Other reclassifications	Annex V.Part 2.65
150	Foreign currency translation	IAS 1.7, IG6; IAS 21.52(b)
160	Translation gains or (-) losses taken to equity	IAS 21.32, 38-47
170	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49
180	Other reclassifications	Annex V.Part 2.65
190	Cash flow hedges [effective portion]	IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);
200	Valuation gains or (-) losses taken to equity	IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)
210	Transferred to profit or loss	IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59
220	Transferred to initial carrying amount of hedged items	IAS 1.IG6;IFRS 9.6.5.11(d)(i)
230	Other reclassifications	Annex V.Part 2.65
231	Hedging instruments [not designated elements]	IAS 1.7(g)(h);IFRS 9.6.5.15,. 6.5.16;IFRS 7.24E (b)(c); Annex V.Part 2.60
232	Valuation gains or (-) losses taken to equity	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)
233	Transferred to profit or loss	IAS 1.7(g)(h);IFRS 9.6.5.15,. 6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61
234	Other reclassifications	Annex V.Part 2.65
241	Debt instruments at fair value through other comprehensive income	IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63
251	Valuation gains or (-) losses taken to equity	IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4
261	Transferred to profit or loss	IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64
270	Other reclassifications	IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65
280	Non-current assets and disposal groups held for sale	IFRS 5.38
290	Valuation gains or (-) losses taken to equity	IFRS 5.38
300	Transferred to profit or loss	IAS 1.7, 92-95; IFRS 5.38
310	Other reclassifications	IFRS 5.IG Example 12
320	Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates	IAS 1.IG6; IAS 28.10
330	Income tax relating to items that may be reclassified to profit or (-) loss	IAS 1.91(b), IG6; Annex V.Part 2.66
340	Total comprehensive income for the year	IAS 1.7, 81A(a), IG6
350	Attributable to minority interest [Non-controlling interest]	IAS 1.83(b)(i), IG6
360	Attributable to owners of the parent	IAS 1.83(b)(ii), IG6

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 1.27
				010
005	Derivatives
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11, Annex V.Part 1.44(b)
030	of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
060	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
190	FINANCIAL ASSETS HELD FOR TRADING	Annex V.Part 1.15(a)	IFRS 9.Appendix A

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Annex V.Part 1.27	Annex V.Part 2.69
				010	020
010	Equity instruments		IAS 32.11, Annex V.Part 1.44(b)
020	of which: credit institutions		Annex V.Part 1.42(c)
030	of which: other financial corporations		Annex V.Part 1.42(d)
040	of which: non-financial corporations		Annex V.Part 1.42(e)
050	Debt securities		Annex V.Part 1.31, 44(b)
060	Central banks		Annex V.Part 1.42(a)
070	General governments		Annex V.Part 1.42(b)
080	Credit institutions		Annex V.Part 1.42(c)
090	Other financial corporations		Annex V.Part 1.42(d)
100	Non-financial corporations		Annex V.Part 1.42(e)
110	Loans and advances		Annex V.Part 1.32, 44(a)
120	Central banks		Annex V.Part 1.42(a)
130	General governments		Annex V.Part 1.42(b)
140	Credit institutions		Annex V.Part 1.42(c)
150	Other financial corporations		Annex V.Part 1.42(d)
160	Non-financial corporations		Annex V.Part 1.42(e)
170	Households		Annex V.Part 1.42(f)
180	NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS		IFRS 7.8(a)(ii); IFRS 9.4.1.4

		References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Annex V.Part 1.27	Annex V.Part 2.69
				010	020
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
020	of which: at cost		IAS 39.46(c)
030	of which: credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.38(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.38(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.38(e)
060	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
190	FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	Accounting Directive art 8(1)(a), (6)	IFRS 7.8(a)(i); IFRS 9.4.1.5

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Gross carrying amount

Annex V.Part 1.34(b)

Accumulated impairment

Annex V.Part 2.70(b), 71

Accumulated partial write-offs

Accumulated total write-offs

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

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

Credit-impaired assets (Stage 3)

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

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

Credit-impaired assets (Stage 3)

of which: instruments with low credit risk

Annex V.Part 1.27

IFRS 9.5.5.5; IFRS 7.35M(a)

IFRS 9.B5.5.22-24; Annex V.Part 2.75

IFRS 9.5.5.3, IFRS 7.35M(b)(i)

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

010

015

020

030

040

050

060

070

080

090

010

Equity instruments

IAS 32.11; Annex V.Part 1.44(b)

020

of which: credit institutions

Annex V.Part 1.42(c)

030

of which: other financial corporations

Annex V.Part 1.42(d)

040

of which: non-financial corporations

Annex V.Part 1.42(e)

050

Debt securities

Annex V.Part 1.31, 44(b)

060

Central banks

Annex V.Part 1.42(a)

070

General governments

Annex V.Part 1.42(b)

080

Credit institutions

Annex V.Part 1.42(c)

090

Other financial corporations

Annex V.Part 1.42(d)

100

Non-financial corporations

Annex V.Part 1.42(e)

110

Loans and advances

Annex V.Part 1.32, 44(a)

120

Central banks

Annex V.Part 1.42(a)

130

General governments

Annex V.Part 1.42(b)

140

Credit institutions

Annex V.Part 1.42(c)

150

Other financial corporations

Annex V.Part 1.42(d)

160

Non-financial corporations

Annex V.Part 1.42(e)

165

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

170

Households

Annex V.Part 1.42(f)

180

FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

IFRS 7.8(h); IFRS 9.4.1.2A

190

of which: purchased credit-impaired financial assets

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77

References 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

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

		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

		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

		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)

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

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)

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

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

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

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

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

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

			References	Gross carrying amount	Carrying amount Annex V.Part 1.27-28
				Gross carrying amount	Central banks	General governments	Credit institutions	Other financial corporations	Non-financial corporations	Households
				Annex V.Part 1.34	Annex V.Part 1.42(a)	Annex V.Part 1.42(b)	Annex V.Part 1.42(c)	Annex V.Part 1.42(d)	Annex V.Part 1.42(e)	Annex V.Part 1.42(f)
				005	010	020	030	040	050	060
By product	010	On demand [call] and short notice [current account]	Annex V.Part 2.85(a)
	020	Credit card debt	Annex V.Part 2.85(b)
	030	Trade receivables	Annex V.Part 2.85(c)
	040	Finance leases	Annex V.Part 2.85(d)
	050	Reverse repurchase loans	Annex V.Part 2.85(e)
	060	Other term loans	Annex V.Part 2.85(f)
	070	Advances that are not loans	Annex V.Part 2.85(g)
	080	LOANS AND ADVANCES	Annex V.Part 1.32, 44(a)
By collateral	090	of which: Loans collateralized by immovable property	Annex V.Part 2.86(a), 87
By collateral	100	of which: other collateralized loans	Annex V.Part 2.86(b), 87
By purpose	110	of which: credit for consumption	Annex V.Part 2.88(a)
By purpose	120	of which: lending for house purchase	Annex V.Part 2.88(b)
By subordination	130	of which: project finance loans	Annex V.Part 2.89; CRR Art 147(8)

		References	Non-financial corporations Annex V.Part 1.42(e), Part 2.91
			Gross carrying amount				Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				of which: loans and advances subject to impairment	Of which: non-performing		Accumulated impairment
				of which: loans and advances subject to impairment	Of which: non-performing	of which: defaulted
			Annex V.Part 1.34	Annex V.Part 2.93	Annex V.Part 2. 213-232	CRR art 178; Annex V.Part 2.237(b)	Annex V.Part 2.70-71	Annex V.Part 2.69
			010	011	012	013	021	022
010	A Agriculture, forestry and fishing	NACE Regulation
020	B Mining and quarrying	NACE Regulation
030	C Manufacturing	NACE Regulation
040	D Electricity, gas, steam and air conditioning supply	NACE Regulation
050	E Water supply	NACE Regulation
060	F Construction	NACE Regulation
070	G Wholesale and retail trade	NACE Regulation
080	H Transport and storage	NACE Regulation
090	I Accommodation and food service activities	NACE Regulation
100	J Information and communication	NACE Regulation
105	K Financial and insurance activities	NACE Regulation, Annex V.Part 2.92
110	L Real estate activities	NACE Regulation
120	M Professional, scientific and technical activities	NACE Regulation
130	N Administrative and support service activities	NACE Regulation
140	O Public administration and defence, compulsory social security	NACE Regulation
150	P Education	NACE Regulation
160	Q Human health services and social work activities	NACE Regulation
170	R Arts, entertainment and recreation	NACE Regulation
180	S Other services	NACE Regulation
190	LOANS AND ADVANCES	Annex V.Part 1.32, Part 2.90

		References 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)

		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)

				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	Accumulated changes in fair value due to credit risk
			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

				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

References National GAAP compatible IFRS

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

Annex V.Part 2.107-108, 118

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

Annex V Part 2.106-109

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

Commitments and financial guarantees measured at fair value

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

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

(Stage 2)

Credit-impaired instruments

(Stage 3)

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

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

(Stage 2)

Credit-impaired instruments

(Stage 3)

Nominal amount

Provision

Nominal amount

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

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

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

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

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

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

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

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

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

Annex V Part 2.69

010

020

030

040

050

060

100

110

120

130

010

Loan commitments given

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

021

of which: non-performing

Annex V.Part 2.117

030

Central banks

Annex V.Part 1.42(a)

040

General governments

Annex V.Part 1.42(b)

050

Credit institutions

Annex V.Part 1.42(c)

060

Other financial corporations

Annex V.Part 1.42(d)

070

Non-financial corporations

Annex V.Part 1.42(e)

080

Households

Annex V.Part 1.42(f)

090

Financial guarantees given

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

101

of which: non-performing

Annex V.Part 2.117

110

Central banks

Annex V.Part 1.42(a)

120

General governments

Annex V.Part 1.42(b)

130

Credit institutions

Annex V.Part 1.42(c)

140

Other financial corporations

Annex V.Part 1.42(d)

150

Non-financial corporations

Annex V.Part 1.42(e)

160

Households

Annex V.Part 1.42(f)

170

Other Commitments given

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

181

of which: non-performing

Annex V.Part 2.117

190

Central banks

Annex V.Part 1.42(a)

200

General governments

Annex V.Part 1.42(b)

210

Credit institutions

Annex V.Part 1.42(c)

220

Other financial corporations

Annex V.Part 1.42(d)

230

Non-financial corporations

Annex V.Part 1.42(e)

240

Households

Annex V.Part 1.42(f)

		References 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)

				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)

	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
				Financial assets Held for trading and trading	of which: Financial assets measured at a cost-based method / LOCOM	Financial liabilities Held for trading and trading	of which: Financial liabilities measured at a cost-based method / LOCOM	Positive value	Negative value	Total Trading	of which: sold
			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)

	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)

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

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

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)

		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

		References National GAAP based on BAD	Carrying amount
		References National GAAP based on BAD	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)

		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)

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 2.155

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

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

		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

	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	Financial guarantees received
			IFRS 7.36(b)	Annex V.Part 2.173(a)	Annex V.Part 2.173(a)	Annex V.Part 2.173(b)(i)	Annex V.Part 2.173(b)(ii)	Annex V.Part 2.173(b)(iii)	Annex V.Part 2.173(b)(iv)	Annex V.Part 2.173(c)
				010	020	030	031	032	041	050
010	Loans and advances	Annex V.Part 1.32, 44(a)	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)

				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

				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

		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

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

080

Loans and advances

Annex V.Part 1.32

091

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

092

Equity instruments

IAS 32.11

093

Debt securities

Annex V.Part 1.31

094

Loans and advances

Annex V.Part 1.32

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

		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

		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

		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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	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)

		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

		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)

		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)

		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

		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

		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

		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

		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

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

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

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

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

Annex V. Part 2. 222, 235-236

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

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

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

Annex V. Part 2. 238

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

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

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

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

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

Annex V. Part 2. 239

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. 213-216, 223-239

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. 236, 238

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)

020

Central banks

Annex V.Part 1.42(a)

030

General governments

Annex V.Part 1.42(b)

040

Credit institutions

Annex V.Part 1.42(c)

050

Other financial corporations

Annex V.Part 1.42(d)

060

Non-financial corporations

Annex V.Part 1.42(e)

070

Loans and advances

Annex V.Part 1.32, 44(a)

080

Central banks

Annex V.Part 1.42(a)

090

General governments

Annex V.Part 1.42(b)

100

Credit institutions

Annex V.Part 1.42(c)

110

Other financial corporations

Annex V.Part 1.42(d)

120

Non-financial corporations

Annex V.Part 1.42(e)

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

140

Of which: Loans collateralised by commercial immovable property

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

150

Households

Annex V.Part 1.42(f)

160

Of which: Loans collateralised by residential immovable property

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

170

Of which: Credit for consumption

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

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

181

Debt securities

Annex V.Part 1.31, 44(b)

182

Central banks

Annex V.Part 1.42(a)

183

General governments

Annex V.Part 1.42(b)

184

Credit institutions

Annex V.Part 1.42(c)

185

Other financial corporations

Annex V.Part 1.42(d)

186

Non-financial corporations

Annex V.Part 1.42(e)

191

Loans and advances

Annex V.Part 1.32, 44(a)

192

Central banks

Annex V.Part 1.42(a)

193

General governments

Annex V.Part 1.42(b)

194

Credit institutions

Annex V.Part 1.42(c)

195

Other financial corporations

Annex V.Part 1.42(d)

196

Non-financial corporations

Annex V.Part 1.42(e)

900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

903

Of which: Loans collateralised by commercial immovable property

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

197

Households

Annex V.Part 1.42(f)

910

Of which: Loans collateralised by residential immovable property

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

913

Of which: Credit for consumption

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

201

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

Annex V.Part 2.233(b)

211

Debt securities

Annex V.Part 1.31, 44(b)

212

Central banks

Annex V.Part 1.42(a)

213

General governments

Annex V.Part 1.42(b)

214

Credit institutions

Annex V.Part 1.42(c)

215

Other financial corporations

Annex V.Part 1.42(d)

216

Non-financial corporations

Annex V.Part 1.42(e)

221

Loans and advances

Annex V.Part 1.32, 44(a)

222

Central banks

Annex V.Part 1.42(a)

223

General governments

Annex V.Part 1.42(b)

224

Credit institutions

Annex V.Part 1.42(c)

225

Other financial corporations

Annex V.Part 1.42(d)

226

Non-financial corporations

Annex V.Part 1.42(e)

920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

923

Of which: Loans collateralised by commercial immovable property

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

227

Households

Annex V.Part 1.42(f)

930

Of which: Loans collateralised by residential immovable property

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

933

Of which: Credit for consumption

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

231

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

Annex V.Part 2.233(c), 234

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.220

340

Loan commitments given

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

360

General governments

Annex V.Part 1.42(b)

370

Credit institutions

Annex V.Part 1.42(c)

380

Other financial corporations

Annex V.Part 1.42(d)

390

Non-financial corporations

Annex V.Part 1.42(e)

400

Households

Annex V.Part 1.42(f)

410

Financial guarantees given

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)

430

General governments

Annex V.Part 1.42(b)

440

Credit institutions

Annex V.Part 1.42(c)

450

Other financial corporations

Annex V.Part 1.42(d)

460

Non-financial corporations

Annex V.Part 1.42(e)

470

Households

Annex V.Part 1.42(f)

480

Other Commitments given

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

500

General governments

Annex V.Part 1.42(b)

510

Credit institutions

Annex V.Part 1.42(c)

520

Other financial corporations

Annex V.Part 1.42(d)

530

Non-financial corporations

Annex V.Part 1.42(e)

540

Households

Annex V.Part 1.42(f)

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217

				Gross carrying amount of loans and advances
				Gross carrying amount of loans and advances
				Inflows to non-performing exposures	(-) Outflows from non-performing exposures
				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

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. 256, 259-262

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

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

Annex V. Part 2. 222, 235-236

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

Annex V. Part 2. 259-263

Annex V. Part 2. 238

Annex V. Part 2. 267

Annex V. Part 2. 238

Annex V. Part 2. 207

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 207

Annex V. Part 2. 239

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. 256, 259-262

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

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

Annex V. Part 2. 222, 235-236

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

Annex V. Part 2. 259-263

Annex V. Part 2. 238

Annex V. Part 2. 267

Annex V. Part 2. 238

Annex V. Part 2. 207

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 207

Annex V. Part 2. 239

0010

Non-finan-cial corpo-rations

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

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

0020

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

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

0030

Loans collateralised by commercial immovable property

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

0040

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

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

0050

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

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

0060

Of which: Loans with LTV ratio higher than 100 %

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

0070

House-holds

Loans collateralised by residential immovable property

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

0080

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

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

0090

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

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

0100

Of which: Loans with LTV ratio higher than 100 %

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

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. 241(a), 267

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

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. 241(a), 267

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

Annex V. Part 2. 268

005

Cash balances at central banks and other demand deposits

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)

020

Central banks

Annex V.Part 1.42(a)

030

General governments

Annex V.Part 1.42(b)

040

Credit institutions

Annex V.Part 1.42(c)

050

Other financial corporations

Annex V.Part 1.42(d)

060

Non-financial corporations

Annex V.Part 1.42(e)

070

Loans and advances

Annex V.Part 1.32, 44(a)

080

Central banks

Annex V.Part 1.42(a)

090

General governments

Annex V.Part 1.42(b)

100

Credit institutions

Annex V.Part 1.42(c)

110

Other financial corporations

Annex V.Part 1.42(d)

120

Non-financial corporations

Annex V.Part 1.42(e)

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

140

Of which: Loans collateralised by commercial immovable property

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

150

Households

Annex V.Part 1.42(f)

160

Of which: Loans collateralised by residential immovable property

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

170

Of which: Credit for consumption

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

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.249(a)

181

Debt securities

Annex V.Part 1.31, 44(b)

182

Central banks

Annex V.Part 1.42(a)

183

General governments

Annex V.Part 1.42(b)

184

Credit institutions

Annex V.Part 1.42(c)

185

Other financial corporations

Annex V.Part 1.42(d)

186

Non-financial corporations

Annex V.Part 1.42(e)

191

Loans and advances

Annex V.Part 1.32, 44(a)

192

Central banks

Annex V.Part 1.42(a)

193

General governments

Annex V.Part 1.42(b)

194

Credit institutions

Annex V.Part 1.42(c)

195

Other financial corporations

Annex V.Part 1.42(d)

196

Non-financial corporations

Annex V.Part 1.42(e)

900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

903

Of which: Loans collateralised by commercial immovable property

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

197

Households

Annex V.Part 1.42(f)

910

Of which: Loans collateralised by residential immovable property

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

913

Of which: Credit for consumption

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

201

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

Annex V.Part 2.249(b)

211

Debt securities

Annex V.Part 1.31, 44(b)

212

Central banks

Annex V.Part 1.42(a)

213

General governments

Annex V.Part 1.42(b)

214

Credit institutions

Annex V.Part 1.42(c)

215

Other financial corporations

Annex V.Part 1.42(d)

216

Non-financial corporations

Annex V.Part 1.42(e)

221

Loans and advances

Annex V.Part 1.32, 44(a)

222

Central banks

Annex V.Part 1.42(a)

223

General governments

Annex V.Part 1.42(b)

224

Credit institutions

Annex V.Part 1.42(c)

225

Other financial corporations

Annex V.Part 1.42(d)

226

Non-financial corporations

Annex V.Part 1.42(e)

920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

923

Of which: Loans collateralised by commercial immovable property

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

227

Households

Annex V.Part 1.42(f)

930

Of which: Loans collateralised by residential immovable property

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

933

Of which: Credit for consumption

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

231

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

Annex V.Part 2.249

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.246

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.247

340

Loan commitments given

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

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

		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

		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

		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)

				Gross carrying amount						Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
					Of which: held for trading or trading	of which: financial assets subject to impairment	Of which: forborne	Of which: non-perfoming
					Of which: held for trading or trading	of which: financial assets subject to impairment	Of which: forborne		of which: 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)

				Nominal amount				Provisions for commitments and guarantees given
					Of which: forborne	Of which: non-perfoming		Provisions for commitments and guarantees given
					Of which: forborne	Of which: non-perfoming	of which: defaulted
		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

		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)

		References	Non-financial corporations Annex V. Part 2.271, 277
			Gross carrying amount			Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Gross carrying amount	of which: loans and advances subject to impairment	Of which: non-performing	Accumulated impairment
			Annex V.Part 1.34, Part 2.275	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
			010	011	012	021	022
010	A Agriculture, forestry and fishing	NACE Regulation
020	B Mining and quarrying	NACE Regulation
030	C Manufacturing	NACE Regulation
040	D Electricity, gas, steam and air conditioning supply	NACE Regulation
050	E Water supply	NACE Regulation
060	F Construction	NACE Regulation
070	G Wholesale and retail trade	NACE Regulation
080	H Transport ans storage	NACE Regulation
090	I Accommodation and food service activities	NACE Regulation
100	J Information and communication	NACE Regulation
105	K Financial and insurance activities	NACE Regulation
110	L Real estate activities	NACE Regulation
120	M Professional, scientific and technical activities	NACE Regulation
130	N Administrative and support service activities	NACE Regulation
140	O Public administration and defence, compulsory social security	NACE Regulation
150	P Education	NACE Regulation
160	Q Human health services and social work activities	NACE Regulation
170	R Arts, entertainment and recreation	NACE Regulation
180	S Other services	NACE Regulation
190	LOANS AND ADVANCES	Annex V.Part 1.32

		References 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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	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)

		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

Number of instruments

(Annex V.Part 2.320)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

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

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

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

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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

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

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

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

0040

of which: Non-financial corporations – SMEs

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

0050

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

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

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

Annex V.Part 2.239ix

0080

Loans and advances in pre-litigation status

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

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

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

0120

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

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

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

Annex V.Part 2.239ix

0150

Loans and advances in litigation status

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

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations – SMEs

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

0190

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

Annex V.Part 2.239ix

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0210

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

Annex V.Part 2.239ix

Gross carrying amount

(Annex V.Part 1.34)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

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

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

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

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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

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

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

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

0050

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

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

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

Annex V.Part 2.239ix

0080

Loans and advances at cost or at amortised cost

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

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

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

0120

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

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

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

Annex V.Part 2.239ix

0150

Loans and advances in pre-litigation status

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

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations – SMEs

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

0190

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

Annex V.Part 2.239ix

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0210

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

Annex V.Part 2.239ix

0220

Loans and advances in litigation status

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

0230

of which: Households

Annex V.Part 1.42(f)

0240

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0250

of which: Non-financial corporations – SMEs

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

0260

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

Annex V.Part 2.239ix

0270

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0280

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

Annex V.Part 2.239ix

0290

Unsecured loans and advances without guarantees

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

0300

of which: Households

Annex V.Part 1.42(f)

0310

of which: Non-financial corporations – SMEs

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

0320

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

Annex V.Part 2.239ix

0330

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0340

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

Annex V.Part 2.239ix

0350

Loans and advances with an accumulated coverage ratio > 90 %

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

0360

of which: Households

Annex V.Part 1.42(f)

0370

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0380

of which: Non-financial corporations – SMEs

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

0390

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

Annex V.Part 2.239ix

0400

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0410

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

Annex V.Part 2.239ix

Gross carrying amount

(Annex V.Part 1.34)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

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

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

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

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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances collateralised by immovable property

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

0020

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

Annex V.Part 2.239x, 325

0030

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

Annex V.Part 2.239x, 325

0040

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0050

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

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

0060

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

Annex V.Part 2.239x, 325

0070

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

Annex V.Part 2.239x, 325

0080

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0090

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

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

0100

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

Annex V.Part 2.239x, 325

0110

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

Annex V.Part 2.239x, 325

0120

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0130

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

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

0140

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

Annex V.Part 2.239x, 325

0150

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

Annex V.Part 2.239x, 325

0160

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

0170

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

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

0180

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

Annex V.Part 2.239x, 325

0190

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

Annex V.Part 2.239x, 325

0200

Of which: Loans with a LTV higher than 100 %

Annex V.Part 2.239x, 325

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

(Annex V. Part 2.69-71)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

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

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

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

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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

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

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

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

0050

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

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

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

Annex V.Part 2.239ix

0080

Loans and advances at cost or at amortised cost

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

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

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

0120

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

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

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

Annex V.Part 2.239ix

0150

Unsecured loans and advances without guarantees

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

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Non-financial corporations – SMEs

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

0180

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

Annex V.Part 2.239ix

0190

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0200

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

Annex V.Part 2.239ix

Maximum amount of the collateral or guarantee that can be considered

Annex V.Part 2.171-172, 174

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

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

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

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

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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Financial guarantees received on loans and advances

Annex V.Part 2.319, 326

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

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

0050

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

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

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

Annex V.Part 2.239ix

0080

Collateral received on loans and advances

Annex V.Part 2.319, 326

0090

of which: Households

Annex V.Part 1.42(f)

0100

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0110

of which: Non-financial corporations – SMEs

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

0120

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

Annex V.Part 2.239ix

0130

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0140

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

Annex V.Part 2.239ix

0150

Immovable property collateral received on loans and advances

Annex V.Part 2.319, 326

0160

of which: Households

Annex V.Part 1.42(f)

0170

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0180

of which: Non-financial corporations – SMEs

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

0190

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

Annex V.Part 2.239ix

0200

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0210

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

Annex V.Part 2.239ix

0220

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

Annex V.Part 2.319, 326, 327

0230

of which: Immovable property collateral

Annex V.Part 2.319, 326, 327

Accumulated partial write-offs

(Annex V.Part 2.72, 74)

Performing

Non Performing

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

Past due > 90 days

of which: Exposures with forbearance measures

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

of which: Exposures with forbearance measures

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 years <=2 years

Past due > 2 years <=5 years

Past due > 5 years <=7 years

Past due > 7 years

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

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

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0010

Loans and advances

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

0020

of which: Households

Annex V.Part 1.42(f)

0030

of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

0040

of which: Non-financial corporations – SMEs

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

0050

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

Annex V.Part 2.239ix

0060

of which: Non-financial corporations – other than SMEs

Annex V.Part 1.42(e)

0070

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

Annex V.Part 2.239ix

				Gross Carrying amount (Annex V. Part 1.34)
				Non-performing exposures – loans and advances
					of which: Households		of which: Non-financial corporations
						of which: Loans collateralised by residential immovable property		of which: SMEs		of which: CRE loans to NFCs other than SMEs
									of which: Commercial Real Estate (CRE) loans	of which: CRE loans to NFCs other than SMEs
			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

				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

				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

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 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

0020

Inflows of collateral during the period

Annex V.Part 2.345, 349

0030

Inflow due to new collateral obtained by taking possession

Annex V.Part 2.345, 349

0040

Inflow due to positive changes in value

Annex V.Part 2.345, 349

0050

Outflows of collateral during the period

Annex V.Part 2.346, 349

0060

Outflow for which cash was collected

Annex V.Part 2.347, 349

0070

Cash collected net of costs

Annex V.Part 2.347

0080

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

Annex V.Part 2.347

0090

Outflow with replacement by financial instrument

Annex V.Part 2.346, 349

0100

Financing granted

Annex V.Part 2.347

0110

Outflow due to negative changes in value

Annex V.Part 2.346, 349

0120

Closing balance

Annex V.Part 2.341, 342

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 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

0020

Of which: under construction / development

Annex V. Part 2.350, 352(a)

0030

Commercial immovable property

Annex V. Part 2.350, 351

0040

Of which: under construction / development

Annex V. Part 2.350, 352(a)

0050

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

Annex V. Part 2.350, 352(b)

0060

Of which: Land with planning permission for development

Annex V. Part 2.350, 352(b)

0070

Of which: Land without planning permission for development

Annex V. Part 2.350, 352(b)

0080

Movable property

Annex V. Part 2.350, 351

0090

Equity and debt securities

Annex V. Part 2.350, 351

0100

Other

Annex V. Part 2.350, 351

0110

Total

Annex V. Part 2.350, 351

0120

Number of Collateral obtained by taking possession

Annex V. Part 2.350, 351

				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

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

0020

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

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

0030

Grace period/payment moratorium

Annex V.Part 2.358(a)

0040

Interest rate reduction

Annex V.Part 2.358(b)

0050

Extension of maturity/term

Annex V.Part 2.358(c)

0060

Rescheduled payments

Annex V.Part 2.358(d)

0070

Debt forgiveness

Annex V.Part 2.358(e)

0080

Debt asset swaps

Annex V.Part 2.358(f)

0090

Other forbearance measures

Annex V.Part 2.358(g)

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

Annex V.Part 1.34, Part 2.355

0100

Loans and advances having been forborne twice

Annex V.Part 2.360(a)(i)

0110

Loans and advances having been forborne more than twice

Annex V.Part 2.360(a)(i)

0120

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

Annex V.Part 2.360(a)(ii)

0130

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

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

		References 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

	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

		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

		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

LEI code

Entity code

Entity name

Entry date

Share capital of investee

Equity of investee

Total assets of investee

Profit or (-) loss of investee

Residence of investee

Sector of investee

NACE Code

Accumulated equity interest [%]

Voting rights [%]

Group structure [relationship]

Accounting treatment [Accounting Group]

Accounting treatment [CRR Group]

Carrying amount

Acquisition cost

Goodwill link to Investee

Fair value of investments for which there are published price quotations

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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(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

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

		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)
				Fair value IFRS 7.25-26	Level 1 IFRS 13.76	Level 2 IFRS 13.81	Level 3 IFRS 13.86
				010	020	030	040
ASSETS
015	Financial assets at amortised cost	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

		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

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

		References National GAAP 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)

		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)

		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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	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

				Current period
				Total staff
					of which: Identified staff
					of which: Identified staff	of which: Management body (in its management function) and senior management	of which: Management body (in its supervisory function)
		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

		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)

		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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Income	Expenses
		References National GAAP based on BAD	References National GAAP compatible IFRS	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

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 1.9(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)

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]

			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)

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