ANNEX IV
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
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FINREP TEMPLATES FOR GAAP |
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TEMPLATE NUMBER |
TEMPLATE CODE |
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
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PART 1 [QUARTERLY FREQUENCY] |
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Balance Sheet Statement [Statement of Financial Position] |
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1.1 |
F 01.01 |
Balance Sheet Statement: assets |
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1.2 |
F 01.02 |
Balance Sheet Statement: liabilities |
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1.3 |
F 01.03 |
Balance Sheet Statement: equity |
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2 |
F 02.00 |
Statement of profit or loss |
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3 |
F 03.00 |
Statement of comprehensive income |
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Breakdown of financial assets by instrument and by counterparty sector |
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4.1 |
F 04.01 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
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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 |
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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 |
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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 |
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4.4.1 |
F 04.04.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
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4.5 |
F 04.05 |
Subordinated financial assets |
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4.6 |
F 04.06 |
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
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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 |
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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 |
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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 |
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4.10 |
F 04.10 |
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
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5.1 |
F 05.01 |
Loans and advances other than held for trading, trading or held for sale assets by product |
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6.1 |
F 06.01 |
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
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Financial assets subject to impairment that are past due |
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7.1 |
F 07.01 |
Financial assets subject to impairment that are past due |
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7.2 |
F 07.02 |
Financial assets subject to impairment that are past due under national GAAP |
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Breakdown of financial liabilities |
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8.1 |
F 08.01 |
Breakdown of financial liabilities by product and by counterparty sector |
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8.2 |
F 08.02 |
Subordinated financial liabilities |
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Loan commitments, financial guarantees and other commitments |
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9.1 |
F 09.01 |
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
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9.1.1 |
F 09.01.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
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9.2 |
F 09.02 |
Loan commitments, financial guarantees and other commitments received |
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10 |
F 10.00 |
Derivatives - Trading and economic hedges |
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Hedge accounting |
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11.1 |
F 11.01 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
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11.2 |
F 11.02 |
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
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11.3 |
F 11.03 |
Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
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11.3.1 |
F 11.03.1 |
Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio |
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11.4 |
F 11.04 |
Hedged items in fair value hedges |
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Movements in allowances and provisions for credit losses |
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12 |
F 12.00 |
Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
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12.1 |
F 12.01 |
Movements in allowances and provisions for credit losses |
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12.2 |
F 12.02 |
Transfers between impairment stages (gross basis presentation) |
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Collateral and guarantees received |
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13.1 |
F 13.01 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
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13.2.1 |
F 13.02.1 |
Collateral obtained by taking possession during the period [held at the reference date] |
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13.3.1 |
F 13.03.1 |
Collateral obtained by taking possession accumulated |
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14 |
F 14.00 |
Fair value hierarchy: financial instruments at fair value |
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15 |
F 15.00 |
Derecognition and financial liabilities associated with transferred financial assets |
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Breakdown of selected statement of profit or loss items |
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16.1 |
F 16.01 |
Interest income and expenses by instrument and counterparty sector |
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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 |
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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 |
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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 |
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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 |
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16.5 |
F 16.05 |
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
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16.6 |
F 16.06 |
Gains or losses from hedge accounting |
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16.7 |
F 16.07 |
Impairment on non-financial assets |
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16.8 |
F 16.08 |
Other administrative expenses |
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Reconciliation between accounting and CRR scope of consolidation: Balance Sheet |
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17.1 |
F 17.01 |
Reconciliation between accounting and CRR scope of consolidation: Assets |
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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 |
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17.3 |
F 17.03 |
Reconciliation between accounting and CRR scope of consolidation: Liabilities |
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Information on performing and non-performing exposures |
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18 |
F 18.00 |
Information on performing and non-performing exposures |
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18.1 |
F 18.01 |
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
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18.2 |
F 18.02 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
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19 |
F 19.00 |
Forborne exposures |
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PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
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Geographical breakdown |
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20.1 |
F 20.01 |
Geographical breakdown of assets by location of the activities |
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20.2 |
F 20.02 |
Geographical breakdown of liabilities by location of the activities |
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20.3 |
F 20.03 |
Geographical breakdown of main statement of profit or loss items by location of the activities |
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20.4 |
F 20.04 |
Geographical breakdown of assets by residence of the counterparty |
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20.5 |
F 20.05 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
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20.6 |
F 20.06 |
Geographical breakdown of liabilities by residence of the counterparty |
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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 |
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21 |
F 21.00 |
Tangible and intangible assets: assets subject to operating lease |
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Asset management, custody and other service functions |
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22.1 |
F 22.01 |
Fee and commission income and expenses by activity |
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22.2 |
F 22.02 |
Assets involved in the services provided |
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Loans and advances: additional information |
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23.1 |
F 23.01 |
Loans and advances: Number of instruments |
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23.2 |
F 23.02 |
Loans and advances: Additional information on gross carrying amounts |
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23.3 |
F 23.03 |
Loans and advances collateralised by immovable property: Breakdown by LTV ratios |
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23.4 |
F 23.04 |
Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk |
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23.5 |
F 23.05 |
Loans and advances: Collateral received and financial guarantees received |
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23.6 |
F 23.06 |
Loans and advances: Accumulated partial write-offs |
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Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year |
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24.1 |
F 24.01 |
Loans and advances: Inflows and outflows of non-performing exposures |
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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 |
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24.3 |
F 24.03 |
Loans and advances: Inflow of write-offs of non-performing exposures |
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Collateral obtained by taking possession and execution processes |
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25.1 |
F 25.01 |
Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows |
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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 |
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25.3 |
F 25.03 |
Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) |
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26 |
F 26.00 |
Forbearance management and quality of forbearance |
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PART 3 [SEMI-ANNUAL] |
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Off-balance sheet activities: interests in unconsolidated structured entities |
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30.1 |
F 30.01 |
Interests in unconsolidated structured entities |
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30.2 |
F 30.02 |
Breakdown of interests in unconsolidated structured entities by nature of the activities |
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Related parties |
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31.1 |
F 31.01 |
Related parties: amounts payable to and amounts receivable from |
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31.2 |
F 31.02 |
Related parties: expenses and income generated by transactions with |
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PART 4 [ANNUAL] |
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Group structure |
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40.1 |
F 40.01 |
Group structure: ‘entity-by-entity’ |
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40.2 |
F 40.02 |
Group structure: ‘instrument-by-instrument’ |
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Fair value |
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41.1 |
F 41.01 |
Fair value hierarchy: financial instruments at amortised cost |
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41.2 |
F 41.02 |
Use of the Fair Value Option |
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42 |
F 42.00 |
Tangible and intangible assets: carrying amount by measurement method |
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43 |
F 43.00 |
Provisions |
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Defined benefit plans and employee benefits |
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44.1 |
F 44.01 |
Components of net defined benefit plan assets and liabilities |
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44.2 |
F 44.02 |
Movements in defined benefit plan obligations |
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44.3 |
F 44.03 |
Staff expenses by type of benefits |
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44.4 |
F 44.04 |
Staff expenses by structure and category of staff |
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Breakdown of selected items of statement of profit or loss |
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45.1 |
F 45.01 |
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
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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 |
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45.3 |
F 45.03 |
Other operating income and expenses |
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46 |
F 46.00 |
Statement of changes in equity |
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47 |
F 47.00 |
Average duration and recovery periods |
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1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
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References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
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Annex V.Part 1.27-28 |
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0010 |
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0010 |
Cash, cash balances at central banks and other demand deposits |
BAD art 4.Assets(1) |
IAS 1.54 (i) |
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0020 |
Cash on hand |
Annex V.Part 2.1 |
Annex V.Part 2.1 |
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0030 |
Cash balances at central banks |
BAD art 13(2); Annex V.Part 2.2 |
Annex V.Part 2.2 |
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0040 |
Other demand deposits |
Annex V.Part 2.3 |
Annex V.Part 2.3 |
5 |
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0050 |
Financial assets held for trading |
Accounting Directive art 8(1)(a), (5); IAS 39.9 |
IFRS 9.Appendix A |
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0060 |
Derivatives |
CRR Annex II |
IFRS 9.Appendix A |
10 |
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|
0070 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
4 |
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|
0080 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.31 |
4 |
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|
0090 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.32 |
4 |
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|
0091 |
Trading financial assets |
BAD Article 32-33; Annex V.Part 1.17 |
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0092 |
Derivatives |
CRR Annex II; Annex V.Part 1.17, 27 |
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10 |
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0093 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
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0094 |
Debt securities |
Annex V.Part 1.31 |
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4 |
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|
0095 |
Loans and advances |
Annex V.Part 1.32 |
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4 |
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|
0096 |
Non-trading financial assets mandatorily at fair value through profit or loss |
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IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
4 |
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0097 |
Equity instruments |
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IAS 32.11 |
4 |
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0098 |
Debt securities |
|
Annex V.Part 1.31 |
4 |
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0099 |
Loans and advances |
|
Annex V.Part 1.32 |
4 |
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0100 |
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 |
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|
0110 |
Equity instruments |
|
IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 |
4 |
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0120 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
4 |
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0130 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
4 |
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0141 |
Financial assets at fair value through other comprehensive income |
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IFRS 7.8(h); IFRS 9.4.1.2A |
4 |
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0142 |
Equity instruments |
|
IAS 32.11 |
4 |
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0143 |
Debt securities |
|
Annex V.Part 1.31 |
4 |
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|
0144 |
Loans and advances |
|
Annex V.Part 1.32 |
4 |
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|
0171 |
Non-trading non-derivative financial assets measured at fair value through profit or loss |
BAD art 36(2) |
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4 |
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|
0172 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
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|
0173 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
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|
0174 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
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4 |
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0175 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), (8) |
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4 |
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|
0176 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
0177 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
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|
0178 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
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4 |
|
|
0181 |
Financial assets at amortised cost |
|
IFRS 7.8(f); IFRS 9.4.1.2 |
4 |
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|
0182 |
Debt securities |
|
Annex V.Part 1.31 |
4 |
|
|
0183 |
Loans and advances |
|
Annex V.Part 1.32 |
4 |
|
|
0231 |
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 |
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4 |
|
|
0390 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
0232 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
|
|
0233 |
Loans and advances |
Annex V.Part 1.32 |
|
4 |
|
|
0234 |
Other non-trading non-derivative financial assets |
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 |
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4 |
|
|
0235 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
0236 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
|
|
0237 |
Loans and advances |
Annex V.Part 1.32 |
|
4 |
|
|
0240 |
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 |
|
|
0250 |
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 |
|
|
|
0260 |
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 |
|
|
0270 |
Tangible assets |
BAD art 4.Assets(10) |
|
|
|
|
0280 |
Property, Plant and Equipment |
|
IAS 16.6; IAS 1.54(a); IFRS 16.47(a) |
21, 42 |
|
|
0290 |
Investment property |
|
IAS 40.5; IAS 1.54(b); IFRS 16.48 |
21, 42 |
|
|
0300 |
Intangible assets |
BAD art 4.Assets(9); CRR art 4(1)(115) |
IAS 1.54(c); CRR art 4(1)(115) |
|
|
|
0310 |
Goodwill |
BAD art 4.Assets(9); CRR art 4(1)(113) |
IFRS 3.B67(d); CRR art 4(1)(113) |
|
|
|
0320 |
Other intangible assets |
BAD art 4.Assets(9) |
IAS 38.8,118; IFRS 16.47 (a) |
21, 42 |
|
|
0330 |
Tax assets |
|
IAS 1.54(n-o) |
|
|
|
0340 |
Current tax assets |
|
IAS 1.54(n); IAS 12.5 |
|
|
|
0350 |
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) |
|
|
|
0360 |
Other assets |
Annex V.Part 2.5, 6 |
Annex V.Part 2.5 |
|
|
|
0370 |
Non-current assets and disposal groups classified as held for sale |
|
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 |
|
|
|
0375 |
(-) Haircuts for trading assets at fair value |
Annex V Part 1.29 |
|
|
|
|
0380 |
TOTAL ASSETS |
BAD art 4 Assets |
IAS 1.9(a), IG 6 |
|
|
1.2 Liabilities
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
|
|
Annex V.Part 1.27-28 |
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|
0010 |
|||||
|
0010 |
Financial liabilities held for trading |
|
IFRS 7.8 (e) (ii); IFRS 9.BA.6 |
8 |
|
|
0020 |
Derivatives |
|
IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) |
10 |
|
|
0030 |
Short positions |
|
IFRS 9.BA7(b) |
8 |
|
|
0040 |
Deposits |
|
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
0050 |
Debt securities issued |
|
Annex V.Part 1.37 |
8 |
|
|
0060 |
Other financial liabilities |
|
Annex V.Part 1.38-41 |
8 |
|
|
0061 |
Trading financial liabilities |
Accounting Directive art 8(1)(a),(3),(6) |
|
8 |
|
|
0062 |
Derivatives |
CRR Annex II; Annex V.Part 1.25 |
|
10 |
|
|
0063 |
Short positions |
|
|
8 |
|
|
0064 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
8 |
|
|
0065 |
Debt securities issued |
Annex V.Part 1.37 |
|
8 |
|
|
0066 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
8 |
|
|
0070 |
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 |
|
|
0080 |
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 |
|
|
0090 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
8 |
|
|
0100 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
8 |
|
|
0110 |
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 |
|
|
0120 |
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 |
|
|
0130 |
Debt securities issued |
Annex V.Part 1.31 |
Annex V.Part 1.37 |
8 |
|
|
0140 |
Other financial liabilities |
Annex V.Part 1.32-34 |
Annex V.Part 1.38-41 |
8 |
|
|
0141 |
Non-trading non-derivative financial liabilities measured at a cost-based method |
Accounting Directive art 8(3) |
|
8 |
|
|
0142 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
8 |
|
|
0143 |
Debt securities issued |
Annex V.Part 1.37 |
|
8 |
|
|
0144 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
8 |
|
|
0150 |
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 |
|
|
0160 |
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 |
|
|
|
0170 |
Provisions |
BAD art 4.Liabilities(6) |
IAS 37.10; IAS 1.54(l) |
43 |
|
|
0175 |
Funds for general banking risks [if presented within liabilities] |
BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 |
|
|
|
|
0180 |
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 |
|
|
0190 |
Other long term employee benefits |
Annex V.Part 2.10 |
IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 |
43 |
|
|
0200 |
Restructuring |
|
IAS 37.71 |
43 |
|
|
0210 |
Pending legal issues and tax litigation |
|
IAS 37.14, Appendix C. Examples 6 and 10 |
43 |
|
|
0220 |
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 |
|
|
0230 |
Other provisions |
BAD Article 4 Liabilities (6)(c ), Off balance sheet items |
IAS 37.14 |
43 |
|
|
0240 |
Tax liabilities |
|
IAS 1.54(n-o) |
|
|
|
0250 |
Current tax liabilities |
|
IAS 1.54(n); IAS 12.5 |
|
|
|
0260 |
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) |
|
|
|
0270 |
Share capital repayable on demand |
|
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 |
|
|
|
0280 |
Other liabilities |
Annex V.Part 2.13 |
Annex V.Part 2.13 |
|
|
|
0290 |
Liabilities included in disposal groups classified as held for sale |
|
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 |
|
|
|
0295 |
Haircuts for trading liabilities at fair value |
Annex V Part 1.29 |
|
|
|
|
0300 |
TOTAL LIABILITIES |
|
IAS 1.9(b);IG 6 |
|
|
1.3 Equity
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
|
|
0010 |
|||||
|
0010 |
Capital |
BAD art 4.Liabilities(9), BAD art 22 |
IAS 1.54(r), BAD art 22 |
46 |
|
|
0020 |
Paid up capital |
BAD art 4.Liabilities(9) |
IAS 1.78(e) |
|
|
|
0030 |
Unpaid capital which has been called up |
BAD art 4.Liabilities(9); Annex V.Part 2.17 |
Annex V.Part 2.14 |
|
|
|
0040 |
Share premium |
BAD art 4.Liabilities(10); CRR art 4(1)(124) |
IAS 1.78(e); CRR art 4(1)(124) |
46 |
|
|
0050 |
Equity instruments issued other than capital |
Annex V.Part 2.18-19 |
Annex V.Part 2.18-19 |
46 |
|
|
0060 |
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 |
|
|
|
0070 |
Other equity instruments issued |
Annex V.Part 2.19 |
Annex V.Part 2.19 |
|
|
|
0080 |
Other equity |
Annex V.Part 2.20 |
IFRS 2.10; Annex V.Part 2.20 |
|
|
|
0090 |
Accumulated other comprehensive income |
CRR art 4(1)(100) |
CRR art 4(1)(100) |
46 |
|
|
0095 |
Items that will not be reclassified to profit or loss |
|
IAS 1.82A(a) |
|
|
|
0100 |
Tangible assets |
|
IAS 16.39-41 |
|
|
|
0110 |
Intangible assets |
|
IAS 38.85-87 |
|
|
|
0120 |
Actuarial gains or (-) losses on defined benefit pension plans |
|
IAS 1.7, IG6; IAS 19.120(c) |
|
|
|
0122 |
Non-current assets and disposal groups classified as held for sale |
|
IFRS 5.38, IG Example 12 |
|
|
|
0124 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
|
IAS 1.IG6; IAS 28.10 |
|
|
|
0320 |
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 |
|
|
|
0330 |
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 |
|
|
|
0340 |
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 |
|
|
|
0350 |
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 |
|
|
|
0360 |
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 |
|
|
|
0128 |
Items that may be reclassified to profit or loss |
|
IAS 1.82A(a) (ii) |
|
|
|
0130 |
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 |
|
|
|
0140 |
Foreign currency translation |
BAD art 39(6) |
IAS 21.52(b); IAS 21.32, 38-49 |
|
|
|
0150 |
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 |
|
|
|
0155 |
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 |
|
|
|
0165 |
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 |
|
|
|
0170 |
Non-current assets and disposal groups classified as held for sale |
|
IFRS 5.38, IG Example 12 |
|
|
|
0180 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
|
IAS 1.IG6; IAS 28.10 |
|
|
|
0190 |
Retained earnings |
BAD art 4.Liabilities(13); CRR art 4(1)(123) |
CRR art 4(1)(123) |
|
|
|
0200 |
Revaluation reserves |
BAD art 4.Liabilities(12) |
IFRS 1.30, D5-D8; Annex V.Part 2.28 |
|
|
|
0201 |
Tangible assets |
Accounting Directive art 7(1) |
|
|
|
|
0202 |
Equity instruments |
Accounting Directive art 7(1) |
|
|
|
|
0203 |
Debt securities |
Accounting Directive art 7(1) |
|
|
|
|
0204 |
Other |
Accounting Directive art 7(1) |
|
|
|
|
0205 |
Fair value reserves |
Accounting Directive art 8(1)(a) |
|
|
|
|
0206 |
Hedge of net investments in foreign operations |
Accounting Directive art 8(1)(a), (8)(b) |
|
|
|
|
0207 |
Hedging derivatives.Cash flow hedges |
Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) |
|
|
|
|
0208 |
Hedging derivatives. Other hedges |
Accounting Directive art 8(1)(a), (8)(a) |
|
|
|
|
0209 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), 8(2) |
|
|
|
|
0210 |
Other reserves |
BAD art 4 Liabilities(11)-(13) |
IAS 1.54; IAS 1.78(e) |
|
|
|
0215 |
Funds for general banking risks [if presented within equity] |
BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 |
|
|
|
|
0220 |
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 |
|
|
|
0230 |
Other |
Annex V.Part 2.29 |
Annex V.Part 2.29 |
|
|
|
0235 |
First consolidation differences |
Accounting Directive art 24(3)(c) |
|
|
|
|
0240 |
(-) 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 |
|
|
0250 |
Profit or loss attributable to owners of the parent |
BAD art 4.Liabilities(14) |
IAS 1.81B (b)(ii) |
2 |
|
|
0260 |
(-) Interim dividends |
CRR Article 26(2b) |
IAS 32.35 |
|
|
|
0270 |
Minority interests [Non-controlling interests] |
Accounting Directive art 24(4) |
IAS 1.54(q) |
|
|
|
0280 |
Accumulated Other Comprehensive Income |
CRR art 4(1)(100) |
CRR art 4(1)(100) |
46 |
|
|
0290 |
Other items |
|
|
46 |
|
|
0300 |
TOTAL EQUITY |
|
IAS 1.9(c), IG 6 |
46 |
|
|
0310 |
TOTAL EQUITY AND TOTAL LIABILITIES |
BAD art 4.Liabilities |
IAS 1.IG6 |
|
|
2. Statement of profit or loss
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Current period |
|
|
0010 |
|||||
|
0010 |
Interest income |
BAD art 27.Vertical layout(1); Annex V.Part 2.31 |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
0020 |
Financial assets held for trading |
|
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 |
|
|
|
0025 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 |
|
|
|
0030 |
Financial assets designated at fair value through profit or loss |
|
IFRS 7.20(a)(i), B5(e) |
|
|
|
0041 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A |
|
|
|
0051 |
Financial assets at amortised cost |
|
IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
0070 |
Derivatives - Hedge accounting, interest rate risk |
|
IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 |
|
|
|
0080 |
Other assets |
|
Annex V.Part 2.36 |
|
|
|
0085 |
Interest income on liabilities |
Annex V.Part 2.37 |
IFRS 9.5.7.1, Annex V.Part 2.37 |
|
|
|
0090 |
(Interest expenses) |
BAD art 27.Vertical layout(2); Annex V.Part 2.31 |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
0100 |
(Financial liabilities held for trading) |
|
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 |
|
|
|
0110 |
(Financial liabilities designated at fair value through profit or loss) |
|
IFRS 7.20(a)(i), B5(e) |
|
|
|
0120 |
(Financial liabilities measured at amortised cost) |
|
IFRS 7.20(b); IFRS 9.5.7.2 |
|
|
|
0130 |
(Derivatives - Hedge accounting, interest rate risk) |
|
IAS 39.9; Annex V.Part 2.35 |
|
|
|
0140 |
(Other liabilities) |
|
Annex V.Part 2.38 |
|
|
|
0145 |
(Interest expense on assets) |
Annex V.Part 2.39 |
IFRS 9.5.7.1, Annex V.Part 2.39 |
|
|
|
0150 |
(Expenses on share capital repayable on demand) |
|
IFRIC 2.11 |
|
|
|
0160 |
Dividend income |
BAD art 27.Vertical layout(3); Annex V.Part 2.40 |
Annex V.Part 2.40 |
31 |
|
|
0170 |
Financial assets held for trading |
|
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 |
|
|
|
0175 |
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 |
|
|
|
0191 |
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 |
|
|
|
0192 |
Investments in subsidiaries, joint ventures and associates accounted for using other than equity method |
Annex V Part 2 .42 |
Annex V Part 2 .42 |
|
|
|
0200 |
Fee and commission income |
BAD art 27.Vertical layout(4) |
IFRS 7.20(c) |
22 |
|
|
0210 |
(Fee and commission expenses) |
BAD art 27.Vertical layout(5) |
IFRS 7.20(c) |
22 |
|
|
0220 |
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 |
|
|
0231 |
Financial assets at fair value through other comprehensive income |
|
IFRS 9.4.12A; IFRS 9.5.7.10-11 |
|
|
|
0241 |
Financial assets at amortised cost |
|
IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
0260 |
Financial liabilities measured at amortised cost |
|
IFRS 7.20(a)(v); IFRS 9.5.7.2 |
|
|
|
0270 |
Other |
|
|
|
|
|
0280 |
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 |
|
|
0285 |
Gains or (-) losses on trading financial assets and liabilities, net |
BAD art 27.Vertical layout(6) |
|
16 |
|
|
0287 |
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 |
|
|
|
0290 |
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 |
|
|
0295 |
Gains or (-) losses on non-trading financial assets and liabilities, net |
BAD art 27.Vertical layout(6) |
|
16 |
|
|
0300 |
Gains or (-) losses from hedge accounting, net |
Accounting Directive art 8(1)(a), (6), (8) |
Annex V.Part 2.47 |
16 |
|
|
0310 |
Exchange differences [gain or (-) loss], net |
BAD art 39 |
IAS 21.28, 52 (a) |
|
|
|
0320 |
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 |
Annex V.Part 2.56 |
|
|
|
0330 |
Gains or (-) losses on derecognition of non-financial assets, net |
Annex V. Part 2.48 |
IAS 1.34; Annex V. Part 2.48 |
45 |
|
|
0340 |
Other operating income |
BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 |
Annex V.Part 2.314-316 |
45 |
|
|
0350 |
(Other operating expenses) |
BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 |
Annex V.Part 2.314-316 |
45 |
|
|
0355 |
TOTAL OPERATING INCOME, NET |
|
|
|
|
|
0360 |
(Administrative expenses) |
BAD art 27.Vertical layout(8) |
|
|
|
|
0370 |
(Staff expenses) |
BAD art 27.Vertical layout(8)(a) |
IAS 19.7; IAS 1.102, IG 6 |
44 |
|
|
0380 |
(Other administrative expenses) |
BAD art 27.Vertical layout(8)(b); |
|
16 |
|
|
0385 |
(Cash contributions to resolution funds and deposit guarantee schemes) |
Annex V.Part 2.48i |
Annex V.Part 2.48i |
|
|
|
0390 |
(Depreciation) |
|
IAS 1.102, 104 |
|
|
|
0400 |
(Property, Plant and Equipment) |
BAD art 27.Vertical layout(9) |
IAS 1.104; IAS 16.73(e)(vii) |
|
|
|
0410 |
(Investment Properties) |
BAD art 27.Vertical layout(9) |
IAS 1.104; IAS 40.79(d)(iv) |
|
|
|
0415 |
(Goodwill) |
BAD art 27.Vertical layout(9) |
|
|
|
|
0420 |
(Other intangible assets) |
BAD art 27.Vertical layout(9) |
IAS 1.104; IAS 38.118(e)(vi) |
|
|
|
0425 |
Modification gains or (-) losses, net |
|
IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 |
|
|
|
0426 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.35J |
|
|
|
0427 |
Financial assets at amortised cost |
|
IFRS 7.35J |
|
|
|
0430 |
(Provisions or (-) reversal of provisions) |
|
IAS 37.59, 84; IAS 1.98(b)(f)(g) |
9 12 43 |
|
|
0435 |
(payment commitments to resolution funds and deposit guarantee schemes) |
Annex V.Part 2.48i |
Annex V.Part 2.48i |
|
|
|
0440 |
(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 |
|
|
|
0450 |
(Other provisions) |
|
|
|
|
|
0455 |
(Increases or (-) decreases of the fund for general banking risks, net) |
BAD art 38.2 |
|
|
|
|
0460 |
(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 |
|
|
0481 |
(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 |
|
|
0491 |
(Financial assets at amortised cost) |
|
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 |
12 |
|
|
0510 |
(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 |
|
|
0520 |
(Impairment or (-) reversal of impairment on non-financial assets) |
|
IAS 36.126(a)(b) |
16 |
|
|
0530 |
(Property, plant and equipment) |
BAD art 27.Vertical layout(9) |
IAS 16.73(e)(v-vi) |
|
|
|
0540 |
(Investment properties) |
BAD art 27.Vertical layout(9) |
IAS 40.79(d)(v) |
|
|
|
0550 |
(Goodwill) |
BAD art 27.Vertical layout(9) |
IFRS 3.Appendix B67(d)(v); IAS 36.124 |
|
|
|
0560 |
(Other intangible assets) |
BAD art 27.Vertical layout(9) |
IAS 38.118 (e)(iv)(v) |
|
|
|
0570 |
(Other) |
|
IAS 36.126 (a)(b) |
|
|
|
0580 |
Negative goodwill recognised in profit or loss |
Accounting Directive art 24(3)(f) |
IFRS 3.Appendix B64(n)(i) |
|
|
|
0590 |
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 |
|
|
|
0600 |
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 |
|
|
|
0610 |
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
|
IAS 1.102, IG 6; IFRS 5.33 A |
|
|
|
0620 |
(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 |
|
|
|
0630 |
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
BAD art 27.Vertical layout(16) |
IAS 1, IG 6 |
|
|
|
0632 |
Extraordinary profit or (-) loss after tax |
BAD art 27.Vertical layout(21) |
|
|
|
|
0633 |
Extraordinary profit or loss before tax |
BAD art 27.Vertical layout(19) |
|
|
|
|
0634 |
(Tax expense or (-) income related to extraordinary profit or loss) |
BAD art 27.Vertical layout(20) |
|
|
|
|
0640 |
Profit or (-) loss after tax from discontinued operations |
|
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 |
|
|
|
0650 |
Profit or (-) loss before tax from discontinued operations |
|
IFRS 5.33(b)(i) |
|
|
|
0660 |
(Tax expense or (-) income related to discontinued operations) |
|
IFRS 5.33 (b)(ii),(iv) |
|
|
|
0670 |
PROFIT OR (-) LOSS FOR THE YEAR |
BAD art 27.Vertical layout(23) |
IAS 1.81A(a) |
|
|
|
0680 |
Attributable to minority interest [non-controlling interests] |
|
IAS 1.81B (b)(i) |
|
|
|
0690 |
Attributable to owners of the parent |
|
IAS 1.81B (b)(ii) |
|
|
3. Statement of comprehensive income
|
|
References National GAAP compatible IFRS |
Current period |
|
|
0010 |
|||
|
0010 |
Profit or (-) loss for the year |
IAS 1.7, IG6 |
|
|
0020 |
Other comprehensive income |
IAS 1.7, IG6 |
|
|
0030 |
Items that will not be reclassified to profit or loss |
IAS 1.82A(a)(i) |
|
|
0040 |
Tangible assets |
IAS 1.7, IG6; IAS 16.39-40 |
|
|
0050 |
Intangible assets |
IAS 1.7; IAS 38.85-86 |
|
|
0060 |
Actuarial gains or (-) losses on defined benefit pension plans |
IAS 1.7, IG6; IAS 19.120(c) |
|
|
0070 |
Non-current assets and disposal groups held for sale |
IFRS 5.38 |
|
|
0080 |
Share of other recognised income and expense of entities accounted for using the equity method |
IAS 1.IG6; IAS 28.10 |
|
|
0081 |
Fair value changes of equity instruments measured at fair value through other comprehensive income |
IAS 1.7(d) |
|
|
0083 |
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 |
|
|
0084 |
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 |
|
|
0085 |
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 |
|
|
0086 |
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk |
IAS 1.7(f) |
|
|
0090 |
Income tax relating to items that will not be reclassified |
IAS 1.91(b); Annex V.Part 2.66 |
|
|
0100 |
Items that may be reclassified to profit or loss |
IAS 1.82A(a)(ii) |
|
|
0110 |
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 |
|
|
0120 |
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 |
|
|
0130 |
Transferred to profit or loss |
IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 |
|
|
0140 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
0150 |
Foreign currency translation |
IAS 1.7, IG6; IAS 21.52(b) |
|
|
0160 |
Translation gains or (-) losses taken to equity |
IAS 21.32, 38-47 |
|
|
0170 |
Transferred to profit or loss |
IAS 1.7, 92-95; IAS 21.48-49 |
|
|
0180 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
0190 |
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); |
|
|
0200 |
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) |
|
|
0210 |
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 |
|
|
0220 |
Transferred to initial carrying amount of hedged items |
IAS 1.IG6;IFRS 9.6.5.11(d)(i) |
|
|
0230 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
0231 |
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 |
|
|
0232 |
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) |
|
|
0233 |
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 |
|
|
0234 |
Other reclassifications |
Annex V.Part 2.65 |
|
|
0241 |
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 |
|
|
0251 |
Valuation gains or (-) losses taken to equity |
IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 |
|
|
0261 |
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 |
|
|
0270 |
Other reclassifications |
IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 |
|
|
0280 |
Non-current assets and disposal groups held for sale |
IFRS 5.38 |
|
|
0290 |
Valuation gains or (-) losses taken to equity |
IFRS 5.38 |
|
|
0300 |
Transferred to profit or loss |
IAS 1.7, 92-95; IFRS 5.38 |
|
|
0310 |
Other reclassifications |
IFRS 5.IG Example 12 |
|
|
0320 |
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates |
IAS 1.IG6; IAS 28.10 |
|
|
0330 |
Income tax relating to items that may be reclassified to profit or (-) loss |
IAS 1.91(b), IG6; Annex V.Part 2.66 |
|
|
0340 |
Total comprehensive income for the year |
IAS 1.7, 81A(a), IG6 |
|
|
0350 |
Attributable to minority interest [Non-controlling interest] |
IAS 1.83(b)(i), IG6 |
|
|
0360 |
Attributable to owners of the parent |
IAS 1.83(b)(ii), IG6 |
|
4. Breakdown of financial assets by instrument and by counterparty sector
4.1 Financial assets held for trading
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
|
|
Annex V.Part 1.27 |
||||
|
0010 |
||||
|
0005 |
Derivatives |
|
|
|
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11, Annex V.Part 1.44(b) |
|
|
0030 |
of which: credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
0040 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
0050 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
0060 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31, 44(b) |
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
0120 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32, 44(a) |
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
0190 |
FINANCIAL ASSETS HELD FOR TRADING |
Annex V.Part 1.15(a) |
IFRS 9.Appendix A |
|
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|
|
Annex V.Part 1.27 |
Annex V.Part 2.69 |
||||
|
0010 |
0020 |
||||
|
0010 |
Equity instruments |
|
IAS 32.11, Annex V.Part 1.44(b) |
|
|
|
0020 |
of which: credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
0030 |
of which: other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
0040 |
of which: non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
0050 |
Debt securities |
|
Annex V.Part 1.31, 44(b) |
|
|
|
0060 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
0070 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
0080 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
0090 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
0100 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
0110 |
Loans and advances |
|
Annex V.Part 1.32, 44(a) |
|
|
|
0120 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
0130 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
0140 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
0150 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
0160 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
0170 |
Households |
|
Annex V.Part 1.42(f) |
|
|
|
0180 |
NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS |
|
IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
|
|
4.2.2 Financial assets designated at fair value through profit or loss
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|
|
Annex V.Part 1.27 |
Annex V.Part 2.69 |
||||
|
0010 |
0020 |
||||
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
0020 |
of which: at cost |
|
IAS 39.46(c) |
|
|
|
0030 |
of which: credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.38(c) |
|
|
|
0040 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.38(d) |
|
|
|
0050 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.38(e) |
|
|
|
0060 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
|
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0120 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
|
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
0190 |
FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS |
Accounting Directive art 8(1)(a), (6) |
IFRS 7.8(a)(i); IFRS 9.4.1.5 |
|
|
4.3.1 Financial assets at fair value through other comprehensive income
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
Gross carrying amount Annex V.Part 1.34(b) |
Accumulated impairment Annex V.Part 2.70(b), 71 |
Accumulated partial write-offs |
Accumulated total write-offs |
||||||||
|
Assets without significant increase in credit risk since initial recognition (Stage 1) |
|
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
Purchased or originated credit-impaired financial assets |
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) |
Purchased or originated credit-impaired financial assets |
|||||||
|
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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 |
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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) |
IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 |
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 |
||||
|
0010 |
0015 |
0020 |
0030 |
0040 |
0041 |
0050 |
0060 |
0070 |
0071 |
0080 |
0090 |
||||
|
0010 |
Equity instruments |
|
IAS 32.11; Annex V.Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
of which: credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
of which: other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Debt securities |
|
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Loans and advances |
|
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0165 |
Of which: Small and Medium-sized Enterprises |
|
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
Households |
|
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |
|
IFRS 7.8(h); IFRS 9.4.1.2A |
|
|
|
|
|
|
|
|
|
|
|
|
4.4.1 Financial assets at amortised cost
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
Gross carrying amount Annex V.Part 1.34(b) |
Accumulated impairment Annex V.Part 2.70(a), 71 |
Accumulated partial write-offs |
Accumulated total write-offs |
||||||||
|
Assets without significant increase in credit risk since initial recognition (Stage 1) |
|
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
Purchased or originated credit-impaired financial assets |
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) |
Purchased or originated credit-impaired financial assets |
|||||||
|
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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 |
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 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) |
IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 |
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 |
||||
|
0010 |
0015 |
0020 |
0030 |
0040 |
0041 |
0050 |
0060 |
0070 |
0071 |
0080 |
0090 |
||||
|
0010 |
Debt securities |
|
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Loans and advances |
|
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Central banks |
|
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
General governments |
|
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Credit institutions |
|
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Other financial corporations |
|
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Non-financial corporations |
|
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0125 |
Of which: Small and Medium-sized Enterprises |
|
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Households |
|
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
FINANCIAL ASSETS AT AMORTISED COST |
|
IFRS 7.8(f); IFRS 9.4.1.2 |
|
|
|
|
|
|
|
|
|
|
|
|
4.5 Subordinated financial assets
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
|
|
Annex V.Part 1.27-28 |
||||
|
0010 |
||||
|
0010 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
0020 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
0030 |
SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS |
Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 |
Annex V.Part 2.78, 100 |
|
4.6 Trading Financial assets
|
|
References National GAAP based on BAD |
Carrying amount |
|
|
Annex V.Part 1.27-28 |
|||
|
0010 |
|||
|
0005 |
Derivatives |
CRR Annex II; Annex V.Part 1.17, Part 2.68 |
|
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
|
|
0020 |
of which: unquoted |
|
|
|
0030 |
of which: credit institutions |
Annex V.Part 1.42(c) |
|
|
0040 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
|
|
0050 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
|
|
0060 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
0120 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
|
|
0190 |
TRADING FINANCIAL ASSETS |
BAD Article 32-33; Annex V.Part 1.17 |
|
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss
|
|
References National GAAP based on BAD |
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|
|
Annex V.Part 1.27-28 |
Annex V.Part 2.69 |
|||
|
0010 |
0021 |
|||
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
|
|
|
0020 |
of which: unquoted |
|
|
|
|
0030 |
of which: credit institutions |
Annex V.Part 1.42(c) |
|
|
|
0040 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
0050 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
0060 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
0120 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
|
|
|
0190 |
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS |
BAD art 36(2) |
|
|
4.8 Non-trading non-derivative financial assets measured at fair value to equity
|
|
References National GAAP based on BAD |
Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79 |
Financial assets subject to impairment Annex V.Part 2.79 |
|||||||||
|
Carrying amount |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
Carrying amount |
Gross carrying amount Annex V Part 1.34(d) |
Specific allowances for credit risk |
General allowances for credit risk affecting carrying amount |
General allowances for banking risk affecting carrying amount |
Accumulated partial write-offs |
Accumulated total write-offs |
||||
|
Unimpaired assets |
Impaired assets |
|||||||||||
|
Annex V.Part 1.27-28 |
Annex V.Part 2.69 |
Annex V.Part 1.27-28 |
|
CRR art 4(95) |
CRR art 4(95), Annex V Part 2.70(c),71 |
CRR art 4(95); Annex V.Part 2.70(c),71 |
CRR art 4(95); Annex V. Part 2.70(c), 71, 82 |
CRR art 4(95); Annex V. Part 2.72-74 |
CRR art 4(95); Annex V. Part 2.72-74 |
|||
|
0010 |
0030 |
0035 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
|||
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2. Part 2.4-5; Annex V Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
|
0020 |
of which: unquoted |
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
of which: credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
0050 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
0060 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
0120 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
0175 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
0190 |
NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY |
Accounting Directive art 8(1)(a), 8(2) |
|
|
|
|
|
|
|
|
|
|
4.9 Non-trading non-derivative financial assets measured at a cost-based method
|
|
References National GAAP based on BAD |
Gross carrying amount Annex V.Part 1.34(c),34(e) |
Specific allowances for credit risk |
General allowances for credit risk affecting carrying amount |
General allowances for banking risk affecting carrying amount |
Carrying amount |
|
Accumulated negative value adjustments on LOCOM assets - market risk induced |
Accumulated negative value adjustments on LOCOM assets - credit risk induced |
Accumulated partial write-offs |
Accumulated total write-offs |
||||
|
Unimpaired assets |
|
Impaired assets |
|
of which: assets under LOCOM |
|||||||||||
|
of which: assets under LOCOM |
of which: assets under LOCOM |
||||||||||||||
|
Annex V.Part 2.80 |
Annex V.Part 1.19 |
CRR art 4(95), Annex V.Part 2.80 |
Annex V.Part 1.19 |
CRR art 4(95); Annex V.Part 2.70(c), 71 |
CRR art 4(95); Annex V.Part 2.70(c),71 |
CRR art 4(95); Annex V.Part 2.70(c), 71, 82 |
Annex V.Part 1.27-28 |
Annex V.Part 1.19 |
Annex V.Part 2.80 |
Annex V.Part 2.80 |
CRR art 4(95); Annex V.Part 2.72-74 |
CRR art 4(95); Annex V.Part 2.72-74 |
|||
|
0010 |
0015 |
0020 |
0025 |
0030 |
0041 |
0045 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
|||
|
0005 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0006 |
of which: unquoted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0007 |
of which: credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0008 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0009 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0125 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD |
BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19 |
|
|
|
|
|
|
|
|
|
|
|
|
|
4.10 Other non-trading non-derivative financial assets
|
|
References National GAAP based on BAD |
Gross carrying amount Annex V.Part 1.34(e),34(f) |
Specific allowances for credit risk |
General allowances for credit risk affecting carrying amount |
General allowances for banking risk affecting carrying amount |
Carrying amount |
|
Accumulated negative value adjustments on LOCOM assets - market risk induced |
Accumulated negative value adjustments on LOCOM assets - credit risk induced |
Accumulated partial write-offs |
Accumulated total write-offs |
||||
|
Unimpaired assets |
|
Impaired assets |
|
of which: assets under LOCOM |
|||||||||||
|
of which: assets under LOCOM |
of which: assets under LOCOM |
||||||||||||||
|
Annex V.Part 2.81 |
Annex V.Part 1.20 |
Annex V.Part 2.81 |
CRR art 4(95); Annex V.Part 1.20 |
CRR art 4(95); Annex V.Part 2.70(c), 71 |
CRR art 4(95); Annex V.Part 2.70(c),71 |
CRR art 4(95); Annex V.Part 2.70(c), 71, 82 |
Annex V.Part 1.27-28 |
Annex V.Part 1.20 |
Annex V.Part 2.81 |
Annex V.Part 2.81 |
CRR art 4(95); Annex V.Part 2.72-74 |
CRR art 4(95); Annex V.Part 2.72-74 |
|||
|
0015 |
0016 |
0020 |
0025 |
0030 |
0040 |
0050 |
0010 |
0070 |
0080 |
0090 |
0100 |
0110 |
|||
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
of which: unquoted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
of which: credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
of which: non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0175 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS |
Accounting Directive art 8(1)(a), 8(2); Annex V.Part 1.20 |
|
|
|
|
|
|
|
|
|
|
|
|
|
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
|
|
References |
Gross carrying amount |
Carrying amount Annex V.Part 1.27-28 |
|||||||
|
Central banks |
General governments |
Credit institutions |
Other financial corporations |
Non-financial corporations |
Households |
|||||
|
Annex V.Part 1.34 |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(f) |
||||
|
0005 |
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
||||
|
By product |
0010 |
On demand [call] and short notice [current account] |
Annex V.Part 2.85(a) |
|
|
|
|
|
|
|
|
0020 |
Credit card debt |
Annex V.Part 2.85(b) |
|
|
|
|
|
|
|
|
|
0030 |
Trade receivables |
Annex V.Part 2.85(c) |
|
|
|
|
|
|
|
|
|
0040 |
Finance leases |
Annex V.Part 2.85(d) |
|
|
|
|
|
|
|
|
|
0050 |
Reverse repurchase loans |
Annex V.Part 2.85(e) |
|
|
|
|
|
|
|
|
|
0060 |
Other term loans |
Annex V.Part 2.85(f) |
|
|
|
|
|
|
|
|
|
0070 |
Advances that are not loans |
Annex V.Part 2.85(g) |
|
|
|
|
|
|
|
|
|
0080 |
LOANS AND ADVANCES |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
By collateral |
0090 |
of which: Loans collateralized by immovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
0100 |
of which: other collateralized loans |
Annex V.Part 2.86(b), 87 |
|
|
|
|
|
|
|
|
|
By purpose |
0110 |
of which: credit for consumption |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
|
0120 |
of which: lending for house purchase |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
|
|
By subordination |
0130 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
|
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
6.1 Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
|
|
References |
Non-financial corporations Annex V.Part 1.42(e), Part 2.91 |
||||||
|
Gross carrying amount |
|
Accumulated impairment |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
|||||
|
of which: loans and advances subject to impairment |
Of which: non-performing |
|
||||||
|
of which: defaulted |
|
|
||||||
|
Annex V.Part 1.34 |
Annex V.Part 2.93 |
Annex V.Part 2. 213-232 |
CRR art 178; Annex V.Part 2.237(b) |
Annex V.Part 2.70-71 |
Annex V.Part 2.69 |
|||
|
0010 |
0011 |
0012 |
0013 |
0021 |
0022 |
|||
|
0010 |
A Agriculture, forestry and fishing |
NACE Regulation |
|
|
|
|
|
|
|
0020 |
B Mining and quarrying |
NACE Regulation |
|
|
|
|
|
|
|
0030 |
C Manufacturing |
NACE Regulation |
|
|
|
|
|
|
|
0040 |
D Electricity, gas, steam and air conditioning supply |
NACE Regulation |
|
|
|
|
|
|
|
0050 |
E Water supply |
NACE Regulation |
|
|
|
|
|
|
|
0060 |
F Construction |
NACE Regulation |
|
|
|
|
|
|
|
0070 |
G Wholesale and retail trade |
NACE Regulation |
|
|
|
|
|
|
|
0080 |
H Transport and storage |
NACE Regulation |
|
|
|
|
|
|
|
0090 |
I Accommodation and food service activities |
NACE Regulation |
|
|
|
|
|
|
|
0100 |
J Information and communication |
NACE Regulation |
|
|
|
|
|
|
|
0105 |
K Financial and insurance activities |
NACE Regulation, Annex V.Part 2.92 |
|
|
|
|
|
|
|
0110 |
L Real estate activities |
NACE Regulation |
|
|
|
|
|
|
|
0120 |
M Professional, scientific and technical activities |
NACE Regulation |
|
|
|
|
|
|
|
0130 |
N Administrative and support service activities |
NACE Regulation |
|
|
|
|
|
|
|
0140 |
O Public administration and defence, compulsory social security |
NACE Regulation |
|
|
|
|
|
|
|
0150 |
P Education |
NACE Regulation |
|
|
|
|
|
|
|
0160 |
Q Human health services and social work activities |
NACE Regulation |
|
|
|
|
|
|
|
0170 |
R Arts, entertainment and recreation |
NACE Regulation |
|
|
|
|
|
|
|
0180 |
S Other services |
NACE Regulation |
|
|
|
|
|
|
|
0190 |
LOANS AND ADVANCES |
Annex V.Part 1.32, Part 2.90 |
|
|
|
|
|
|
7. Financial assets subject to impairment that are past due
7.1 Financial assets subject to impairment that are past due
|
|
References National GAAP compatible IFRS |
Carrying amount Annex V.Part 1.27 |
||||||||||||
|
Assets without significant increase in credit risk since initial recognition (Stage 1) |
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired assets (Stage 3) |
Purchased or originated credit-impaired financial assets |
|||||||||||
|
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
≤ 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 |
||||||||||||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
|||
|
0060 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
TOTAL DEBT INSTRUMENTS |
Annex V Part 2.94-95 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans and advances by product, by collateral and by subordination |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
On demand [call] and short notice [current account] |
Annex V.Part 2.85(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0210 |
Credit card debt |
Annex V.Part 2.85(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0220 |
Trade receivables |
Annex V.Part 2.85(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0230 |
Finance leases |
Annex V.Part 2.85(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0240 |
Reverse repurchase loans |
Annex V.Part 2.85(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0250 |
Other term loans |
Annex V.Part 2.85(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0260 |
Advances that are not loans |
Annex V.Part 2.85(g) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0270 |
of which: Loans collateralized by inmovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0280 |
of which: other collateralized loans |
Annex V.Part 2.86(b), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0290 |
of which: credit for consumption |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0300 |
of which: lending for house purchase |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0310 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
|
|
|
|
|
|
7.2 Financial assets subject to impairment that are past due under national GAAP
|
|
References National GAAP based on BAD |
Carrying amount Annex V.Part 1.27-28 |
||||||
|
Past due but not impaired |
Past due impaired |
|||||||
|
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
≤ 30 days |
> 30 days ≤ 90 days |
> 90 days |
|||
|
CRR art 4(95); Annex V.Part 2.96 |
||||||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
|||
|
0060 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
0070 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
0080 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
0090 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
0100 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
0110 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
0120 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
0130 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
0140 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
0150 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
0160 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
0170 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
0180 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
0190 |
TOTAL DEBT INSTRUMENTS |
Annex V Part 2.94-95 |
|
|
|
|
|
|
|
|
Loans and advances by product, by collateral and by subordination |
|
|
|
|
|
|
|
|
0200 |
On demand [call] and short notice [current account] |
Annex V.Part 2.85(a) |
|
|
|
|
|
|
|
0210 |
Credit card debt |
Annex V.Part 2.85(b) |
|
|
|
|
|
|
|
0220 |
Trade receivables |
Annex V.Part 2.85(c) |
|
|
|
|
|
|
|
0230 |
Finance leases |
Annex V.Part 2.85(d) |
|
|
|
|
|
|
|
0240 |
Reverse repurchase loans |
Annex V.Part 2.85(e) |
|
|
|
|
|
|
|
0250 |
Other term loans |
Annex V.Part 2.85(f) |
|
|
|
|
|
|
|
0260 |
Advances that are not loans |
Annex V.Part 2.85(g) |
|
|
|
|
|
|
|
0270 |
of which: Loans collateralized by inmovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
0280 |
of which: other collateralized loans |
Annex V.Part 2.86(b), 87 |
|
|
|
|
|
|
|
0290 |
of which: credit for consumption |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
0300 |
of which: lending for house purchase |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
0310 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
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 |
|||||
|
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 |
|||||
|
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 |
||||
|
0010 |
0020 |
0030 |
0034 |
0035 |
0037 |
0040 |
||||
|
0010 |
Derivatives |
CRR Annex II |
IFRS 9.BA.7(a) |
|
|
|
|
|
|
|
|
0020 |
Short positions |
|
FRS 9.BA.7(b) |
|
|
|
|
|
|
|
|
0030 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
|
|
|
|
|
0040 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
0050 |
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 |
|
|
|
|
|
|
|
|
0060 |
Central banks |
Annex V.Part 1.42(a), 44(c) |
Annex V.Part 1.42(a), 44(c) |
|
|
|
|
|
|
|
|
0070 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
0080 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
0090 |
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 |
|
|
|
|
|
|
|
|
0100 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
0110 |
General governments |
Annex V.Part 1.42(b), 44(c) |
Annex V.Part 1.42(b), 44(c) |
|
|
|
|
|
|
|
|
0120 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
0130 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
0140 |
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 |
|
|
|
|
|
|
|
|
0150 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
0160 |
Credit institutions |
Annex V.Part 1.42(c),44(c) |
Annex V.Part 1.42(c),44(c) |
|
|
|
|
|
|
|
|
0170 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
0180 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
0190 |
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 |
|
|
|
|
|
|
|
|
0200 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
0210 |
Other financial corporations |
Annex V.Part 1.42(d),44(c) |
Annex V.Part 1.42(d),44(c) |
|
|
|
|
|
|
|
|
0220 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
0230 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
0240 |
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 |
|
|
|
|
|
|
|
|
0250 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
0260 |
Non-financial corporations |
Annex V.Part 1.42(e), 44(c) |
Annex V.Part 1.42(e), 44(c) |
|
|
|
|
|
|
|
|
0270 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
0280 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
0290 |
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 |
|
|
|
|
|
|
|
|
0300 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
0310 |
Households |
Annex V.Part 1.42(f), 44(c) |
Annex V.Part 1.42(f), 44(c) |
|
|
|
|
|
|
|
|
0320 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
0330 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
0340 |
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 |
|
|
|
|
|
|
|
|
0350 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
0360 |
Debt securities issued |
Annex V.1.37, Part 2.98 |
Annex V.Part 1.37, Part 2.98 |
|
|
|
|
|
|
|
|
0370 |
Certificates of deposits |
Annex V.Part 2.98(a) |
Annex V.Part 2.98(a) |
|
|
|
|
|
|
|
|
0380 |
Asset-backed securities |
CRR art 4(61) |
CRR art 4(1)(61) |
|
|
|
|
|
|
|
|
0390 |
Covered bonds |
CRR art 129 |
CRR art 129 |
|
|
|
|
|
|
|
|
0400 |
Hybrid contracts |
Annex V.Part 2.98(d) |
Annex V.Part 2.98(d) |
|
|
|
|
|
|
|
|
0410 |
Other debt securities issued |
Annex V.Part 2.98(e) |
Annex V.Part 2.98(e) |
|
|
|
|
|
|
|
|
0420 |
Convertible compound financial instruments |
|
IAS 32.AG 31 |
|
|
|
|
|
|
|
|
0430 |
Non-convertible |
|
|
|
|
|
|
|
|
|
|
0440 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
|
|
|
|
|
|
0445 |
of which: lease liabilities |
|
IFRS 16.22, 26-28, 47(b) |
|
|
|
|
|
|
|
|
0450 |
FINANCIAL LIABILITIES |
|
|
|
|
|
|
|
|
|
8.2 Subordinated financial liabilities
|
|
References National GAAP |
References National GAAP compatible IFRS |
Carriyng amount |
|||
|
Designated at fair value through profit or loss |
At amortized cost |
At a cost-based method |
||||
|
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|
||||
|
Accounting Directive art 8(1)(a), (6); IAS 39.9 |
Accounting Directive art 8(3), (6); IAS 39.47 |
Accounting Directive art 8(3) |
||||
|
0010 |
0020 |
0030 |
||||
|
0010 |
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 |
|
|
|
|
0020 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
|
0030 |
SUBORDINATED FINANCIAL LIABILITIES |
Annex V.Part 2.99-100 |
Annex V.Part 2.99-100 |
|
|
|
9. Loan commitments, financial guarantees and other commitments
9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
|
|
References National GAAP compatible IFRS |
Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118 |
Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109 |
Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 |
Commitments and financial guarantees measured at fair value |
|||||||||
|
Instruments without significant increase in credit risk since initial recognition (Stage 1) |
Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Credit-impaired instruments (Stage 3) |
Purchased or originated credit-impaired instruments |
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) |
Purchased or originated credit-impaired instruments |
Nominal amount |
Provision |
Nominal amount |
Accumulated negative changes in fair value due to credit risk on non-performing commitments |
|||
|
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M |
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M |
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M |
IFRS 7.35M; Annex V.Part 2.107 |
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) |
IFRS 7.35M; Annex V.Part 2.107 |
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 |
|||
|
0010 |
0020 |
0030 |
0035 |
0040 |
0050 |
0060 |
0065 |
0100 |
0110 |
0120 |
0130 |
|||
|
0010 |
Loan commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0021 |
of which: non-performing |
Annex V.Part 2.117 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Financial guarantees given |
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0101 |
of which: non-performing |
Annex V.Part 2.117 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
Other Commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0181 |
of which: non-performing |
Annex V.Part 2.117 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0210 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0220 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0230 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0240 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
9.1 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given
|
|
References National GAAP |
Nominal amount |
Provisions |
|
|
CRR Annex I; Annex V.Part 2.118 |
CRR Annex I; Annex V.Part 2.11 |
|||
|
0010 |
0020 |
|||
|
0010 |
Loan commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 |
|
|
|
0021 |
of which: non-performing |
Annex V. Part 2.117 |
|
|
|
0030 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
0040 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
0050 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
0060 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
0070 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
0080 |
Households |
Annex V.Part 1.42(f) |
|
|
|
0090 |
Financial guarantees given |
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 |
|
|
|
0101 |
of which: non-performing |
Annex V. Part 2.117 |
|
|
|
0110 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
0120 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
0130 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
0140 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
0150 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
0160 |
Households |
Annex V.Part 1.42(f) |
|
|
|
0170 |
Other Commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 |
|
|
|
0181 |
of which: non-performing |
Annex V. Part 2.117 |
|
|
|
0190 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
0200 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
0210 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
0220 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
0230 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
0240 |
Households |
Annex V.Part 1.42(f) |
|
|
9.2 Loan commitments, financial guarantees and other commitments received
|
|
References National GAAP |
References National GAAP compatible IFRS |
Maximum amount of the guarantee that can be considered |
Nominal amount |
|
|
IFRS 7.36 (b); Annex V.Part 2.119 |
Annex V.Part 2.119 |
||||
|
Annex V.Part 2.119 |
Annex V.Part 2.119 |
||||
|
0010 |
0020 |
||||
|
0010 |
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 |
|
|
|
0020 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0030 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0040 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0050 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0070 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
0080 |
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 |
|
|
|
0090 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0100 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0110 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0120 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0130 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0140 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
0150 |
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 |
|
|
|
0160 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0170 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0180 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0190 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0200 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0210 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
10. Derivatives - Trading and economic hedges
|
By type of risk / By product or by type of market |
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
Fair value |
Notional amount |
||||||
|
Financial assets Held for trading and trading |
|
Financial liabilities Held for trading and trading |
|
Positive value |
Negative value |
Total Trading |
of which: sold |
||||
|
of which: Financial assets measured at a cost-based method / LOCOM |
of which: Financial liabilities measured at a cost-based method / LOCOM |
||||||||||
|
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 |
||||
|
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 |
||||
|
0010 |
0011 |
0020 |
0016 |
0022 |
0025 |
0030 |
0040 |
||||
|
0010 |
Interest rate |
Annex V.Part 2.129(a) |
Annex V.Part 2.129(a) |
|
|
|
|
|
|
|
|
|
0020 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
0030 |
OTC options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0040 |
OTC other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0050 |
Organized market options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0060 |
Organized market other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0070 |
Equity |
Annex V.Part 2.129(b) |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
|
|
|
0080 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
0090 |
OTC options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0100 |
OTC other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0110 |
Organized market options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0120 |
Organized market other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0130 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
Annex V.Part 2.129(c) |
|
|
|
|
|
|
|
|
|
0140 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
0150 |
OTC options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0160 |
OTC other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0170 |
Organized market options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0180 |
Organized market other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
0190 |
Credit |
Annex V.Part 2.129(d) |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
|
|
|
0195 |
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 |
|
|
|
|
|
|
|
|
|
0201 |
of which: other economic hedges |
Annex V.Part 2.137-140 |
Annex V.Part 2.137-140 |
|
|
|
|
|
|
|
|
|
0210 |
Credit default swap |
|
|
|
|
|
|
|
|
|
|
|
0220 |
Credit spread option |
|
|
|
|
|
|
|
|
|
|
|
0230 |
Total return swap |
|
|
|
|
|
|
|
|
|
|
|
0240 |
Other |
|
|
|
|
|
|
|
|
|
|
|
0250 |
Commodity |
Annex V.Part 2.129(e) |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
|
|
|
0260 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
0270 |
Other |
Annex V.Part 2.129(f) |
Annex V.Part 2.129(f) |
|
|
|
|
|
|
|
|
|
0280 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
0290 |
DERIVATIVES |
CRR Annex II; Annex V.Part 1.16(a) |
IFRS 9.Appendix A |
|
|
|
|
|
|
|
|
|
0300 |
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 |
|
|
|
|
|
|
|
|
|
0310 |
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) |
|
|
|
|
|
|
|
|
|
0320 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
|
|
|
|
11. Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
By product or by type of market |
References National GAAP compatible IFRS |
Carrying amount |
Notional amount |
|||
|
Assets |
Liabilities |
Total Hedging |
of which: sold |
|||
|
IFRS 7.24A; Annex V.Part 2.120, 131 |
IFRS 7.24A; Annex V.Part 2.120, 131 |
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
|||
|
0010 |
0020 |
0030 |
0040 |
|||
|
0010 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
0020 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
0030 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
0040 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
0050 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
0060 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
0070 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
0080 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
0090 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
0100 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
0110 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
0120 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
0130 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
0140 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
0150 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
0160 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
0170 |
Credit default swap |
Annex V.Part 2.136 |
|
|
|
|
|
0180 |
Credit spread option |
Annex V.Part 2.136 |
|
|
|
|
|
0190 |
Total return swap |
Annex V.Part 2.136 |
|
|
|
|
|
0200 |
Other |
Annex V.Part 2.136 |
|
|
|
|
|
0210 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
0220 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
0230 |
FAIR VALUE HEDGES |
IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a) |
|
|
|
|
|
0240 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
0250 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
0260 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
0270 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
0280 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
0290 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
0300 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
0310 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
0320 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
0330 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
0340 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
0350 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
0360 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
0370 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
0380 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
0390 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
0400 |
Credit default swap |
Annex V.Part 2.136 |
|
|
|
|
|
0410 |
Credit spread option |
Annex V.Part 2.136 |
|
|
|
|
|
0420 |
Total return swap |
Annex V.Part 2.136 |
|
|
|
|
|
0430 |
Other |
Annex V.Part 2.136 |
|
|
|
|
|
0440 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
0450 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
0460 |
CASH FLOW HEDGES |
IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) |
|
|
|
|
|
0470 |
HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION |
IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) |
|
|
|
|
|
0480 |
PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK |
IAS 39.71, 81A, 89A, AG 114-132 |
|
|
|
|
|
0490 |
PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK |
IAS 39.71 |
|
|
|
|
|
0500 |
DERIVATIVES-HEDGE ACCOUNTING |
IFRS 7.24A; IAS 39.9; IFRS 9.6.1 |
|
|
|
|
|
0510 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
|
|
|
|
|
0520 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
|
|
|
|
0530 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
|
By product or by type of market |
References National GAAP based on BAD |
Carrying amount |
Notional amount |
Fair value |
||||||||
|
Assets |
|
Liabilities |
|
Total Hedging |
|
of which: sold |
|
Positive value |
Negative value |
|||
|
of which: assets carried at amortised cost / LOCOM |
of which: liabilities carried at amortised cost / LOCOM |
of which: derivatives carried at amortised cost / LOCOM |
of which: derivatives carried at amortised cost / LOCOM |
|||||||||
|
Annex V.Part 1.17, Part 2.120 |
Annex V.Part 2.124 |
Annex V.Part 1.25, Part 2.120 |
Annex V.Part 2.124 |
Annex V.Part 2.133-135 |
Annex V.Part 2.124 |
Annex V.Part 2.133-135 |
Annex V.Part 2.124 |
Annex V.Part 2.132 |
Annex V.Part 2.132 |
|||
|
0005 |
0006 |
0007 |
0008 |
0010 |
0011 |
0020 |
0021 |
0030 |
0040 |
|||
|
0010 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
|
|
|
|
|
|
0020 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0030 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0040 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0050 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0060 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
|
|
|
|
|
0070 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0080 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0090 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0100 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0110 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
|
|
|
|
|
|
0120 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0130 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0140 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0150 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0160 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
|
|
|
|
|
0170 |
Credit default swap |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0180 |
Credit spread option |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0190 |
Total return swap |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0200 |
Other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
0210 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
|
|
|
|
|
0220 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
|
|
|
|
|
|
0230 |
DERIVATIVES-HEDGE ACCOUNTING |
Annex V.Part 1.22, 26 |
|
|
|
|
|
|
|
|
|
|
|
0231 |
of which: fair value hedges |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
0232 |
of which: cash flow hedges |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
0233 |
of which: cost-price hedges |
Annex V.Part 2.143, 144 |
|
|
|
|
|
|
|
|
|
|
|
0234 |
of which: hedge in net investments in a foreign operation |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
0235 |
of which: portfolio fair value hedges of interest rate risk |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
0236 |
of which: portfolio cash flow hedges of interest rate risk |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
0240 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
|
|
|
|
|
|
|
|
|
|
|
0250 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
|
|
|
|
|
|
|
|
|
|
0260 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
|
|
|
|
|
|
11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
|
|
References National GAAP compatible IFRS |
Carrying amount |
|||
|
Fair value hedge |
Cash flow hedge |
Hedge of net investment in a foreign operation |
|||
|
Annex V.Part 2.145 |
Annex V.Part 2.145 |
Annex V.Part 2.145 |
|||
|
0010 |
0020 |
0030 |
|||
|
0010 |
Non-derivative financial assets |
IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 |
|
|
|
|
0020 |
of which: Financial assets held for trading |
IFRS 9.Appendix A |
|
|
|
|
0030 |
of which: Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 9.4.1.4; IFRS 7.8(a)(ii) |
|
|
|
|
0040 |
of which: Financial assets designated at fair value through profit or loss |
IFRS 9.4.1.5; IFRS 7.8(a)(i) |
|
|
|
|
0050 |
Non-derivative financial liabilities |
IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 |
|
|
|
|
0060 |
Financial liabilities held for trading |
IFRS 9.Appendix A |
|
|
|
|
0070 |
Financial liabilities designated at fair value through profit or loss |
IFRS 9.4.2.1; IFRS 9.6.2.2 |
|
|
|
|
0080 |
Financial assets at amortised cost |
IFRS 9.4.2.1; IFRS 9.6.2.2 |
|
|
|
11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio
|
|
References National GAAP based on BAD |
Carrying amount |
|
|
Annex V.Part 2.145 |
|||
|
0010 |
|||
|
0010 |
Non-derivative financial assets |
|
|
|
0020 |
of which: Trading financial assets |
BAD Article 32-33; Annex V.Part 1.17 |
|
|
0030 |
of which: Non-trading non-derivative financial assets measured at fair value through profit or loss |
BAD art 36(2) |
|
|
0040 |
of which: Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), (8) |
|
|
0050 |
of which: Other non-trading non-derivative financial assets |
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 |
|
|
0060 |
Non-derivative financial liabilities |
|
|
|
0070 |
of which: Trading financial liabilities |
Accounting Directive art 8(1)(a),(3),(6) |
|
|
0080 |
of which: Non-trading non-derivative financial liabilities measured at a cost-based method |
Accounting Directive art 8(3) |
|
11.4 Hedged items in fair value hedges
|
|
References National GAAP compatible IFRS |
Micro-hedges |
Micro-hedges - Net position hedge |
Hedge adjustments on micro-hedges |
Macro hedges |
||
|
Carrying amount |
Assets or liabilities included in hedge of a net position (before netting) |
Hedge adjustments included in the carrying amount of assets/liabilities |
Remaining adjustments for discontinued micro hedges including hedges of net positions |
Hedged items in portfolio hedge of interest rate risk |
|||
|
IFRS 7.24B(a), Annex V.Part 2.146, 147 |
IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151 |
IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149 |
IFRS 7.24B(a)(v); Annex V.Part 2.148, 150 |
IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152 |
|||
|
0010 |
0020 |
0030 |
0040 |
0050 |
|||
|
|
ASSETS |
|
|
|
|
|
|
|
0010 |
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 |
|
|
|
|
|
|
0020 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
|
0030 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
0040 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
|
0050 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
0060 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
0070 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
|
0080 |
Financial assets measured at amortised cost |
IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151 |
|
|
|
|
|
|
0090 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
|
0100 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
0110 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
|
0120 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
0130 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
0140 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
|
|
LIABILITIES |
|
|
|
|
|
|
|
0150 |
Financial liabilities measured at amortised costs |
IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151 |
|
|
|
|
|
|
0160 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
|
0170 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
0180 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
|
0190 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
0200 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
0210 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
12. Movements in allowances and provisions for credit losses
12.0 Movements in allowances for credit losses and impairment of equity instruments under national GAAP
|
|
References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153 |
Opening balance |
Increases due to amounts set aside for estimated loan losses during the period |
Decreases due to amounts reversed for estimated loan losses during the period |
Decrease in allowance account due to write-offs |
Transfers between allowances |
Other adjustments |
Closing balance |
Recoveries recorded directly to the statement of profit or loss |
Value adjustments recorded directly to the statement of profit or loss |
Amounts written-off directly to the statement of profit or loss |
|
|
|
Annex V.Part 2.154 |
Annex V.Part 2.154 |
|
|
Annex V.Part 2.155 |
|
|
Annex V.Part 2.78 |
|
|||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
|||
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
|
0330 |
Specific allowances for credit risk |
CRR art 428 (g)(ii) |
|
|
|
|
|
|
|
|
|
|
|
0335 |
Cash balances at central banks and other demand deposits |
BAD art 13(2); Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
0340 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
0350 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
0360 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
0370 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
0380 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
0390 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
0400 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
0410 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
0420 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
0430 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
0440 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
0450 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
0460 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
0470 |
General allowances for credit risk |
CRR art 4(1)(95) |
|
|
|
|
|
|
|
|
|
|
|
0475 |
Cash balances at central banks and other demand deposits |
BAD art 13(2); Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
0480 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
0490 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
0500 |
General allowance for banking risks |
BAD art 37.2; CRR art 4(95) |
|
|
|
|
|
|
|
|
|
|
|
0505 |
Cash balances at central banks and other demand deposits |
BAD art 13(2); Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
0510 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
0520 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
0530 |
Total |
|
|
|
|
|
|
|
|
|
|
|
12.1 Movements in allowances and provisions for credit losses
|
|
References National GAAP compatible IFRS |
Opening balance |
Increases due to origination and acquisition |
Decreases due to derecognition |
Changes due to change in credit risk (net) |
Changes due to modifications without derecognition (net) |
Changes due to update in the institution's methodology for estimation (net) |
Decrease in allowance account due to write-offs |
Other adjustments |
Closing balance |
Recoveries of previously written-off amounts recorded directly to the statement of profit or loss |
Amounts written-off directly to the statement of profit or loss |
Gains or losses on derecognition of debt instruments |
|
|
|
IFRS 7.35I; Annex V.Part 2.159, 164(b) |
IFRS 7.35I; Annex V.Part 2.160, 164(b) |
IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 |
IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) |
IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 |
IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 |
IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 |
|
|
IFRS 9.5.4.4; Annex V.Part 2.165 |
Annex V.Part 2.166i |
|||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0125 |
|||
|
0010 |
Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) |
IFRS 9.5.5.5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0015 |
Cash balances at central banks and other demand deposits |
Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
of which: collectively measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
of which: individually measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
IFRS 9.5.5.3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0185 |
Cash balances at central banks and other demand deposits |
Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0210 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0220 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0230 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0240 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0250 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0260 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0270 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0280 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0290 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0300 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0310 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0330 |
of which: collectively measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0340 |
of which: individually measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0350 |
of which: non-performing |
Annex V.Part 2.213-232 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0360 |
Allowances for credit-impaired debt instruments (Stage 3) |
IFRS 9.5.5.1, 9. Appendix A |
|
|
|
|
|
|
|
|
|
|
|
|
|
0365 |
Cash balances at central banks and other demand deposits |
Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0370 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0380 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0390 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0400 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0410 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0420 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0430 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0440 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0450 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0460 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0470 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0480 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0490 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0500 |
of which: collectively measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0510 |
of which: individually measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0600 |
Allowances for purchased or originated credit-impaired financial assets |
Annex V.Part 2.156 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0610 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0620 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0630 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0640 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0650 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0660 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0670 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0680 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0690 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0700 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0710 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0720 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0730 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0740 |
of which: collectively measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0750 |
of which: individually measured allowances |
IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0520 |
Total allowance for debt instruments |
IFRS 7.B8E |
|
|
|
|
|
|
|
|
|
|
|
|
|
0530 |
Commitments and financial guarantees given (Stage 1) |
IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0540 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0550 |
of which: non-performing |
Annex V.Part 2.117 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0560 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0565 |
Commitments and financial guarantees given (Purchased or originated credit-impaired) |
Annex V.Part 2.156 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0570 |
Total provisions on commitments and financial guarantees given |
IFRS 7.B8E; Annex V.Part 2.157 |
|
|
|
|
|
|
|
|
|
|
|
|
12.2 Transfers between impairment stages (gross basis presentation)
|
|
References National GAAP compatible IFRS |
Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170 |
||||||
|
Transfers between Stage 1 and Stage 2 |
Transfers between Stage 2 and Stage 3 |
Transfers between Stage 1 and Stage 3 |
||||||
|
To Stage 2 from Stage 1 |
To Stage 1 from Stage 2 |
To Stage 3 from Stage 2 |
To Stage 2 from Stage 3 |
To Stage 3 from Stage 1 |
To Stage 1 from Stage 3 |
|||
|
Annex V.Part 2.168-169 |
||||||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
|||
|
0010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
0020 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
0030 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
0040 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
0050 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
0060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
0070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
0080 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
0090 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
0100 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
0110 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
0120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
0130 |
Households |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
0140 |
Total debt instruments |
|
|
|
|
|
|
|
|
0150 |
Commitments and financial guarantees given |
IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5 |
|
|
|
|
|
|
13. Collateral and guarantees received
13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading
|
Guarantees and collateral |
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 |
||||||||
|
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 |
of which: credit derivatives |
|||||
|
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) |
Annex V.Part 2.114(b) |
|||
|
0010 |
0020 |
0030 |
0031 |
0032 |
0041 |
0050 |
0055 |
||||
|
0010 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
0015 |
of which: non-performing |
CRR Art. 47a (3); Annex V. Part 2. 213-239, 260 |
CRR Art. 47a (3); Annex V. Part 2. 213-239, 260 |
|
|
|
|
|
|
|
|
|
0020 |
of which: Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
0030 |
of which: Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
0035 |
of which: Small and Medium-sized Enterprises (SMEs) |
SME Art 1 2(a) |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
0036 |
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 |
|
|
|
|
|
|
|
|
|
0037 |
of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
0040 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
0050 |
of which: Lending for house purchase |
Annex V.Part 2.88(b) |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
|
|
0060 |
of which: Credit for consumption |
Annex V.Part 2.88(a) |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
|
13.2.1 Collateral obtained by taking possession during the period [held at the reference date]
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175) |
|||||
|
|
Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7) |
|||||||
|
Value at initial recognition |
Carrying amount |
Accumulated negative changes |
Value at initial recognition |
Carrying amount |
||||
|
Annex V.Part 2.175i |
Annex V.Part 1.27-28 |
Annex V.Part 2.175ii |
Annex V.Part 2.175i |
Annex V.Part 1.27-28 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
||||
|
0010 |
Property, Plant and Equipment |
|
IAS 16.6 |
|
|
|
|
|
|
0020 |
Other than Property Plant and Equipment |
|
IFRS 7.38(a) |
|
|
|
|
|
|
0030 |
Residential immovable property |
Annex V.Part 2.173(a) |
IFRS 7.38(a), Annex V.Part 2.173(a) |
|
|
|
|
|
|
0040 |
Commercial immovable property |
Annex V.Part 2.173(a) |
IFRS 7.38(a), Annex V.Part 2.173(a) |
|
|
|
|
|
|
0050 |
Movable property |
Annex V.Part 2.173(b)(ii) |
IFRS 7.38(a), Annex V.Part 2.173(b)(ii) |
|
|
|
|
|
|
0060 |
Equity and debt securities |
Annex V.Part 2.173(b)(iii) |
IFRS 7.38(a), Annex V.Part 2.173(b)(iii) |
|
|
|
|
|
|
0070 |
Other |
Annex V.Part 2.173(b)(iv) |
IFRS 7.38(a), Annex V.Part 2.173(b)(iv) |
|
|
|
|
|
|
0080 |
Total |
|
|
|
|
|
|
|
13.3.1 Collateral obtained by taking possession accumulated
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Collateral obtained by taking possession accumulated (Annex V.Part 2.176) |
|||||
|
|
Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7) |
|||||||
|
Value at initial recognition |
Carrying amount |
Accumulated negative changes |
Value at initial recognition |
Carrying amount |
||||
|
Annex V.Part 2.175i |
Annex V.Part 1.27-28 |
Annex V.Part 2.175ii |
Annex V.Part 2.175i |
Annex V.Part 1.27-28 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
||||
|
0010 |
Property, Plant and Equipment |
|
IAS 16.6 |
|
|
|
|
|
|
0020 |
Other than Property Plant and Equipment |
|
IFRS 7.38(a) |
|
|
|
|
|
|
0030 |
Residential immovable property |
Annex V.Part 2.173(a) |
IFRS 7.38(a), Annex V.Part 2.173(a) |
|
|
|
|
|
|
0040 |
Commercial immovable property |
Annex V.Part 2.173(a) |
IFRS 7.38(a), Annex V.Part 2.173(a) |
|
|
|
|
|
|
0050 |
Movable property |
Annex V.Part 2.173(b)(ii) |
IFRS 7.38(a), Annex V.Part 2.173(b)(ii) |
|
|
|
|
|
|
0060 |
Equity and debt securities |
Annex V.Part 2.173(b)(iii) |
IFRS 7.38(a), Annex V.Part 2.173(b)(iii) |
|
|
|
|
|
|
0070 |
Other |
Annex V.Part 2.173(b)(iv) |
IFRS 7.38(a), Annex V.Part 2.173(b)(iv) |
|
|
|
|
|
|
0080 |
Total |
|
|
|
|
|
|
|
14. Fair value hierachy: financial instruments at fair value
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Fair value hierarchy IFRS 13.93 (b) |
Change in fair value for the period Annex V.Part 2.178 |
Accumulated change in fair value before taxes Annex V.Part 2.179 |
||||||
|
Level 1 |
Level 2 |
Level 3 |
Level 2 |
Level 3 |
Level 1 |
Level 2 |
Level 3 |
||||
|
IFRS 13.76 |
IFRS 13.81 |
IFRS 13.86 |
IFRS 13.81 |
IFRS 13.86, 93(f) |
IFRS 13.76 |
IFRS 13.81 |
IFRS 13.86 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
||||
|
ASSETS |
|
|
|
|
|
|
|
|
|
|
|
|
0010 |
Financial assets held for trading |
|
IFRS 7.8(a)(ii);IFRS 9.Appendix A |
|
|
|
|
|
|
|
|
|
0020 |
Derivatives |
|
IFRS 9.Appendix A |
|
|
|
|
|
|
|
|
|
0030 |
Equity instruments |
|
IAS 32.11, |
|
|
|
|
|
|
|
|
|
0040 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
0050 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
0051 |
Trading financial assets |
BAD Article 32-33; Annex V.Part 1.17 |
|
|
|
|
|
|
|
|
|
|
0052 |
Derivatives |
CRR Annex II; Annex V.Part 1.17 |
|
|
|
|
|
|
|
|
|
|
0053 |
Equity instruments |
ECB/2013/33; Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
0054 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
0055 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
0056 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 9.4.1.4; IFRS 7.8(a)(ii) |
|
|
|
|
|
|
|
|
|
0057 |
Equity instruments |
|
IAS 32.11 |
|
|
|
|
|
|
|
|
|
0058 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
0059 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
0060 |
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 |
|
|
|
|
|
|
|
|
|
0070 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
|
|
|
|
|
|
0080 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
0090 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
0101 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.8 (h); IFRS 9.4.1.2A |
|
|
|
|
|
|
|
|
|
0102 |
Equity instruments |
|
IAS 32.11 |
|
|
|
|
|
|
|
|
|
0103 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
0104 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
0121 |
Non-trading non-derivative financial assets measured at fair value through profit or loss |
Accounting Directive art 8(1)(a), (4) |
|
|
|
|
|
|
|
|
|
|
0122 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
0123 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
0124 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
0125 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), (6),(8) |
|
|
|
|
|
|
|
|
|
|
0126 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
0127 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
0128 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
0140 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
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 |
|
|
|
|
|
|
|
|
|
0160 |
Derivatives |
CRR Annex II |
IFRS 9.BA.7(a) |
|
|
|
|
|
|
|
|
|
0170 |
Short positions |
|
IFRS 9.BA.7(b) |
|
|
|
|
|
|
|
|
|
0180 |
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 |
|
|
|
|
|
|
|
|
|
0190 |
Debt securities issued |
Annex V.Part 1.31 |
Annex V.Part 1.37 |
|
|
|
|
|
|
|
|
|
0200 |
Other financial liabilities |
Annex V.Part 1.32-34 |
Annex V.Part 1.38-41 |
|
|
|
|
|
|
|
|
|
0201 |
Trading financial liabilities |
Accounting Directive art 8(1)(a),(3),(6) |
|
|
|
|
|
|
|
|
|
|
0202 |
Derivatives |
CRR Annex II; Annex V.Part 1.25, 27 |
|
|
|
|
|
|
|
|
|
|
0203 |
Short positions |
|
|
|
|
|
|
|
|
|
|
|
0204 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
|
|
|
|
|
|
0205 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
|
|
|
|
|
|
|
0206 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
|
|
|
|
|
|
|
0210 |
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 |
|
|
|
|
|
|
|
|
|
0220 |
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 |
|
|
|
|
|
|
|
|
|
0230 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
|
|
|
|
|
|
0240 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
|
|
|
|
|
|
|
0250 |
Derivatives – Hedge accounting |
Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26 |
IFRS 9.6.2.1; Annex V.Part 1.26 |
|
|
|
|
|
|
|
|
15. Derecognition and financial liabilities associated with transferred financial assets
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Transferred financial assets entirely recognized |
Transferred financial assets recognized to the extent of the instution's continuing involvement |
Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights |
Amounts derecognised for capital purposes |
||||||||
|
Transferred assets |
Associated liabilities ITS V.Part 2.181 |
Principal amount outstanding of the original assets |
Carrying amount of assets still recognised [continuing involvement] |
Carrying amount of associated liabilites |
||||||||||
|
Carrying amount |
Of which: securitizations |
Of which: repurchase agreements |
Carrying amount |
Of which: securitizations |
Of which: repurchase agreements |
|||||||||
|
IFRS 7.42D.(e), Annex V.Part 1.27 |
IFRS 7.42D(e); CRR art 4(1)(61) |
IFRS 7.42D(e); Annex V.Part 2.183-184 |
IFRS 7.42D(e) |
IFRS 7.42D.(e) |
IFRS 7.42D(e); Annex V.Part 2.183-184 |
|
IFRS 7.42D(f) |
IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181 |
|
CRR art 109; Annex V.Part 2.182 |
||||
|
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 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
||||
|
0010 |
Financial assets held for trading |
|
IFRS 7.8(a)(ii);IFRS 9.Appendix A |
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Equity instruments |
|
IAS 32.11 |
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
0041 |
Trading financial assets |
Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0042 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0043 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0044 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0045 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 9.4.1.4 |
|
|
|
|
|
|
|
|
|
|
|
|
0046 |
Equity instruments |
|
IAS 32.11 |
|
|
|
|
|
|
|
|
|
|
|
|
0047 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
0048 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
0091 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.8(h); IFRS 9.4.1.2A |
|
|
|
|
|
|
|
|
|
|
|
|
0092 |
Equity instruments |
|
IAS 32.11 |
|
|
|
|
|
|
|
|
|
|
|
|
0093 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
0094 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
0121 |
Non-trading non-derivative financial assets measured at fair value through profit or loss |
Accounting Directive art 8(1)(a), (4) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0122 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0123 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0124 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0125 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), 8(2) |
|
|
|
|
|
|
|
|
|
|
|
|
|
0126 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0127 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0128 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0131 |
Financial assets at amortised cost |
Accounting Directive art 42a(4)(b),(5a); IAS 39.9 |
IFRS 7.8 (f); IFRS 9.4.1.2 |
|
|
|
|
|
|
|
|
|
|
|
|
0132 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
0133 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
0181 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0182 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0183 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0184 |
Other non-trading non-derivative financial assets |
BAD art 35-37 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0185 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0186 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0187 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
Total |
|
|
|
|
|
|
|
|
|
|
|
|
|
16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
||
|
Income |
Expenses |
||||
|
Annex V.Part 2.187, 189 |
Annex V.Part 2.188, 190 |
||||
|
0010 |
0020 |
||||
|
0010 |
Derivatives -Trading |
CRR Annex II; Annex V.Part 2.193 |
IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193 |
|
|
|
0015 |
of which: interest income from derivatives in economic hedges |
Annex V.Part 2.193 |
Annex V.Part 2.193 |
|
|
|
0020 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
|
|
|
0030 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0040 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0050 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0060 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0070 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0080 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
|
|
|
0090 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0100 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0110 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0120 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0130 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0140 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
0141 |
of which: lending for house purchase |
Annex V.Part 2.88(b), 194i |
Annex V.Part 2.88(b), 194i |
|
|
|
0142 |
of which: credit for consumption |
Annex V.Part 2.88(a), 194i |
Annex V.Part 2.88(a), 194i |
|
|
|
0150 |
Other assets |
Annex V.Part 2.5 |
Annex V.Part 2.5 |
|
|
|
0160 |
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 |
|
|
|
0170 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
0180 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
0190 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
0200 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
0210 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
0220 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
0230 |
Debt securities issued |
Annex V.1.37 |
Annex V.Part 1.37 |
|
|
|
0240 |
Other financial liabilities |
Annex V.Part 1.32-34, Part 2.191 |
Annex V.Part 1.32-34, Part 2.191 |
|
|
|
0250 |
Derivatives - Hedge accounting, interest rate risk |
Annex V.Part 2.192 |
Annex V.Part 2.192 |
|
|
|
0260 |
Other Liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
|
0270 |
INTEREST |
BAD art 27.Vertical layout(1), (2) |
IAS 1.97 |
|
|
|
0280 |
of which: interest-income on credit impaired financial assets |
|
IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194 |
|
|
|
0290 |
of which: interest from leases |
Annex V.Part 2.194ii |
IFRS 16.38 (a), 49, Annex V.Part 2.194ii |
|
|
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
Annex V. Part 2.195-196 |
||||
|
0010 |
||||
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
Annex V.Part 1.28 |
|
|
0020 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
0030 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
0040 |
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 |
|
|
0050 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
0060 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
0070 |
GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET |
BAD art 27.Vertical layout(6); Annex V.Part 2.45 |
Annex V.Part 2.45 |
|
16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
Annex V. Part 2.197-198 |
||||
|
0010 |
||||
|
0010 |
Derivatives |
|
IFRS 9.Appendix A, .BA.1, .BA.7(a) |
|
|
0015 |
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 |
|
|
0020 |
Equity instruments |
|
IAS 32.11 |
|
|
0030 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
0040 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
0050 |
Short positions |
|
IFRS 9.BA.7(b) |
|
|
0060 |
Deposits |
|
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
0070 |
Debt securities issued |
|
Annex V.Part 1.37 |
|
|
0080 |
Other financial liabilities |
|
Annex V.Part 1.38-41 |
|
|
0090 |
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET |
|
IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) |
|
|
0095 |
of which: gains and losses due to the reclassification of assets at amortised cost |
|
IFRS 9.5.6.2; annex V.Part 2.199 |
|
|
0100 |
Derivatives |
CRR Annex II |
|
|
|
0110 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
0120 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
0130 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
0140 |
Short positions |
|
|
|
|
0150 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
0160 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
0170 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
0180 |
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET |
BAD art 27.Vertical layout(6); Annex V.Part 1.17 |
|
|
16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
0010 |
||||
|
0010 |
Interest rate instruments and related derivatives |
|
Annex V.Part 2.200(a) |
|
|
0020 |
Equity instruments and related derivatives |
|
Annex V.Part 2.200(b) |
|
|
0030 |
Foreign exchange trading and derivatives related with foreign exchange and gold |
|
Annex V.Part 2.200(c) |
|
|
0040 |
Credit risk instruments and related derivatives |
|
Annex V.Part 2.200(d) |
|
|
0050 |
Derivatives related with commodities |
|
Annex V.Part 2.200(e) |
|
|
0060 |
Other |
|
Annex V.Part 2.200(f) |
|
|
0070 |
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET |
BAD art 27.Vertical layout(6) |
IFRS 7.20(a)(i) |
|
|
0080 |
Interest rate instruments and related derivatives |
Annex V.Part 2.200(a) |
|
|
|
0090 |
Equity instruments and related derivatives |
Annex V.Part 2.200(b) |
|
|
|
0100 |
Foreign exchange trading and derivatives related with foreign exchange and gold |
Annex V.Part 2.200(c) |
|
|
|
0110 |
Credit risk instruments and related derivatives |
Annex V.Part 2.200(d) |
|
|
|
0120 |
Derivatives related with commodities |
Annex V.Part 2.200(e) |
|
|
|
0130 |
Other |
Annex V.Part 2.200(f) |
|
|
|
0140 |
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET |
BAD art 27.Vertical layout(6) |
|
|
16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
Annex V.Part 2.201 |
||||
|
0010 |
||||
|
0020 |
Equity instruments |
|
IAS 32.11 |
|
|
0030 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
0040 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
0090 |
GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET |
|
IFRS 7.20(a)(i) |
|
|
0100 |
of which: gains and losses due to the reclassification of assets at amortised cost |
|
IFRS 9.6.5.2; Annex V.Part 2.202 |
|
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
Changes in fair value due to credit risk |
|
|
Annex V.Part 2.203 |
Annex V.Part 2.203 |
||||
|
0010 |
0020 |
||||
|
0010 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
0020 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
0030 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
|
0040 |
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 |
|
|
|
0050 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
0060 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
|
0070 |
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) |
|
|
|
0071 |
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 |
|
|
|
0072 |
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 |
|
|
|
0080 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
0090 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
0100 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
0110 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
0120 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
|
0130 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
|
0140 |
GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET |
BAD art 27.Vertical layout(6) |
|
|
|
16.6 Gains or losses from hedge accounting
|
|
References National GAAP based on BAD Annex V.Part 2.207 |
References National GAAP compatible IFRS |
Current period |
|
|
Annex V.Part 2.205 |
||||
|
0010 |
||||
|
0010 |
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) |
|
|
0020 |
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 |
|
|
0030 |
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) |
|
|
0040 |
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) |
|
|
0050 |
GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET |
Accounting Directive art 8(1)(a), (6), (8)(a) |
|
|
16.7 Impairment on non-financial assets
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|||
|
Additions |
Reversals |
Accumulated impairment |
||||
|
Annex V.Part 2.208 |
Annex V.Part 2.208 |
|
||||
|
0010 |
0020 |
0040 |
||||
|
0060 |
Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates |
BAD art 27.Vertical layout(13)-(14) |
IAS 28.40-43 |
|
|
|
|
0070 |
Subsidiaries |
|
IFRS 10 Appendix A |
|
|
|
|
0080 |
Joint ventures |
|
IAS 28.3 |
|
|
|
|
0090 |
Associates |
|
IAS 28.3 |
|
|
|
|
0100 |
Impairment or (-) reversal of impairment on non-financial assets |
|
IAS 36.126(a),(b) |
|
|
|
|
0110 |
Property, plant and equipment |
BAD art 27.Vertical layout(9) |
IAS 16.73(e)(v-vi) |
|
|
|
|
0120 |
Investment properties |
BAD art 27.Vertical layout(9) |
IAS 40.79(d)(v) |
|
|
|
|
0130 |
Goodwill |
BAD art 27.Vertical layout(9) |
IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) |
|
|
|
|
0140 |
Other intangible assets |
BAD art 27.Vertical layout(9) |
IAS 38.118(e)(iv)(v) |
|
|
|
|
0145 |
Other |
|
IAS 36.126(a),(b) |
|
|
|
|
0150 |
TOTAL |
|
|
|
|
|
16.8 Other administrative expenses
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
Expenses |
||||
|
0010 |
||||
|
0010 |
Information Technology expenses |
Annex V.Part 2.208i |
Annex V.Part 2.208i |
|
|
0020 |
IT outsourcing |
Annex V.Part 2.208i-208ii |
Annex V.Part 2.208i-208ii |
|
|
0030 |
IT expenses other than IT outsourcing expenses |
Annex V.Part 2.208i |
Annex V.Part 2.208i |
|
|
0040 |
Taxes and duties (other) |
Annex V.Part 2.208iii |
Annex V.Part 2.208iii |
|
|
0050 |
Consulting and professional services |
Annex V.Part 2.208iv |
Annex V.Part 2.208iv |
|
|
0060 |
Advertising, marketing and communication |
Annex V.Part 2.208v |
Annex V.Part 2.208v |
|
|
0070 |
Expenses related to credit risk |
Annex V.Part 2.208vi |
Annex V.Part 2.208vi |
|
|
0080 |
Litigation expenses not covered by provisions |
Annex V.Part 2.208vii |
Annex V.Part 2.208vii |
|
|
0090 |
Real estate expenses |
Annex V.Part 2.208viii |
Annex V.Part 2.208viii |
|
|
0100 |
Leasing expenses |
Annex V.Part 2.208ix |
Annex V.Part 2.208ix |
|
|
0110 |
Other admininstrative expenses - Rest |
Annex V.Part 2.208x |
Annex V.Part 2.208x |
|
|
0120 |
OTHER ADMINISTRATIVE EXPENSES |
|
|
|
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1 Assets
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Accounting scope of consolidation [Carrying amount] |
|
|
Annex V.Part 1.27-28, Part 2.209 |
||||
|
0010 |
||||
|
0010 |
Cash, cash balances at central banks and other demand deposits |
BAD art 4.Assets(1) |
IAS 1.54 (i) |
|
|
0020 |
Cash on hand |
Annex V.Part 2.1 |
Annex V.Part 2.1 |
|
|
0030 |
Cash balances at central banks |
BAD art 13(2); Annex V.Part 2.2 |
Annex V.Part 2.2 |
|
|
0040 |
Other demand deposits |
Annex V.Part 2.3 |
Annex V.Part 2.3 |
|
|
0050 |
Financial assets held for trading |
Accounting Directive art 8(1)(a), (5); IAS 39.9 |
IFRS 7.8(a)(ii);IFRS 9.Appendix A |
|
|
0060 |
Derivatives |
CRR Annex II |
IFRS 9.Appendix A |
|
|
0070 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
0080 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.31 |
|
|
0090 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.32 |
|
|
0091 |
Trading financial assets |
BAD Article 32-33; Annex V.Part 1.17 |
|
|
|
0092 |
Derivatives |
CRR Annex II; Annex V.Part 1.17 |
|
|
|
0093 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
0094 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
0095 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
0096 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 9.4.1.4 |
|
|
0097 |
Equity instruments |
|
IAS 32.11 |
|
|
0098 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
0099 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
0100 |
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 |
|
|
0110 |
Equity instruments |
|
IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
0120 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
0130 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
0141 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.8(h); IFRS 9.4.1.2A |
|
|
0142 |
Equity instruments |
|
IAS 32.11 |
|
|
0143 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
0144 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
0171 |
Non-trading non-derivative financial assets measured at fair value through profit or loss |
BAD art 36(2) |
|
|
|
0172 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
0173 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
0174 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
|
|
0175 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), (8) |
|
|
|
0176 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
0177 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
0178 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
|
|
0181 |
Financial assets at amortised cost |
|
IFRS 7.8(f); IFRS 9.4.1.2 |
|
|
0182 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
0183 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
0231 |
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 |
|
|
|
0380 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
0232 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
0233 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
0234 |
Other non-trading non-derivative financial assets |
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 |
|
|
|
0235 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
0236 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
0237 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
0240 |
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 |
|
|
0250 |
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 |
|
|
0260 |
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 |
|
|
0270 |
Assets under reinsurance and insurance contracts |
Annex V.Part 2.211 |
IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 |
|
|
0280 |
Tangible assets |
BAD art 4.Assets(10) |
|
|
|
0290 |
Intangible assets |
BAD art 4.Assets(9); CRR art 4(1)(115) |
IAS 1.54(c); CRR art 4(1)(115) |
|
|
0300 |
Goodwill |
BAD art 4.Assets(9); CRR art 4(1)(113) |
IFRS 3.B67(d); CRR art 4(1)(113) |
|
|
0310 |
Other intangible assets |
BAD art 4.Assets(9) |
IAS 38.8,118 |
|
|
0320 |
Tax assets |
|
IAS 1.54(n-o) |
|
|
0330 |
Current tax assets |
|
IAS 1.54(n); IAS 12.5 |
|
|
0340 |
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) |
|
|
0350 |
Other assets |
Annex V.Part 2.5, 6 |
Annex V.Part 2.5 |
|
|
0360 |
Non-current assets and disposal groups classified as held for sale |
|
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 |
|
|
0365 |
(-) Haircuts for trading assets valued at fair value |
Annex V Part 1.29 |
|
|
|
0370 |
TOTAL ASSETS |
BAD art 4 Assets |
IAS 1.9(a), IG 6 |
|
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Accounting scope of consolidation [Nominal amount] |
|
|
Annex V.Part 2.118, 209 |
||||
|
0010 |
||||
|
0010 |
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 |
|
|
0020 |
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 |
|
|
0030 |
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 |
|
|
0040 |
OFF-BALANCE SHEET EXPOSURES |
|
|
|
17.3 Liabilities and equity
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Accounting scope of consolidation [Carrying amount] |
|
|
Annex V.Part 1.27-28, Part 2.209 |
||||
|
0010 |
||||
|
0010 |
Financial liabilities held for trading |
|
IFRS 7.8 (e) (ii); IFRS 9.BA.6 |
|
|
0020 |
Derivatives |
|
IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) |
|
|
0030 |
Short positions |
|
IFRS 9.BA7(b) |
|
|
0040 |
Deposits |
|
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
0050 |
Debt securities issued |
|
Annex V.Part 1.37 |
|
|
0060 |
Other financial liabilities |
|
Annex V.Part 1.38-41 |
|
|
0061 |
Trading financial liabilities |
Accounting Directive art 8(1)(a),(3),(6) |
|
|
|
0062 |
Derivatives |
CRR Annex II; Annex V.Part 1.25, 27 |
|
|
|
0063 |
Short positions |
|
|
|
|
0064 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
0065 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
0066 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
0070 |
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 |
|
|
0080 |
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 |
|
|
0090 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
0100 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
0110 |
Financial liabilities measured at amortised cost |
Accounting Directive art 8(3), (6); IAS 39.47 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|
|
0120 |
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 |
|
|
0130 |
Debt securities issued |
Annex V.Part 1.31 |
Annex V.Part 1.37 |
|
|
0140 |
Other financial liabilities |
Annex V.Part 1.32-34 |
Annex V.Part 1.38-41 |
|
|
0141 |
Non-trading non-derivative financial liabilities measured at a cost-based method |
Accounting Directive art 8(3) |
|
|
|
0142 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
0143 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
0144 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
0150 |
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 |
|
|
0160 |
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 |
|
|
0170 |
Liabilities under insurance and reinsurance contracts |
Annex V.Part 2.212 |
IFRS 4.IG20(a); Annex V.Part 2.212 |
|
|
0180 |
Provisions |
BAD art 4.Liabilities(6) |
IAS 37.10; IAS 1.54(l) |
|
|
0190 |
Tax liabilities |
|
IAS 1.54(n-o) |
|
|
0200 |
Current tax liabilities |
|
IAS 1.54(n); IAS 12.5 |
|
|
0210 |
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) |
|
|
0220 |
Share capital repayable on demand |
|
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 |
|
|
0230 |
Other liabilities |
Annex V.Part 2.13 |
Annex V.Part 2.13 |
|
|
0240 |
Liabilities included in disposal groups classified as held for sale |
|
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 |
|
|
0245 |
Haircuts for trading liabilities valued at fair value |
Annex V Part 1.29 |
|
|
|
0250 |
LIABILITIES |
|
IAS 1.9(b);IG 6 |
|
|
0260 |
Capital |
BAD art 4.Liabilities(9), BAD art 22 |
IAS 1.54(r), BAD art 22 |
|
|
0270 |
Share premium |
BAD art 4.Liabilities(10); CRR art 4(124) |
IAS 1.78(e); CRR art 4(1)(124) |
|
|
0280 |
Equity instruments issued other than capital |
Annex V.Part 2.18-19 |
Annex V.Part 2.18-19 |
|
|
0290 |
Other equity |
Annex V.Part 2.20 |
IFRS 2.10; Annex V.Part 2.20 |
|
|
0300 |
Accumulated other comprehensive income |
CRR art 4(1)(100) |
CRR art 4(1)(100) |
|
|
0310 |
Retained earnings |
CRR art 4(1)(123) |
CRR art 4(1)(123) |
|
|
0320 |
Revaluation reserves |
BAD art 4.Liabilities(12) |
IFRS 1.33, D5-D8 |
|
|
0325 |
Fair value reserves |
Accounting Directive art 8(1)(a) |
|
|
|
0330 |
Other reserves |
BAD art 4.Liabilities (11)-(13) |
IAS 1.54; IAS 1.78 (e) |
|
|
0335 |
First consolidation differences |
Accounting Directive art 24(3)(c) |
|
|
|
0340 |
(-) 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 |
|
|
0350 |
Profit or loss attributable to owners of the parent |
BAD art 4.Liabilities(14) |
IFRS 10.B94 |
|
|
0360 |
(-) Interim dividends |
CRR Article 26 (2) |
IAS 32.35 |
|
|
0370 |
Minority interests [Non-controlling interests] |
Accounting Directive art 24(4) |
IAS 1.54(q); IFRS 10.22, .B94 |
|
|
0380 |
TOTAL EQUITY |
|
IAS 1.9(c), IG 6 |
|
|
0390 |
TOTAL EQUITY AND TOTAL LIABILITIES |
BAD art 4.Liabilities |
IAS 1.IG6 |
|
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
|
|
|
|
Gross carrying amount / Nominal amount |
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 |
|||||||||||||||||||||||||||||||||||||||
|
|
Performing |
Non-performing |
|
Performing exposures - Accumulated impairment and provisions |
Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
||||||||||||||||||||||||||||||||||||||
|
|
Not past due or Past due <= 30 days |
Past due > 30 days <= 90 days |
Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) |
Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Of which: purchased or originated credit-impaired financial assets |
|
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: purchased or originated credit-impaired financial assets |
of which: impaired |
|
of which: 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) |
of which: purchased or originated credit-impaired financial assets |
|
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) |
of which: purchased or originated credit-impaired financial assets |
Collateral received on performing exposues |
Collateral received on non-performing exposues |
Financial guarantees received on performing exposures |
Financial guarantees received on non-performing exposures |
||||||
|
0010 |
0020 |
0030 |
0055 |
0056 |
0057 |
0058 |
0060 |
0070 |
0080 |
0090 |
0101 |
0102 |
0106 |
0107 |
0109 |
0110 |
0121 |
0900 |
0122 |
0130 |
0140 |
0910 |
0141 |
0142 |
0143 |
0150 |
0160 |
0170 |
0180 |
0191 |
0192 |
0196 |
0197 |
0950 |
0951 |
0952 |
0201 |
0200 |
0205 |
0210 |
||||
|
References National GAAP compatible IFRS |
Annex V. Part 1.34, Part 2.118, 221 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 222, 235 |
IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) |
CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
CRR art 178; Annex V.Part 2.237(b) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) |
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) |
|
Annex V. Part 2. 238 |
Annex V. Part 2. 238 |
Annex V. Part 2. 222, 235, 237(f) |
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) |
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) |
Annex V. Part 2. 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) |
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.215, 237(e) |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
|||
|
References National GAAP based on BAD |
|
Annex V. Part 1.34, Part 2.118, 221 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 222, 235 |
|
|
|
CRR Art. 47a (3); Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
|
CRR art 178; Annex V.Part 2.237(b) |
|
|
CRR art 4(95); Annex V.Part 2.237(a) |
Annex V. Part 2. 238 |
Annex V. Part 2. 238 |
Annex V. Part 2. 222, 235 |
|
|
|
Annex V. Part 2. 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
|
|
|
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
||
|
0005 |
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 |
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|
|
|
|
|
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|
|
|
|
|
|
|
|
|
0010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
|
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|
|
|
|
|
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|
|
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|
|
0020 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
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|
|
0030 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
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|
|
0040 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
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|
|
|
0050 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
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|
|
|
|
|
0060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
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|
|
|
|
0070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
|
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|
|
|
|
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|
|
0080 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
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|
|
|
0090 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
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|
0100 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
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|
|
0110 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
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|
|
0120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
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|
|
0130 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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|
0140 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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0150 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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0160 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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0170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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0180 |
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST |
Annex V.Part 2.233(a) |
Annex V.Part 2.233(a) |
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0181 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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0182 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0183 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0184 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0185 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0186 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0191 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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0192 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0193 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0194 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0195 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0196 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0900 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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0903 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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0197 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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0910 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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0913 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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0201 |
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT |
Annex V.Part 2.233(b) |
Annex V.Part 2.233(b) |
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0211 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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0212 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0213 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0214 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0215 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0216 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0221 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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0222 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0223 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0224 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0225 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0226 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
0920 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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|
0923 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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|
0227 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
0930 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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|
0933 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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0231 |
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT |
Annex V.Part 2.233(c), 234 |
Annex V.Part 2.233(c), 234 |
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0330 |
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING |
|
Annex V.Part 2.217 |
Annex V.Part 2.217 |
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0335 |
DEBT INSTRUMENTS HELD FOR SALE |
|
Annex V.Part 2.220 |
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0340 |
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 |
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0350 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0360 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0370 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0380 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0390 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0400 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
0410 |
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 |
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0420 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0430 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0440 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0450 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0460 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0470 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
0480 |
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 |
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0490 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0500 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0510 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0520 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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|
0530 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0540 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
0550 |
OFF-BALANCE SHEET EXPOSURES |
Annex V.Part 2.217 |
Annex V.Part 2.217 |
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18.1 Inflows and outflows of non-performing exposures - loans and advances by counterparty sector
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Gross carrying amount of loans and advances |
||
|
Inflows to non-performing exposures |
(-) Outflows from non-performing exposures |
||||
|
0010 |
0020 |
||||
|
Annex V. Part 2.213-216, 224-234, 239i-239iii, 239vi |
Annex V. Part 2.213-216, 224-234, 239i, 239iv- 239vi |
||||
|
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) |
|
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|
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) |
|
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|
0100 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
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|
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) |
|
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|
0130 |
LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING |
Annex V.Part 2.217 |
Annex V.Part 2.217 |
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|
0140 |
LOANS AND ADVANCES HELD FOR SALE |
|
Annex V.Part 2.220 |
|
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|
0150 |
TOTAL INFLOWS / OUTFLOWS |
|
|
|
|
18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
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 |
|||||
|
Annex V. Part 1.34, Part 2.118, 221 |
Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 256, 259-262 |
Annex V. Part 2. 256(b), 261 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
CRR art 178; Annex V.Part 2.237(b) |
Annex V. Part 2. 259-263 |
Annex V. Part 2. 238 |
Annex V. Part 2. 267 |
Annex V. Part 2. 238 |
Annex V. Part 2. 207 |
Annex V. Part 2. 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 207 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
|||||
|
Annex V. Part 1.34, Part 2.118, 221 |
Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 256, 259-262 |
Annex V. Part 2. 256(b), 261 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
CRR art 178; Annex V.Part 2.237(b) |
Annex V. Part 2. 259-263 |
Annex V. Part 2. 238 |
Annex V. Part 2. 267 |
Annex V. Part 2. 238 |
Annex V. Part 2. 207 |
Annex V. Part 2. 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 207 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
|||||
|
0010 |
Non-finan-cial corpo-rations |
Commercial real estate (CRE) loans to small and medium-sized enterprises |
SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii |
SME Art 1 2(a); Annex V.Part 2.239vi (a), 239vii |
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|
0020 |
Commercial real estate (CRE) loans to non-financial corporations other than SMEs |
Annex V.Part 2.239vi (a), 239vii |
Annex V.Part 2.239vi (a), 239vii |
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|
0030 |
Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 239vi (b) |
Annex V.Part 2.86(a), 87, 239vi (b) |
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|
0040 |
Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
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|
0050 |
Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
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|
|
0060 |
Of which: Loans with LTV ratio higher than 100% |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
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|
|
|
|
|
|
0070 |
House-holds |
Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 239vi (b) |
Annex V.Part 2.86(a), 87, 239vi (b) |
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|
|
0080 |
Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
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|
|
0090 |
Of which: Loans with LTV ratio higher than 80% and less than or equal to 100% |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
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|
|
0100 |
Of which: Loans with LTV ratio higher than 100% |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
Annex V.Part 2.86(a), 87, 239vi (b), 239viii |
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19. Information forborne exposures
|
|
|
|
Gross carrying amount / nominal amount of exposures with forbearance measures |
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 |
||||||||||||||||||
|
|
Performing exposures with forbearance measures |
Non-performing exposures with forbearance measures |
|
Perfoming exposures with forbearance measures - Accumulated impairment and provisions |
Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
|||||||||||||||||
|
|
Instruments with modifications in their terms and conditions |
Refinancing |
of which: Performing forborne exposures under probation reclassified from non-performing |
|
Instruments with modifications in their terms and conditions |
Refinancing |
of which: Defaulted |
of which: Impaired |
of which: Forbearance of exposures non-performing prior to forbearance |
|
Instruments with modifications in their terms and conditions |
Refinancing |
Collateral received on exposures with forbearance measures |
Financial guarantees received on exposures with forbearance measures |
|||||||||
|
|
Of which: Collateral received on non-performing exposures with forbearance measures |
|
Of which: Financial guarantees received on non-performing exposures with forbearance measures |
||||||||||||||||||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
0175 |
0180 |
0185 |
||||
|
References National GAAP compatible IFRS |
CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 |
Annex V. Part 2. 256, 259-261 |
CRR Art. 47b (1); Annex V. Part 2.240, 266 |
CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 |
CRR Art. 47a (7); Annex V. Part 2. 256, 261 |
Annex V. Part 2. 259-263 |
CRR Art. 47b (1); Annex V. Part 2.240, 266 |
CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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) |
CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 |
Annex V. Part 2. 267 |
Annex V. Part 2. 207 |
Annex V. Part 2. 207 |
CRR Art. 47b (1); Annex V. Part 2. 240, 267 |
CRR Art. 47b (1); Annex V. Part 2. 240, 244, 267 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
|||
|
References National GAAP based on BAD |
|
CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 |
Annex V. Part 2. 256, 259-261 |
CRR Art. 47b (1); Annex V. Part 2.240, 266 |
CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 |
CRR Art. 47a (7); Annex V. Part 2. 256, 261 |
Annex V. Part 2. 259-263 |
CRR Art. 47b (1); Annex V. Part 2.240, 266 |
CRR Art. 47b (1); Annex V. Part 2. 240, 265-266 |
CRR art 178; Annex V. Part 2.264(b) |
CRR art 4(95); Annex V.Part 2.264(a) |
CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263 |
Annex V. Part 2. 267 |
Annex V. Part 2. 207 |
Annex V. Part 2. 207 |
CRR Art. 47b (1); Annex V. Part 2. 240, 267 |
CRR Art. 47b (1); Annex V. Part 2. 240, 267 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
||
|
0005 |
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 |
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0010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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0020 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0030 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0040 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0050 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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0080 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0090 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0100 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0110 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
0130 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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|
0140 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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0150 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
0160 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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0170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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0180 |
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST |
Annex V.Part 2.249(a) |
Annex V.Part 2.249(a) |
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0181 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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0182 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0183 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0184 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0185 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0186 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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0191 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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0192 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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0193 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0194 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0195 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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0196 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
0900 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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|
|
0903 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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0197 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
|
0910 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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|
0913 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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0201 |
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT |
Annex V.Part 2.249(b) |
Annex V.Part 2.249(b) |
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|
0211 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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0212 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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|
0213 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0214 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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0215 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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|
0216 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
0221 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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0222 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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|
0223 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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0224 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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|
0225 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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|
0226 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
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|
|
|
0920 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
|
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|
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|
|
|
|
|
|
|
|
0923 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
|
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|
0227 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
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|
|
|
|
|
|
|
0930 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
|
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|
|
0933 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
|
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|
0231 |
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT |
Annex V.Part 2.249 |
Annex V.Part 2.249 |
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|
0330 |
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING |
Annex V.Part 2.246 |
Annex V.Part 2.246 |
|
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|
0335 |
DEBT INSTRUMENTS HELD FOR SALE |
|
Annex V.Part 2.247 |
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|
0340 |
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 |
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20. Geographical breakdown
20.1 Geographical breakdown of assets by location of the activities
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount Annex V.Part 1.27-28 |
||
|
Domestic activitivies |
Non-domestic activities |
||||
|
Annex V.Part 2.270 |
Annex V.Part 2.270 |
||||
|
0010 |
0020 |
||||
|
0010 |
Cash, cash balances at central banks and other demand deposits |
BAD art 4.Assets(1) |
IAS 1.54 (i) |
|
|
|
0020 |
Cash on hand |
Annex V.Part 2.1 |
Annex V.Part 2.1 |
|
|
|
0030 |
Cash balances at central banks |
BAD art 13(2); Annex V.Part 2.2 |
Annex V.Part 2.2 |
|
|
|
0040 |
Other demand deposits |
Annex V.Part 2.3 |
Annex V.Part 2.3 |
|
|
|
0050 |
Financial assets held for trading |
Accounting Directive art 8(1)(a), (5); IAS 39.9 |
IFRS 9. Appendix A |
|
|
|
0060 |
Derivatives |
CRR Annex II |
IFRS 9. Appendix A |
|
|
|
0070 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
0080 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.31 |
|
|
|
0090 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.32 |
|
|
|
0091 |
Trading financial assets |
BAD Article 32-33; Annex V.Part 1.17 |
|
|
|
|
0092 |
Derivatives |
CRR Annex II; Annex V.Part 1.17, 27 |
|
|
|
|
0093 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
0094 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
0095 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
0096 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
|
|
|
0097 |
Equity instruments |
|
IAS 32.11 |
|
|
|
0098 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
0099 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
0100 |
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 |
|
|
|
0110 |
Equity instruments |
|
IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
0120 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
0130 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
|
0141 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.8(h); IFRS 9.4.1.2A |
|
|
|
0142 |
Equity instruments |
|
IAS 32.11 |
|
|
|
0143 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
0144 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
0171 |
Non-trading non-derivative financial assets measured at fair value through profit or loss |
BAD art 36(2) |
|
|
|
|
0172 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
0173 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
0174 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
|
|
|
0175 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), (8) |
|
|
|
|
0176 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
0177 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
0178 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
|
|
|
0181 |
Financial assets at amortised cost |
|
IFRS 7.8(f); IFRS 9.4.1.2 |
|
|
|
0182 |
Debt securities |
|
Annex V.Part 1.31 |
|
|
|
0183 |
Loans and advances |
|
Annex V.Part 1.32 |
|
|
|
0231 |
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 |
|
|
|
|
0330 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
0232 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
0233 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
0234 |
Other non-trading non-derivative financial assets |
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 |
|
|
|
|
0235 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
0236 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
0237 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
0240 |
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 |
|
|
|
0250 |
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 |
|
|
|
0260 |
Tangible assets |
BAD art 4.Assets(10) |
|
|
|
|
0270 |
Intangible assets |
BAD art 4.Assets(9); CRR art 4(1)(115) |
IAS 1.54(c); CRR art 4(1)(115) |
|
|
|
0280 |
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 |
|
|
|
0290 |
Tax assets |
|
IAS 1.54(n-o) |
|
|
|
0300 |
Other assets |
Annex V.Part 2.5, 6 |
Annex V.Part 2.5 |
|
|
|
0310 |
Non-current assets and disposal groups classified as held for sale |
|
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 |
|
|
|
0315 |
(-) Haircuts for trading assets valued at fair value |
Annex V Part 1.29 |
|
|
|
|
0320 |
ASSETS |
BAD art 4 Assets |
IAS 1.9(a), IG 6 |
|
|
20.2 Geographical breakdown of liabilities by location of the activities
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount Annex V.Part 1.27-28 |
||
|
Domestic activitivies |
Non-domestic activities |
||||
|
Annex V.Part 2.270 |
Annex V.Part 2.270 |
||||
|
0010 |
0020 |
||||
|
0010 |
Financial liabilities held for trading |
|
IFRS 7.8 (e) (ii); IFRS 9.BA.6 |
|
|
|
0020 |
Derivatives |
|
IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) |
|
|
|
0030 |
Short positions |
|
IFRS 9.BA7(b) |
|
|
|
0040 |
Deposits |
|
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
0050 |
Debt securities issued |
|
Annex V.Part 1.37 |
|
|
|
0060 |
Other financial liabilities |
|
Annex V.Part 1.38-41 |
|
|
|
0061 |
Trading financial liabilities |
Accounting Directive art 8(1)(a),(3),(6) |
|
|
|
|
0062 |
Derivatives |
CRR Annex II; Annex V.Part 1.25 |
|
|
|
|
0063 |
Short positions |
|
|
|
|
|
0064 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
0065 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
|
0066 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
|
0070 |
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 |
|
|
|
0080 |
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 |
|
|
|
0090 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
0100 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
|
0110 |
Financial liabilities measured at amortised cost |
Accounting Directive art 8(3), (6); IAS 39.47 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|
|
|
0120 |
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 |
|
|
|
0130 |
Debt securities issued |
Annex V.Part 1.31 |
Annex V.Part 1.37 |
|
|
|
0140 |
Other financial liabilities |
Annex V.Part 1.32-34 |
Annex V.Part 1.38-41 |
|
|
|
0141 |
Non-trading non-derivative financial liabilities measured at a cost-based method |
Accounting Directive art 8(3) |
|
|
|
|
0142 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
0143 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
|
0144 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
|
0150 |
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 |
|
|
|
0160 |
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 |
|
|
|
0170 |
Provisions |
BAD art 4.Liabilities(6) |
IAS 37.10; IAS 1.54(l) |
|
|
|
0180 |
Tax liabilities |
|
IAS 1.54(n-o) |
|
|
|
0190 |
Share capital repayable on demand |
|
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 |
|
|
|
0200 |
Other liabilities |
Annex V.Part 2.13 |
Annex V.Part 2.13 |
|
|
|
0210 |
Liabilities included in disposal groups classified as held for sale |
|
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 |
|
|
|
0215 |
Haircuts for trading liabilities valued at fair value |
Annex V Part 1.29 |
|
|
|
|
0220 |
LIABILITIES |
|
IAS 1.9(b);IG 6 |
|
|
20.3 Geographical breakdown of statement of profit or loss items by location of the activities
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
||
|
Domestic activitivies |
Non-domestic activities |
||||
|
Annex V.Part 2.270 |
Annex V.Part 2.270 |
||||
|
0010 |
0020 |
||||
|
0010 |
Interest income |
BAD art 27.Vertical layout(1); Annex V.Part 2.31 |
IAS 1.97; Annex V.Part 2.31 |
|
|
|
0020 |
(Interest expenses) |
BAD art 27.Vertical layout(2); Annex V.Part 2.31 |
IAS 1.97; Annex V.Part 2.31 |
|
|
|
0030 |
(Expenses on share capital repayable on demand) |
|
IFRIC 2.11 |
|
|
|
0040 |
Dividend income |
BAD art 27.Vertical layout(3); Annex V.Part 2.40 |
Annex V.Part 2.40 |
|
|
|
0050 |
Fee and commission income |
BAD art 27.Vertical layout(4) |
IFRS 7.20(c) |
|
|
|
0060 |
(Fee and commission expenses) |
BAD art 27.Vertical layout(5) |
IFRS 7.20(c) |
|
|
|
0070 |
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 |
|
|
|
0080 |
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 |
|
|
|
0083 |
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 9.5.7.1 |
|
|
|
0085 |
Gains or (-) losses on trading financial assets and liabilities, net |
BAD art 27.Vertical layout(6) |
|
|
|
|
0090 |
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 |
|
|
|
0095 |
Gains or (-) losses on non-trading financial assets and liabilities, net |
BAD art 27.Vertical layout(6) |
|
|
|
|
0100 |
Gains or (-) losses from hedge accounting, net |
Accounting Directive art 8(1)(a), (6), (8) |
Annex V.Part 2.47-48 |
|
|
|
0110 |
Exchange differences [gain or (-) loss], net |
BAD art 39 |
IAS 21.28, 52 (a) |
|
|
|
0120 |
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 |
Annex V Part 2.56 |
|
|
|
0130 |
Gains or (-) losses on derecognition of non financial assets, net |
|
IAS 1.34 |
|
|
|
0140 |
Other operating income |
BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 |
Annex V.Part 2.314-316 |
|
|
|
0150 |
(Other operating expenses) |
BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 |
Annex V.Part 2.314-316 |
|
|
|
0155 |
TOTAL OPERATING INCOME, NET |
|
|
|
|
|
0160 |
(Administrative expenses) |
BAD art 27.Vertical layout(8) |
|
|
|
|
0165 |
(Cash contributions to resolution funds and deposit guarantee schemes) |
Annex V.Part 2.48i |
Annex V.Part 2.48i |
|
|
|
0170 |
(Depreciation) |
|
IAS 1.102, 104 |
|
|
|
0171 |
Modification gains or (-) losses, net |
|
IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 |
|
|
|
0175 |
(Increases or (-) decreases of the fund for general banking risks, net) |
BAD art 38.2 |
|
|
|
|
0180 |
(Provisions or (-) reversal of provisions) |
|
IAS 37.59, 84; IAS 1.98(b)(f)(g) |
|
|
|
0190 |
(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 |
|
|
|
0200 |
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) |
BAD art 27.Vertical layout(13)-(14) |
IAS 28.40-43 |
|
|
|
0210 |
(Impairment or (-) reversal of impairment on non-financial assets) |
|
IAS 36.126(a)(b) |
|
|
|
0220 |
Negative goodwill recognised in profit or loss |
Accounting Directive art 24(3)(f) |
IFRS 3.Appendix B64(n)(i) |
|
|
|
0230 |
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 |
|
|
|
0240 |
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 |
|
|
|
0250 |
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
|
IAS 1.102, IG 6; IFRS 5.33 A |
|
|
|
0260 |
(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 |
|
|
|
0270 |
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
BAD art 27.Vertical layout(16) |
IAS 1, IG 6 |
|
|
|
0275 |
Extraordinary profit or (-) loss after tax |
BAD art 27.Vertical layout(21) |
|
|
|
|
0280 |
Profit or (-) loss after tax from discontinued operations |
|
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 |
|
|
|
0290 |
PROFIT OR (-) LOSS FOR THE YEAR |
BAD art 27.Vertical layout(23) |
IAS 1.81A(a) |
|
|
20.4 Geographical breakdown of assets by residence of the counterparty
Country of residence of the counterparty:
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
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, including cash balances at central banks and other demand deposits |
Of which: forborne |
Of which: non-perfoming |
|
|||||||
|
|
of which: defaulted |
||||||||||
|
Annex V.Part 1.34, Part 2.271, 275 |
Annex V.Part 1.15(a), 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 |
||||
|
0010 |
0011 |
0012 |
0022 |
0025 |
0026 |
0031 |
0040 |
||||
|
0010 |
Derivatives |
CRR Annex II; Annex V.Part 2.272 |
IFRS 9 Appendix A, Annex V.Part 2.272 |
|
|
|
|
|
|
|
|
|
0020 |
Of which: credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
0030 |
Of which: other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
0040 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) |
IAS 32.11 |
|
|
|
|
|
|
|
|
|
0050 |
Of which: credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
0060 |
Of which: other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
0070 |
Of which: non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
0075 |
Cash balances at central banks and other demand deposits |
BAD art 13(2); Annex V.Part 2.2, 3, 273 |
Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
0080 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
0090 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
0100 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
0110 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
0120 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
0130 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
0140 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
0150 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
0160 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
0170 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
0180 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
0190 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
0200 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
0210 |
Of which: Loans collateralized by commercial immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
0220 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
0230 |
Of which: Loans collateralized by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
0240 |
Of which: Credit for consumption |
Annex V.Part 2.88(a) |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
|
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
Country of residence of the counterparty:
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Nominal amount |
|
Provisions for commitments and guarantees given |
|||
|
Of which: forborne |
Of which: non-perfoming |
|
||||||
|
of which: defaulted |
||||||||
|
Annex V.Part 2.118, 271 |
Annex V.Part 2.240-258 |
Annex V.Part 2.275 |
CRR art 178; Annex V.Part 2.237(b) |
Annex V.Part 2.276 |
||||
|
0010 |
0022 |
0025 |
0026 |
0030 |
||||
|
0010 |
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 |
|
|
|
|
|
|
0020 |
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 |
|
|
|
|
|
|
0030 |
Other Commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 |
|
|
|
|
|
20.6 Geographical breakdown of liabilities by residence of the counterparty
Country of residence of the counterparty:
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
|
|
Annex V.Part 1.27-28, 2.271 |
||||
|
0010 |
||||
|
0010 |
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 |
|
|
0020 |
Of which: credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
0030 |
Of which: other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
0040 |
Short positions |
Annex V.Part 1.44(d) |
IFRS 9.BA7(b); Annex V.Part 1.44(d) |
|
|
0050 |
Of which: credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
0060 |
Of which: other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
0070 |
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 |
|
|
0080 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
0090 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
0100 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
0110 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
0120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
0130 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
Country of residence of the counterparty:
|
|
|
References |
Non-financial corporations Annex V. Part 2.271, 277 |
||||
|
Gross carrying amount |
|
Accumulated impairment |
Accumulated negative changes in fair value due to credit risk on non-performing exposures |
||||
|
of which: loans and advances subject to impairment |
Of which: non-performing |
||||||
|
Annex V.Part 1.34, Part 2.275 |
Annex V.Part 2.273 |
Annex V.Part 2.275 |
Annex V.Part 2.274 |
Annex V.Part 2.274 |
|||
|
0010 |
0011 |
0012 |
0021 |
0022 |
|||
|
0010 |
A Agriculture, forestry and fishing |
NACE Regulation |
|
|
|
|
|
|
0020 |
B Mining and quarrying |
NACE Regulation |
|
|
|
|
|
|
0030 |
C Manufacturing |
NACE Regulation |
|
|
|
|
|
|
0040 |
D Electricity, gas, steam and air conditioning supply |
NACE Regulation |
|
|
|
|
|
|
0050 |
E Water supply |
NACE Regulation |
|
|
|
|
|
|
0060 |
F Construction |
NACE Regulation |
|
|
|
|
|
|
0070 |
G Wholesale and retail trade |
NACE Regulation |
|
|
|
|
|
|
0080 |
H Transport ans storage |
NACE Regulation |
|
|
|
|
|
|
0090 |
I Accommodation and food service activities |
NACE Regulation |
|
|
|
|
|
|
0100 |
J Information and communication |
NACE Regulation |
|
|
|
|
|
|
0105 |
K Financial and insurance activities |
NACE Regulation |
|
|
|
|
|
|
0110 |
L Real estate activities |
NACE Regulation |
|
|
|
|
|
|
0120 |
M Professional, scientific and technical activities |
NACE Regulation |
|
|
|
|
|
|
0130 |
N Administrative and support service activities |
NACE Regulation |
|
|
|
|
|
|
0140 |
O Public administration and defence, compulsory social security |
NACE Regulation |
|
|
|
|
|
|
0150 |
P Education |
NACE Regulation |
|
|
|
|
|
|
0160 |
Q Human health services and social work activities |
NACE Regulation |
|
|
|
|
|
|
0170 |
R Arts, entertainment and recreation |
NACE Regulation |
|
|
|
|
|
|
0180 |
S Other services |
NACE Regulation |
|
|
|
|
|
|
0190 |
LOANS AND ADVANCES |
Annex V.Part 1.32 |
|
|
|
|
|
21. Tangible and intangible assets: assets subject to operating lease
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
|
|
Annex V.Part 2.278-279 |
||||
|
0010 |
||||
|
0010 |
Property plant and equipment |
|
IAS 16.6; IAS 1.54(a) |
|
|
0020 |
Revaluation model |
|
IAS 17.49; IAS 16.31, 73(a)(d) |
|
|
0030 |
Cost model |
|
IAS 17.49; IAS 16.30, 73(a)(d) |
|
|
0040 |
Investment property |
|
IAS 40.IN5; IAS 1.54(b) |
|
|
0050 |
Fair value model |
|
IAS 17.49; IAS 40.33-55, 76 |
|
|
0060 |
Cost model |
|
IAS 17.49; IAS 40.56,79(c) |
|
|
0070 |
Other intangible assets |
BAD art 4.Assets(9) |
IAS 38.8, 118 |
|
|
0080 |
Revaluation model |
|
IAS 17.49; IAS 38.75-87, 124(a)(ii) |
|
|
0090 |
Cost model |
|
IAS 17.49; IAS 38.74 |
|
22. Asset management, custody and other service functions
22.1 Fee and commission income and expenses by activity
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
Annex V.Part 2.280 |
||||
|
BAD art 27.Vertical layout(4), (5) |
IFRS 7.20(c ) |
0010 |
||
|
0010 |
Fee and commission income |
|
Annex V.Part 2.281-284 |
|
|
0020 |
Securities |
|
|
|
|
0030 |
Issuances |
Annex V.Part 2.284(a) |
Annex V.Part 2.284(a) |
|
|
0040 |
Transfer orders |
Annex V.Part 2.284(b) |
Annex V.Part 2.284(b) |
|
|
0050 |
Other fee and commission income in relation to securities |
Annex V.Part 2.284(c) |
Annex V.Part 2.284(c) |
|
|
0051 |
Corporate Finance |
|
|
|
|
0052 |
M&A advisory |
Annex V.Part 2.284 (e) |
Annex V.Part 2.284 (e) |
|
|
0053 |
Treasury services |
Annex V.Part 2.284(f) |
Annex V.Part 2.284(f) |
|
|
0054 |
Other fee and commission income in relation to corporate finance activities |
Annex V.Part 2.284(g) |
Annex V.Part 2.284(g) |
|
|
0055 |
Fee based advice |
Annex V.Part 2.284(h) |
Annex V.Part 2.284(h) |
|
|
0060 |
Clearing and settlement |
Annex V.Part 2.284(i) |
Annex V.Part 2.284(i) |
|
|
0070 |
Asset management |
Annex V.Part 2.284(j); 285(a) |
Annex V.Part 2.284(j); 285(a) |
|
|
0080 |
Custody [by type of customer] |
Annex V.Part 2.284(j); 285(b) |
Annex V.Part 2.284(j); 285(b) |
|
|
0090 |
Collective investment |
|
|
|
|
0100 |
Other fee and commission income in relation to custody services |
|
|
|
|
0110 |
Central administrative services for collective investment |
Annex V.Part 2.284(j); 285(c) |
Annex V.Part 2.284(j); 285(c) |
|
|
0120 |
Fiduciary transactions |
Annex V.Part 2.284(j); 285(d) |
Annex V.Part 2.284(j); 285(d) |
|
|
0131 |
Payment services |
Annex V.Part 2.284(k), 285(e) |
Annex V.Part 2.284(k), 285(e) |
|
|
0132 |
Current accounts |
Annex V.Part 2.284(k), 285(e) |
Annex V.Part 2.284(k), 285(e) |
|
|
0133 |
Credit cards |
Annex V.Part 2.284(k), 285(e) |
Annex V.Part 2.284(k), 285(e) |
|
|
0134 |
Debit cards and other card payments |
Annex V.Part 2.284(k), 285(e) |
Annex V.Part 2.284(k), 285(e) |
|
|
0135 |
Transfers and other payment orders |
Annex V.Part 2.284(k), 285(e) |
Annex V.Part 2.284(k), 285(e) |
|
|
0136 |
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) |
|
|
0140 |
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) |
|
|
0150 |
Collective investment |
|
|
|
|
0160 |
Insurance products |
|
|
|
|
0170 |
Other fee and commission income in relation to customer resources distributed but not managed |
|
|
|
|
0180 |
Structured Finance |
Annex V.Part 2.284(n) |
Annex V.Part 2.284(n) |
|
|
0190 |
Loan servicing activities |
Annex V.Part 2.284(o) |
Annex V.Part 2.284(o) |
|
|
0200 |
Loan commitments given |
Annex V.Part 2.284(p) |
IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) |
|
|
0210 |
Financial guarantees given |
Annex V.Part 2.284(p) |
IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) |
|
|
0211 |
Loans granted |
Annex V.Part 2.284(r) |
Annex V.Part 2.284(r) |
|
|
0213 |
Foreign exchange |
Annex V.Part 2.284(s) |
Annex V.Part 2.284(s) |
|
|
0214 |
Commodities |
Annex V.Part 2.284(t) |
Annex V.Part 2.284(t) |
|
|
0220 |
Other fee and commission income |
Annex V.Part 2.284(u) |
Annex V.Part 2.284(u) |
|
|
0230 |
(Fee and commission expenses) |
|
Annex V.Part 2.281-284 |
|
|
0235 |
(Securities) |
Annex V.Part 2.284(d) |
Annex V.Part 2.284(d) |
|
|
0240 |
(Clearing and settlement) |
Annex V.Part 2.284(i) |
Annex V.Part 2.284(i) |
|
|
0245 |
(Asset management) |
Annex V.Part 2.284(j); 285(a) |
Annex V.Part 2.284(j); 285(a) |
|
|
0250 |
(Custody) |
Annex V.Part 2.284(j); 285 (b) |
Annex V.Part 2.284(j); 285 (b) |
|
|
0255 |
(Payment services) |
Annex V.Part 2.284(k), 285(e) |
Annex V.Part 2.284(k), 285(e) |
|
|
0256 |
(of which: Credit, Debit and other Cards) |
|
|
|
|
0260 |
(Loan servicing activities) |
Annex V.Part 2.284(o) |
Annex V.Part 2.284(o) |
|
|
0270 |
(Loan commitments received) |
Annex V.Part 2.284(q) |
Annex V.Part 2.284(q) |
|
|
0280 |
(Financial guarantees received) |
Annex V.Part 2.284(q) |
Annex V.Part 2.284(q) |
|
|
0281 |
(Externally provided distribution of products) |
Annex V.Part 2.284(m) |
Annex V.Part 2.284(m) |
|
|
0282 |
(Foreign exchange) |
Annex V.Part 2.284(s) |
Annex V.Part 2.284(s) |
|
|
0290 |
(Other fee and commission expenses) |
Annex V.Part 2.284(u) |
Annex V.Part 2.284(u) |
|
22.2 Assets involved in the services provided
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Amount of the assets involved in the services provided |
|
|
Annex V.Part 2.285(g) |
||||
|
0010 |
||||
|
0010 |
Asset management [by type of customer] |
Annex V.Part 2.285(a) |
Annex V.Part 2.285(a) |
|
|
0020 |
Collective investment |
|
|
|
|
0030 |
Pension funds |
|
|
|
|
0040 |
Customer portfolios managed on a discretionary basis |
|
|
|
|
0050 |
Other investment vehicles |
|
|
|
|
0060 |
Custody assets [by type of customer] |
Annex V.Part 2.285(b) |
Annex V.Part 2.285(b) |
|
|
0070 |
Collective investment |
|
|
|
|
0080 |
Other |
|
|
|
|
0090 |
Of which: entrusted to other entities |
|
|
|
|
0100 |
Central administrative services for collective investment |
Annex V.Part 2.285(c) |
Annex V.Part 2.285(c) |
|
|
0110 |
Fiduciary transactions |
Annex V.Part 2.285(d) |
Annex V.Part 2.285(d) |
|
|
0120 |
Payment services |
Annex V.Part 2.285(e) |
Annex V.Part 2.285(e) |
|
|
0130 |
Customer resources distributed but not managed [by type of product] |
Annex V.Part 2.285(f) |
Annex V.Part 2.285(f) |
|
|
0140 |
Collective investment |
|
|
|
|
0150 |
Insurance products |
|
|
|
|
0160 |
Other |
|
|
|
23. Loans and advances: additional information
23.1 Loans and advances: Number of instruments
|
|
|
|
Number of instruments (Annex V.Part 2.320) |
|||||||||||||||||
|
|
|
Performing |
Non Performing |
|||||||||||||||||
|
|
|
|
|
|
|
|
Unlikely to pay that are not past due or past due <= 90 days |
Past due > 90 days |
||||||||||||
|
|
of which: Exposures with forbearance measures |
|
of which: Past due > 30 days <= 90 days |
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 years <=2 years |
Past due > 2 years <=5 years |
Past due > 5 years <=7 years |
Past due > 7 years |
||||
|
References National GAAP compatible IFRS |
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
|||
|
References National GAAP based on BAD |
|
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
||
|
|
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
||
|
0010 |
Loans and advances |
Annex V.Part 1.32, 44(a), Part 2.319 |
Annex V.Part 1.32, 44(a), Part 2.319 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Loans and advances in pre-litigation status |
Annex V.Part 1.32, 44(a), Part 2.319, 321 |
Annex V.Part 1.32, 44(a), Part 2.319, 321 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Loans and advances in litigation status |
Annex V.Part 1.32, 44(a), Part 2.319; 322 |
Annex V.Part 1.32, 44(a), Part 2.319; 322 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0210 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
23.2 Loans and advances: Additional information on gross carrying amounts
|
|
|
|
Gross carrying amount (Annex V.Part 1.34) |
|||||||||||||||||
|
|
|
Performing |
Non Performing |
|||||||||||||||||
|
|
|
|
|
|
|
|
Unlikely to pay that are not past due or past due <= 90 days |
Past due > 90 days |
||||||||||||
|
|
of which: Exposures with forbearance measures |
|
of which: Past due > 30 days <= 90 days |
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 years <=2 years |
Past due > 2 years <=5 years |
Past due > 5 years <=7 years |
Past due > 7 years |
||||
|
References National GAAP compatible IFRS |
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
|||
|
References National GAAP based on BAD |
|
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
||
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0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
||
|
0010 |
Loans and advances |
Annex V.Part 1.32, 44(a), Part 2.319 |
Annex V.Part 1.32, 44(a), Part 2.319 |
|
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|
0020 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
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|
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|
|
|
|
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|
0030 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
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|
|
|
|
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|
|
|
|
|
|
|
|
|
|
0060 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Loans and advances at cost or at amortised cost |
Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 |
Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 |
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
0090 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Loans and advances in pre-litigation status |
Annex V.Part 1.32, 44(a), Part 2.319, 321 |
Annex V.Part 1.32, 44(a), Part 2.319, 321 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0210 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0220 |
Loans and advances in litigation status |
Annex V.Part 1.32, 44(a), Part 2.319, 322 |
Annex V.Part 1.32, 44(a), Part 2.319, 322 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0230 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0240 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0250 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0260 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0270 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0280 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0290 |
Unsecured loans and advances without guarantees |
Annex V.Part 1.32, 44(a), Part 2.319, 323 |
Annex V.Part 1.32, 44(a), Part 2.319, 323 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0300 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0310 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0320 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0330 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0340 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0350 |
Loans and advances with an accumulated coverage ratio > 90% |
Annex V.Part 1.32, 44(a), Part 2.319, 324 |
Annex V.Part 1.32, 44(a), Part 2.319, 324 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0360 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0370 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0380 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0390 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0400 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0410 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios
|
|
|
|
Gross carrying amount (Annex V.Part 1.34) |
|||||||||||||||||
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|
|
Performing |
Non Performing |
|||||||||||||||||
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|
|
Unlikely to pay that are not past due or past due <= 90 days |
Past due > 90 days |
||||||||||||
|
|
of which: Exposures with forbearance measures |
|
of which: Past due > 30 days <= 90 days |
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 years <=2 years |
Past due > 2 years <=5 years |
Past due > 5 years <=7 years |
Past due > 7 years |
||||
|
References National GAAP compatible IFRS |
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
|||
|
References National GAAP based on BAD |
|
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
||
|
|
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
||
|
0010 |
Loans and advances collateralised by immovable property |
Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319 |
Annex V.Part 1.32, 44(a), Part 2.86(a), 87, 319 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Of which: Loans with a LTV higher than 60% and lower than or equal to 80% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
Of which: Loans with a LTV higher than 80% and lower than or equal to 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
Of which: Loans with a LTV higher than 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Of which: Loans with a LTV higher than 60% and lower than or equal to 80% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Of which: Loans with a LTV higher than 80% and lower than or equal to 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Of which: Loans with a LTV higher than 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 319; SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Of which: Loans with a LTV higher than 60% and lower than or equal to 80% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Of which: Loans with a LTV higher than 80% and lower than or equal to 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Of which: Loans with a LTV higher than 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
Of which: Loans with a LTV higher than 60% and lower than or equal to 80% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Of which: Loans with a LTV higher than 80% and lower than or equal to 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
Of which: Loans with a LTV higher than 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs) collateralised by immovable property |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) |
Annex V.Part 1.32, 42 (e), 44(a), Part 2.86(a), 87, 239ix, 319; SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
Of which: Loans with a LTV higher than 60% and lower than or equal to 80% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
Of which: Loans with a LTV higher than 80% and lower than or equal to 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
Of which: Loans with a LTV higher than 100% |
Annex V.Part 2.239x, 325 |
Annex V.Part 2.239x, 325 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
23.4 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk
|
|
|
|
Accumulated impairment, accumulated negative changes in fair value due to credit risk (Annex V. Part 2.69-71) |
|||||||||||||||||
|
|
|
Performing |
Non Performing |
|||||||||||||||||
|
|
|
|
|
|
|
|
Unlikely to pay that are not past due or past due <= 90 days |
Past due > 90 days |
||||||||||||
|
|
of which: Exposures with forbearance measures |
|
of which: Past due > 30 days <= 90 days |
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 years <=2 years |
Past due > 2 years <=5 years |
Past due > 5 years <=7 years |
Past due > 7 years |
||||
|
References National GAAP compatible IFRS |
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2. 222, 235, 237(f) |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
|||
|
References National GAAP based on BAD |
|
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2. 222, 235, 237(f) |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
||
|
|
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
||
|
0010 |
Loans and advances |
Annex V.Part 1.32, 44(a), Part 2.319 |
Annex V.Part 1.32, 44(a), Part 2.319 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Loans and advances at cost or at amortised cost |
Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 |
Annex V.Part 1.32, 44(a), Part 2.233 (a), 319 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Unsecured loans and advances without guarantees |
Annex V.Part 1.32, 44(a), Part 2.319, 323 |
Annex V.Part 1.32, 44(a), Part 2.319, 323 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
23.5 Loans and advances: Collateral received and financial guarantees received
|
|
|
|
Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174 |
|||||||||||||||||
|
|
|
Performing |
Non Performing |
|||||||||||||||||
|
|
|
|
|
|
|
|
Unlikely to pay that are not past due or past due <= 90 days |
Past due > 90 days |
||||||||||||
|
|
of which: Exposures with forbearance measures |
|
of which: Past due > 30 days <= 90 days |
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 years <=2 years |
Past due > 2 years <=5 years |
Past due > 5 years <=7 years |
Past due > 7 years |
||||
|
References National GAAP compatible IFRS |
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
|||
|
References National GAAP based on BAD |
|
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
||
|
|
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
||
|
0010 |
Financial guarantees received on loans and advances |
Annex V.Part 2.319, 326 |
Annex V.Part 2.319, 326 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Collateral received on loans and advances |
Annex V.Part 2.319, 326 |
Annex V.Part 2.319, 326 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Immovable property collateral received on loans and advances |
Annex V.Part 2.319, 326 |
Annex V.Part 2.319, 326 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0210 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0220 |
Memorandum item: Collateral received on loans and advances - uncapped amounts |
Annex V.Part 2.319, 326, 327 |
Annex V.Part 2.319, 326, 327 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0230 |
of which: Immovable property collateral |
Annex V.Part 2.319, 326, 327 |
Annex V.Part 2.319, 326, 327 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
23.6 Loans and advances: Accumulated partial write-offs
|
|
|
|
Accumulated partial write-offs (Annex V.Part 2.72, 74) |
|||||||||||||||||
|
|
|
Performing |
Non Performing |
|||||||||||||||||
|
|
|
|
|
|
|
|
Unlikely to pay that are not past due or past due <= 90 days |
Past due > 90 days |
||||||||||||
|
|
of which: Exposures with forbearance measures |
|
of which: Past due > 30 days <= 90 days |
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
|
of which: Exposures with forbearance measures |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 years <=2 years |
Past due > 2 years <=5 years |
Past due > 5 years <=7 years |
Past due > 7 years |
||||
|
References National GAAP compatible IFRS |
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-239 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
|||
|
References National GAAP based on BAD |
|
Annex V.Part 1.32 |
Annex V. Part 2. 256, 259-263 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 259-261 |
Annex V. Part 2. 213-216, 226-232 |
Annex V. Part 2.256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236, 256, 259-262 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
Annex V. Part 2.222, 235-236 |
||
|
|
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
||
|
0010 |
Loans and advances |
Annex V.Part 1.32, 44(a), Part 2.319 |
Annex V.Part 1.32, 44(a), Part 2.319 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
of which: Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
of which: Non-financial corporations - SMEs |
Annex V.Part 1.42(e), SME Art 1 2(a) |
Annex V.Part 1.42(e), SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
of which: Commercial Real Estate (CRE) loans to SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
of which: Non-financial corporations - other than SMEs |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year
24.1 Loans and advances: Inflows and outflows of non-performing exposures
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
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 |
|||||||||
|
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 |
||||
|
Annex V.Part 1.32, 34, Part 2.213-216, 223-239 |
Annex V.Part 1.42(f), 44(a) |
Annex V.Part 2.86(a), 87 |
Annex V.Part 1.42(e), 44(a) |
SME Art 1 2(a) |
SME Art 1 2(a), Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
||||
|
0010 |
Opening balance |
Annex V.Part 2.328 |
Annex V.Part 2.328 |
|
|
|
|
|
|
|
|
0020 |
Inflows |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
|
|
|
|
|
|
|
|
0030 |
Inflow due to reclassification from performing not forborne |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
|
|
|
|
|
|
|
|
0040 |
Inflow due to reclassification from performing forborne |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
|
|
|
|
|
|
|
|
0050 |
of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing |
Annex V.Part 2.239ii, 239iii, 239vi, 329(b) |
Annex V.Part 2.239ii, 239iii, 239vi, 329(b) |
|
|
|
|
|
|
|
|
0060 |
Inflow due to purchase of exposures |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
Annex V.Part 2.239ii, 239iii, 239vi, 329 |
|
|
|
|
|
|
|
|
0070 |
Inflow due to accrued interest |
Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) |
Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) |
|
|
|
|
|
|
|
|
0080 |
Inflow due to other reasons |
Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) |
Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) |
|
|
|
|
|
|
|
|
0090 |
Of which: Inflow more than once |
Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) |
Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) |
|
|
|
|
|
|
|
|
0100 |
Of which: Inflow of exposures granted in the past 24 months |
Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) |
Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) |
|
|
|
|
|
|
|
|
0110 |
Of which: Inflow of exposures granted during the period |
Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) |
Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) |
|
|
|
|
|
|
|
|
0120 |
Outflows |
Annex V.Part 2.239iii-239v, 331, 332 |
Annex V.Part 2.239iii-239v, 331, 332 |
|
|
|
|
|
|
|
|
0130 |
Outflow due to reclassification as performing not forborne |
Annex V.Part 2.239iii-239v(a), 331, 332 |
Annex V.Part 2.239iii-239v(a), 331, 332 |
|
|
|
|
|
|
|
|
0140 |
Outflow due to reclassification as performing forborne |
Annex V.Part 2.239iii-239v(a), 331, 332 |
Annex V.Part 2.239iii-239v(a), 331, 332 |
|
|
|
|
|
|
|
|
0150 |
Outflow due to partial or total loan repayment |
Annex V.Part 2.239iii-239v(b), 331, 332 |
Annex V.Part 2.239iii-239v(b), 331, 332 |
|
|
|
|
|
|
|
|
0160 |
Outflow due to collateral liquidations |
Annex V.Part 2.239iii-239v(c), 331, 332 |
Annex V.Part 2.239iii-239v(c), 331, 332 |
|
|
|
|
|
|
|
|
0170 |
Net cumulated recoveries from collateral liquidation |
Annex V.Part 2.333 |
Annex V.Part 2.333 |
|
|
|
|
|
|
|
|
0180 |
of which: Write-offs in the context of collateral liquidations |
Annex V.Part 2.239iii-239v(c) |
Annex V.Part 2.239iii-239v(c) |
|
|
|
|
|
|
|
|
0190 |
Outflow due to taking possession of collateral |
Annex V.Part 2.239iii-239v(d), 331, 332 |
Annex V.Part 2.239iii-239v(d), 331, 332 |
|
|
|
|
|
|
|
|
0200 |
Net cumulated recoveries from taking possession of collateral |
Annex V.Part 2.333 |
Annex V.Part 2.333 |
|
|
|
|
|
|
|
|
0210 |
of which: Write-offs in the context of taking possession of collateral |
Annex V.Part 2.239iii-239v(d) |
Annex V.Part 2.239iii-239v(d) |
|
|
|
|
|
|
|
|
0220 |
Outflow due to sale of instruments |
Annex V.Part 2.239iii-239v(e), 331, 332 |
Annex V.Part 2.239iii-239v(e), 331, 332 |
|
|
|
|
|
|
|
|
0230 |
Net cumulated recoveries from sale of instruments |
Annex V.Part 2.333 |
Annex V.Part 2.333 |
|
|
|
|
|
|
|
|
0240 |
of which: Write-offs in the context of sale of instruments |
Annex V.Part 2.239iii-239v(e) |
Annex V.Part 2.239iii-239v(e) |
|
|
|
|
|
|
|
|
0250 |
Outflow due to risk transfers |
Annex V.Part 2.239iii-239v(f), 331, 332 |
Annex V.Part 2.239iii-239v(f), 331, 332 |
|
|
|
|
|
|
|
|
0260 |
Net cumulated recoveries from risk transfers |
Annex V.Part 2.333 |
Annex V.Part 2.333 |
|
|
|
|
|
|
|
|
0270 |
of which: Write-offs in the context of risk transfers |
Annex V.Part 2.239iii-239v(f) |
Annex V.Part 2.239iii-239v(f) |
|
|
|
|
|
|
|
|
0280 |
Outflow due to write-offs |
Annex V.Part 2.239iii-239v(g), 331, 332 |
Annex V.Part 2.239iii-239v(g), 331, 332 |
|
|
|
|
|
|
|
|
0290 |
Outflow due to reclassification as held for sale |
Annex V.Part 2.239iii-239vi, 331, 332 |
Annex V.Part 2.239iii-239vi, 331, 332 |
|
|
|
|
|
|
|
|
0300 |
Outflow due to other reasons |
Annex V.Part 2.239iii-239v(h), 331, 332 |
Annex V.Part 2.239iii-239v(h), 331, 332 |
|
|
|
|
|
|
|
|
0310 |
Of which: Outflow of non-performing exposures that became non-performing during the period |
Annex V.Part 2.334 |
Annex V.Part 2.334 |
|
|
|
|
|
|
|
|
0320 |
Closing balance |
Annex V.Part 2.328 |
Annex V.Part 2.328 |
|
|
|
|
|
|
|
24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Accumulated impairment and accumulated negative changes in fair value due to credit risk |
|||||||
|
Non-performing exposures - loans and advances |
||||||||||
|
|
of which: Households |
of which: Non-financial corporations |
||||||||
|
|
of which: Loans collateralised by residential immovable property |
|
of which: SMEs |
of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
||||||
|
|
of which: Commercial Real Estate (CRE) loans |
|||||||||
|
Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239 |
Annex V.Part 1.42(f), 44(a) |
Annex V.Part 2.86(a), 87 |
Annex V.Part 1.42(e), 44(a) |
SME Art 1 2(a) |
SME Art 1 2(a), Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
||||
|
Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239 |
Annex V.Part 1.42(f), 44(a) |
Annex V.Part 2.86(a), 87 |
Annex V.Part 1.42(e), 44(a) |
SME Art 1 2(a) |
SME Art 1 2(a), Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
||||
|
0010 |
Opening balance |
Annex V.Part 2.335 |
Annex V.Part 2.335 |
|
|
|
|
|
|
|
|
0020 |
Increases during the period |
Annex V.Part 2.336 |
Annex V.Part 2.336 |
|
|
|
|
|
|
|
|
0030 |
Of which: impairments against interest accrued |
Annex V.Part 2.337 |
Annex V.Part 2.337 |
|
|
|
|
|
|
|
|
0040 |
Decreases during the period |
Annex V.Part 2.338 |
Annex V.Part 2.338 |
|
|
|
|
|
|
|
|
0050 |
Of which: Reversal of impairment and negative changes in fair value due to credit risk |
Annex V.Part 2.339(a) |
Annex V.Part 2.339(a) |
|
|
|
|
|
|
|
|
0060 |
Of which: Release of allowances due to unwinding process |
Annex V.Part 2.339(b) |
Annex V.Part 2.339(b) |
|
|
|
|
|
|
|
|
0070 |
Closing balance |
Annex V.Part 2.335 |
Annex V.Part 2.335 |
|
|
|
|
|
|
|
24.3 Loans and advances: Write-offs of non-performing exposures during the period
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Gross Carrying amount |
|||||||
|
Non-performing exposures - Loans and advances |
||||||||||
|
|
of which: Households |
of which: Non-financial corporations |
||||||||
|
|
of which: Loans collateralised by residential immovable property |
|
Of which: SMEs |
Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
||||||
|
|
Of which: Commercial Real Estate (CRE) loans to SMEs |
|||||||||
|
Annex V.Part 1.32, 34, Part 2.213-216, 223-239 |
Annex V.Part 1.42(f), 44(a) |
Annex V.Part 2.86(a), 87 |
Annex V.Part 1.42(e), 44(a) |
SME Art 1 2(a) |
SME Art 1 2(a), Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
||||
|
Annex V.Part 1.32, 34, Part 2.213-216, 223-239 |
Annex V.Part 1.42(f), 44(a) |
Annex V.Part 2.86(a), 87 |
Annex V.Part 1.42(e), 44(a) |
SME Art 1 2(a) |
SME Art 1 2(a), Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
||||
|
0010 |
Write-offs during the period |
Annex V.Part 2.340 |
Annex V.Part 2.340 |
|
|
|
|
|
|
|
|
0020 |
Of which: Debt forgiveness |
Annex V.Part 2.340 |
Annex V.Part 2.340 |
|
|
|
|
|
|
|
25. Collateral obtained by taking possession and execution processes
25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Debt balance reduction |
Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) |
|||||||||||
|
|
|
Time passed since recognition in balance sheet |
Of which: Non-current assets held-for-sale |
||||||||||||
|
<= 2 years |
> 2 years <= 5 years |
> 5 years |
|||||||||||||
|
Gross carrying amount |
Accumulated impairment, accumulated negative changes in fair value due to credit risk |
Value at initial recognition |
Carrying amount |
Value at initial recognition |
Carrying amount |
Value at initial recognition |
Carrying amount |
Value at initial recognition |
Carrying amount |
Value at initial recognition |
Carrying amount |
||||
|
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 2.69-71, 343 |
Annex V.Part 2.175, 175i, 344 |
Annex V.Part 1.27, Part 2.175 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
IFRS 5.6, Annex V.Part 2.175, 175i, 344 |
IFRS 5.6, Annex V.Part 1.27, Part 2.175 |
||||
|
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 2.175, 175i, 344 |
Annex V.Part 1.27, Part 2.175 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 352 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175i, 344 |
Annex V.Part 1.27, Part 2.175 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
||||
|
0010 |
Opening balance |
Annex V.Part 2.341, 342 |
Annex V.Part 2.341, 342 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Inflows of collateral during the period |
Annex V.Part 2.345, 349 |
Annex V.Part 2.345, 349 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
Inflow due to new collateral obtained by taking possession |
Annex V.Part 2.345, 349 |
Annex V.Part 2.345, 349 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
Inflow due to positive changes in value |
Annex V.Part 2.345, 349 |
Annex V.Part 2.345, 349 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Outflows of collateral during the period |
Annex V.Part 2.346, 349 |
Annex V.Part 2.346, 349 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Outflow for which cash was collected |
Annex V.Part 2.347, 349 |
Annex V.Part 2.347, 349 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Cash collected net of costs |
Annex V.Part 2.347 |
Annex V.Part 2.347 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Profits/(-) losses from sale of collateral obtained by taking possession |
Annex V.Part 2.347 |
Annex V.Part 2.347 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Outflow with replacement by financial instrument |
Annex V.Part 2.346, 349 |
Annex V.Part 2.346, 349 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Financing granted |
Annex V.Part 2.347 |
Annex V.Part 2.347 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Outflow due to negative changes in value |
Annex V.Part 2.346, 349 |
Annex V.Part 2.346, 349 |
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Closing balance |
Annex V.Part 2.341, 342 |
Annex V.Part 2.341, 342 |
|
|
|
|
|
|
|
|
|
|
|
|
25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Debt balance reduction |
Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) |
|||||||||||||||
|
|
|
|
Time passed since recognition in balance sheet |
Of which: Non-current assets held-for-sale |
|||||||||||||||
|
<= 2 years |
> 2 years <= 5 years |
> 5 years |
|||||||||||||||||
|
Gross carrying amount |
Accumulated impairment, accumulated negative changes in fair value due to credit risk |
Value at initial recognition |
Carrying amount |
Accumulated negative changes |
Value at initial recognition |
Carrying amount |
Accumulated negative changes |
Value at initial recognition |
Carrying amount |
Accumulated negative changes |
Value at initial recognition |
Carrying amount |
Accumulated negative changes |
Value at initial recognition |
Carrying amount |
||||
|
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 2.69-71, 343 |
Annex V.Part 2.175, 175i, 344 |
Annex V.Part 1.27, Part 2.175 |
Annex V.Part 2.175, 175ii |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175ii, 348 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175ii, 348 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175ii, 348 |
IFRS 5.6, Annex V.Part 2.175, 175i |
IFRS 5.6, Annex V.Part 1.27, Part 2.175 |
||||
|
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 2.175, 175i, 344 |
Annex V.Part 1.27, Part 2.175 |
Annex V.Part 2.175, 175ii |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175ii, 348 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175ii, 348 |
Annex V.Part 2.175, 175i, 348 |
Annex V.Part 1.27, Part 2.175, 348 |
Annex V.Part 2.175, 175ii, 348 |
Annex V.Part 2.175, 175i |
Annex V.Part 1.27, Part 2.175 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
||||
|
0010 |
Residential immovable property |
Annex V. Part 2.350, 351 |
Annex V. Part 2.350, 351 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Of which: under construction / development |
Annex V. Part 2.350, 352(a) |
Annex V. Part 2.350, 352(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
Commercial immovable property |
Annex V. Part 2.350, 351 |
Annex V. Part 2.350, 351 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
Of which: under construction / development |
Annex V. Part 2.350, 352(a) |
Annex V. Part 2.350, 352(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Of which: Land related to commercial real estate corporations (excluding agricultural land) |
Annex V. Part 2.350, 352(b) |
Annex V. Part 2.350, 352(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Of which: Land with planning permission for development |
Annex V. Part 2.350, 352(b) |
Annex V. Part 2.350, 352(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Of which: Land without planning permission for development |
Annex V. Part 2.350, 352(b) |
Annex V. Part 2.350, 352(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Movable property |
Annex V. Part 2.350, 351 |
Annex V. Part 2.350, 351 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Equity and debt securities |
Annex V. Part 2.350, 351 |
Annex V. Part 2.350, 351 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Other |
Annex V. Part 2.350, 351 |
Annex V. Part 2.350, 351 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Total |
Annex V. Part 2.350, 351 |
Annex V. Part 2.350, 351 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Number of Collateral obtained by taking possession |
Annex V. Part 2.350, 351 |
Annex V. Part 2.350, 351 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
25.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Debt balance reduction |
Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) |
||||
|
Gross carrying amount |
Accumulated impairment, accumulated negative changes in fair value due to credit risk |
Value at initial recognition |
Carrying amount |
Accumulated negative changes |
||||
|
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 2.69-71, 343 |
IAS 16.6, Annex V.Part 2.175, 175i |
IAS 16.6, Annex V.Part 1.27, Part 2.175 |
IAS 16.6, Annex V.Part 2.175, 175ii |
||||
|
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 1.34, Part 2.343 |
Annex V.Part 2.175, 175i |
Annex V.Part 1.27, Part 2.175 |
Annex V.Part 2.175, 175ii |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
||||
|
0010 |
Total |
Annex V.Part 2.341, 357-358 |
Annex V.Part 2.341, 357-358 |
|
|
|
|
|
|
0020 |
Inflows due to new collateral obtained by taking possession |
Annex V.Part 2.341, 345, 357-358 |
Annex V.Part 2.341, 345, 357-358 |
|
|
|
|
|
26. Forbearance management and quality of forbearance
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Loans and advances with forbearance measures |
|||||||||
|
|
|
|
of which: Households |
of which: Non-financial corporations |
||||||||
|
|
of which: performing |
of which: having been granted forbearance measures during the period |
|
of which: performing |
of which: having been granted forbearance measures during the period |
|
of which: performing |
of which: having been granted forbearance measures during the period |
||||
|
Annex V.Part 1.32, Part 2.240-245, 252-257 |
Annex V.Part 2.256, 259-261 |
Annex V.Part 2.361 |
Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 |
Annex V.Part 2.256, 259-261 |
Annex V.Part 2.361 |
Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 |
Annex V.Part 2.256, 259-261 |
Annex V.Part 2.361 |
||||
|
Annex V.Part 1.32, Part 2.240-245, 252-257 |
Annex V.Part 2.256, 259-261 |
Annex V.Part 2.361 |
Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 |
Annex V.Part 2.256, 259-261 |
Annex V.Part 2.361 |
Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 |
Annex V.Part 2.256, 259-261 |
Annex V.Part 2.361 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
||||
|
0010 |
Number of instruments |
Annex V. Part 2.320, 355, 356 |
Annex V. Part 2.320, 355, 356 |
|
|
|
|
|
|
|
|
|
|
0020 |
Gross carrying amount of instruments, for the following types of forbearance measures: |
Annex V.Part 1.34, Part 2.355, 357, 359 |
Annex V.Part 1.34, Part 2.355, 357, 359 |
|
|
|
|
|
|
|
|
|
|
0030 |
Grace period/payment moratorium |
Annex V.Part 2.358(a) |
Annex V.Part 2.358(a) |
|
|
|
|
|
|
|
|
|
|
0040 |
Interest rate reduction |
Annex V.Part 2.358(b) |
Annex V.Part 2.358(b) |
|
|
|
|
|
|
|
|
|
|
0050 |
Extension of maturity/term |
Annex V.Part 2.358(c) |
Annex V.Part 2.358(c) |
|
|
|
|
|
|
|
|
|
|
0060 |
Rescheduled payments |
Annex V.Part 2.358(d) |
Annex V.Part 2.358(d) |
|
|
|
|
|
|
|
|
|
|
0070 |
Debt forgiveness |
Annex V.Part 2.358(e) |
Annex V.Part 2.358(e) |
|
|
|
|
|
|
|
|
|
|
0080 |
Debt asset swaps |
Annex V.Part 2.358(f) |
Annex V.Part 2.358(f) |
|
|
|
|
|
|
|
|
|
|
0090 |
Other forbearance measures |
Annex V.Part 2.358(g) |
Annex V.Part 2.358(g) |
|
|
|
|
|
|
|
|
|
|
|
Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time |
Annex V.Part 1.34, Part 2.355 |
Annex V.Part 1.34, Part 2.355 |
|
|
|
|
|
|
|
|
|
|
0100 |
Loans and advances having been forborne twice |
Annex V.Part 2.360(a)(i) |
Annex V.Part 2.360(a)(i) |
|
|
|
|
|
|
|
|
|
|
0110 |
Loans and advances having been forborne more than twice |
Annex V.Part 2.360(a)(i) |
Annex V.Part 2.360(a)(i) |
|
|
|
|
|
|
|
|
|
|
0120 |
Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures |
Annex V.Part 2.360(a)(ii) |
Annex V.Part 2.360(a)(ii) |
|
|
|
|
|
|
|
|
|
|
0130 |
Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria |
Annex V.Part 1.34, Part 2.232, 355, 360(b) |
Annex V.Part 1.34, Part 2.232, 355, 360(b) |
|
|
|
|
|
|
|
|
|
30. Off-balance sheet activities: Interests in unconsolidated structured entities
30.1 Interests in unconsolidated structured entities
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount of financial assets recognised in the balance sheet |
Of which: liquidity support drawn |
Fair value of liquidity support drawn |
Carrying amount of financial liabilities recognised in the balance sheet |
Nominal amount of off-balance sheet exposures given by the reporting institution |
Of which: Nominal amount of loan commitments given |
Losses incurred by the reporting institution in the current period |
|
|
IFRS 12.29(a) |
IFRS 12.29(a); Annex V.Part 2.286 |
|
IFRS 12.29(a) |
IFRS 12.B26(e) |
|
IFRS 12 B26(b); Annex V.Part 2.287 |
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0080 |
||||
|
0010 |
Total |
|
|
|
|
|
|
|
|
|
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities
|
By nature of the activities |
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount |
|||
|
Securitisation Special Purpose Entities |
Asset management |
Other activities |
||||
|
CRR art 4(1)(66) |
Annex V.Part 2.285(a) |
|
||||
|
|
IFRS 12.24, B6.(a) |
0010 |
0020 |
0030 |
||
|
0010 |
Selected financial assets recognised in the reporting institution's balance sheet |
|
IFRS 12.29(a),(b) |
|
|
|
|
0021 |
of which: non-performing |
Annex V.Part 2.213-239 |
Annex V.Part 2.213-239 |
|
|
|
|
0030 |
Derivatives |
CRR Annex II; Annex V.Part 2.272 |
IFRS 9 Appendix A; Annex V.Part 2.272 |
|
|
|
|
0040 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
|
0050 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
|
0060 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
|
|
0070 |
Selected equity and financial liabilites recognised in the reporting institution's balance sheet |
|
IFRS 12.29(a),(b) |
|
|
|
|
0080 |
Equity instruments issued |
|
IAS 32.11 |
|
|
|
|
0090 |
Derivatives |
CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272 |
IFRS 9 Appendix A; Annex V.Part 2.272 |
|
|
|
|
0100 |
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 |
|
|
|
|
0110 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
|
|
Nominal amount |
|||||
|
0120 |
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 |
|
|
|
|
0131 |
of which: non-performing |
Annex V.Part 2.117 |
Annex V.Part 2.117 |
|
|
|
31. Related parties
31.1 Related parties: amounts payable to and amounts receivable from
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Outstanding balances |
|||||
|
Parent and entities with joint control or significant influence |
Subsidiaries and other entities of the same group |
Associates and joint ventures |
Key management of the institution or its parent |
Other related parties |
||||
|
IAS 24.19(a),(b) |
IAS 24.19(c); Annex V.Part 2.289 |
IAS 24.19(d),(e); Annex V.Part 2.289 |
IAS 24.19(f) |
IAS 24.19(g) |
||||
|
Accounting Directive art 17(1)(p) |
Accounting Directive art 17(1)(p); Annex V.Part 2.289 |
Accounting Directive art 17(1)(p); Annex V.Part 2.289 |
Accounting Directive art 17(1)(p) |
Accounting Directive art 17(1)(p) |
||||
|
Annex V.Part 2.288-291 |
Annex V.Part 2.288-291 |
0010 |
0020 |
0030 |
0040 |
0050 |
||
|
0010 |
Selected financial assets |
|
IAS 24.18(b) |
|
|
|
|
|
|
0020 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
|
|
|
0030 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
|
|
|
0040 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
|
|
|
|
0050 |
of which: non-performing |
Annex V. Part 2.213-239 |
Annex V. Part 2.213-239 |
|
|
|
|
|
|
0060 |
Selected financial liabilities |
|
IAS 24.18(b) |
|
|
|
|
|
|
0070 |
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 |
|
|
|
|
|
|
0080 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
|
|
|
0090 |
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 |
|
|
|
|
|
|
0100 |
of which: non-performing |
Annex V. Part 2.117 |
IAS 24.18(b); Annex V. Part 2.117 |
|
|
|
|
|
|
0110 |
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 |
|
|
|
|
|
|
0120 |
Notional amount of derivatives |
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
|
|
|
|
|
|
0131 |
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 |
|
|
|
|
|
|
0132 |
Provisions on non-performing off-balance sheet exposures |
Annex V.Part 2.11, 106, 291 |
Annex V.Part 2.11, 106, 291 |
|
|
|
|
|
31.2 Related parties: expenses and income generated by transactions with
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|||||
|
Parent and entities with joint control or significant influence |
Subsidiaries and other entities of the same group |
Associates and joint ventures |
Key management of the institution or its parent |
Other related parties |
||||
|
IAS 24.19(a),(b) |
IAS 24.19(c) |
IAS 24.19(d),(e) |
IAS 24.19(f) |
IAS 24.19(g) |
||||
|
|
|
|
|
|
||||
|
Annex V.Part 2.288-289, 292-293 |
Annex V.Part 2.288-289, 292-293 |
0010 |
0020 |
0030 |
0040 |
0050 |
||
|
0010 |
Interest income |
BAD art 27.Vertical layout(1); Annex V.Part 2.31 |
IAS 24.18(a); Annex V.Part 2.31 |
|
|
|
|
|
|
0020 |
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 |
|
|
|
|
|
|
0030 |
Dividend income |
BAD art 27.Vertical layout(3); Annex V.Part 2.40 |
IAS 24.18(a); Annex V.Part 2.40 |
|
|
|
|
|
|
0040 |
Fee and commission income |
BAD art 27.Vertical layout(4) |
IAS 24.18(a); IFRS 7.20(c) |
|
|
|
|
|
|
0050 |
Fee and commission expenses |
BAD art 27.Vertical layout(5) |
IAS 24.18(a); IFRS 7.20(c) |
|
|
|
|
|
|
0060 |
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) |
|
|
|
|
|
|
0070 |
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 |
|
|
|
|
|
|
0080 |
Impairment or (-) reversal of impairment on non-performing exposures |
Annex V. Part 2.293 |
IAS 24.18(d); Annex V.Part 2.293 |
|
|
|
|
|
|
0090 |
Provisions or (-) reversal of provisions on non-performing exposures |
Annex V. Part 2.50, 293 |
Annex V. Part 2.50, 293 |
|
|
|
|
|
40. Group structure
40.1 Group structure: ‘entity-by-entity’
|
Code |
Type of code |
National 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) |
Annex V.Part 2.294-295, 296(c) |
IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(d) |
Annex V.Part 2.294-295, 296(e) |
Annex V.Part 2.294-295, 296(f) |
IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) |
IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) |
IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) |
IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(h) |
Annex V.Part 2.294-295, 296(i) |
Annex V.Part 2.294-295, 296(j) |
IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k) |
IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(l) |
IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(m) |
IFRS 12.21(b); Annex V.Part 2.294-295, 296(n) |
CRR art 18; Annex V.Part 2.294-295, 296(o) |
Annex V.Part 2.294-295, 296(p) |
Annex V.Part 2.294-295, 296(q) |
Annex V.Part 2.294-295, 296(r) |
IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(s) |
|
0011 |
0015 |
0025 |
0030 |
0040 |
0050 |
0060 |
0070 |
0080 |
0090 |
0095 |
0100 |
0110 |
0120 |
0130 |
0140 |
0150 |
0160 |
0170 |
0180 |
0190 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
40.2. Group structure: ‘instrument-by-instrument’
|
Security code |
Investee |
Holding company |
Accumulated equity interest (%) |
Carrying amount |
Acquisition cost |
||||
|
Code |
Type of code |
Code |
Type of code |
National code |
Holding company name |
||||
|
Annex V.Part 2.297(a) |
Annex V.Part 2.296(a), 297(e) |
Annex V.Part 2.296(b), 297(e) |
Annex V.Part 2.297(b) |
Annex V.Part 2.297(c) |
Annex V.Part 2.297(d) |
|
Annex V.Part 2.296(j), 297(e) |
Annex V.Part 2.296(o), 297(e) |
Annex V.Part 2.296(p), 297(e) |
|
0010 |
0021 |
0025 |
0031 |
0035 |
0045 |
0050 |
0060 |
0070 |
0080 |
|
|
|
|
|
|
|
|
|
|
|
41. Fair value
41.1 Fair value hierarchy: financial instruments at amortised cost
|
|
References National GAAP based on BAD Annex V.Part 2.298 |
References National GAAP compatible IFRS Annex V.Part 2.298 |
Fair value IFRS 7.25-26 |
Fair value hierarchy IFRS 13.97, 93(b) |
|||
|
Level 1 IFRS 13.76 |
Level 2 IFRS 13.81 |
Level 3 IFRS 13.86 |
|||||
|
ASSETS |
0010 |
0020 |
0030 |
0040 |
|||
|
0015 |
Financial assets at amortised cost |
Accounting Directive art 8(4)(b), (6); IAS 39.9 |
IFRS 7.8(f); IFRS 9.4.1.2 |
|
|
|
|
|
0016 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.31 |
|
|
|
|
|
0017 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.32 |
|
|
|
|
|
0021 |
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 |
|
|
|
|
|
|
0022 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
0023 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
0024 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
0031 |
Other non-trading non-derivative financial assets |
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 |
|
|
|
|
|
|
0032 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
|
|
|
|
|
0033 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
0034 |
Loans and advances |
Annex V.Part 1.32 |
|
|
|
|
|
|
LIABILITIES |
|
|
|
|
|
|
|
|
0070 |
Financial liabilities measured at amortised cost |
Accounting Directive art 8(3), (6); IAS 39.47 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|
|
|
|
|
0080 |
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 |
|
|
|
|
|
0090 |
Debt securities issued |
Annex V.Part 1.31 |
Annex V.Part 1.37 |
|
|
|
|
|
0100 |
Other financial liabilities |
Annex V.Part 1.32-34 |
Annex V.Part 1.38-41 |
|
|
|
|
|
0101 |
Non-trading non-derivative financial liabilities measured at a cost-based method |
Accounting Directive art 8(3) |
|
|
|
|
|
|
0102 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
|
|
0103 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
|
|
|
0104 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
|
|
41.2 Use of the Fair Value Option
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount Annex V.Part 1.27-28 |
||||
|
Accounting mismatch |
Managed on a fair value basis |
Hybrid contracts |
Managed for credit risk |
||||
|
IFRS 9.B4.1.29 |
IFRS 9.B4.1.33 |
IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300 |
IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301 |
||||
|
ASSETS |
0010 |
0020 |
0030 |
0040 |
|||
|
0010 |
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 |
|
|
|
|
|
0030 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
|
|
0040 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
|
|
|
|
|
LIABILITIES |
|
|
|
|
|
|
|
|
0050 |
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 |
|
|
|
|
|
0060 |
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 |
|
|
|
|
|
0070 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
|
|
0080 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
|
|
42. Tangible and intangible assets: carrying amount by measurement method
|
|
References National GAAP compatible IFRS Annex V.Part 2.302 |
Carrying amount |
|
|
|
of which: right-of-use assets |
||||
|
IFRS 16.47(a), 53(j), Annex V.Part 2.303i |
||||
|
0010 |
0020 |
|||
|
0010 |
Property plant and equipment |
IAS 16.6; IAS 16.29; IAS 1.54(a) |
|
|
|
0015 |
Of which: Software assets |
IAS 38.4; Annex V.Part 2.303 |
|
|
|
0020 |
Revaluation model |
IAS 16.31, 73(a),(d) |
|
|
|
0030 |
Cost model |
IAS 16.30, 73(a),(d) |
|
|
|
0040 |
Investment property |
IAS 40.5, 30; IAS 1.54(b) |
|
|
|
0050 |
Fair value model |
IAS 40.33-55, 76 |
|
|
|
0060 |
Cost model |
IAS 40.56, 79(c) |
|
|
|
0070 |
Other intangible assets |
IAS 38.8, 118, 122 ; Annex V.Part 2.303 |
|
|
|
0075 |
Of which: Software assets |
IAS 38.9; Annex V.Part 2.303 |
|
|
|
0080 |
Revaluation model |
IAS 38.75-87, 124(a)(ii) |
|
|
|
0090 |
Cost model |
IAS 38.74 |
|
|
43. Provisions
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Carrying amount Annex V.Part 1.27-28 |
|||||||
|
Pensions and other post employment defined benefit obligations |
Other long term employee benefits |
Restructuring |
Pending legal issues and tax litigation |
Commitments and guarantees given under national GAAP |
Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 |
Other provisions |
||||
|
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 |
IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 |
IAS 37.70-83, 84 (a) |
IAS 37.14, 84 (a) |
|
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) |
|
|
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0055 |
0060 |
||||
|
0010 |
Opening balance [carrying amount at the beginning of the period] |
|
IAS 37.84 (a) |
|
|
|
|
|
|
|
|
0020 |
Additions, including increases in existing provisions |
|
IAS 37.84 (b) |
|
|
|
|
|
|
|
|
0030 |
(-) Amounts used |
|
IAS 37.84 (c) |
|
|
|
|
|
|
|
|
0040 |
(-) Unused amounts reversed during the period |
|
IAS 37.84 (d) |
|
|
|
|
|
|
|
|
0050 |
Increase in the discounted amount [passage of time] and effect of any change in the discount rate |
|
IAS 37.84 (e) |
|
|
|
|
|
|
|
|
0060 |
Other movements |
|
|
|
|
|
|
|
|
|
|
0070 |
Closing balance [carrying amount at the end of the period] |
|
IAS 37.84 (a) |
|
|
|
|
|
|
|
44 Defined benefit plans and employee benefits
44.1 Components of net defined benefit plan assets and liabilities
|
|
References National GAAP compatible IFRS |
Amount |
|
|
Annex V.Part 2.306-307 |
|||
|
0010 |
|||
|
0010 |
Fair value of defined benefit plan assets |
IAS 19.140(a)(i), 142 |
|
|
0020 |
Of which: Financial instruments issued by the institution |
IAS 19.143 |
|
|
0030 |
Equity instruments |
IAS 19.142(b) |
|
|
0040 |
Debt instruments |
IAS 19.142(c) |
|
|
0050 |
Real estate |
IAS 19.142(d) |
|
|
0060 |
Other defined benefit plan assets |
|
|
|
0070 |
Present value of defined benefit obligations |
IAS 19.140(a)(ii) |
|
|
0080 |
Effect of the asset ceiling |
IAS 19.140(a)(iii) |
|
|
0090 |
Net defined benefit assets [Carrying amount] |
IAS 19.63; Annex V.Part 2.308 |
|
|
0100 |
Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] |
IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 |
|
|
0110 |
Fair value of any right to reimbursement recognised as an asset |
IAS 19.140(b) |
|
44.2 Movements in defined benefit obligations
|
|
References National GAAP compatible IFRS |
Defined benefit obligations |
|
|
Annex V.Part 2.306, 309 |
|||
|
0010 |
|||
|
0010 |
Opening balance [present value] |
IAS 19.140(a)(ii) |
|
|
0020 |
Current service cost |
IAS 19.141(a) |
|
|
0030 |
Interest cost |
IAS 19.141(b) |
|
|
0040 |
Contributions paid |
IAS 19.141(f) |
|
|
0050 |
Actuarial (-) gains or losses from changes in demographic assumptions |
IAS 19.141(c)(ii) |
|
|
0060 |
Actuarial (-) gains or losses from changes in financial assumptions |
IAS 19.141(c)(iii) |
|
|
0070 |
Foreign currency exchange increase or (-) decrease |
IAS 19.141(e) |
|
|
0080 |
Benefits paid |
IAS 19.141(g) |
|
|
0090 |
Past service cost, including gains and losses arising from settlements |
IAS 19.141(d) |
|
|
0100 |
Increase or (-) decrease through business combinations and disposals |
IAS 19.141(h) |
|
|
0110 |
Other increases or (-) decreases |
|
|
|
0120 |
Closing balance [present value] |
IAS 19.140(a)(ii); Annex V.Part 2.310 |
|
44.3 Staff expenses by type of benefits
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
0010 |
||||
|
0010 |
Pension and similar expenses |
Annex V.Part 2.311(a) |
Annex V.Part 2.311(a) |
|
|
0020 |
Share based payments |
Annex V.Part 2.311(b) |
IFRS 2.44; Annex V.Part 2.311(b) |
|
|
0030 |
Wages and salaries |
Annex V.Part 2.311(c) |
Annex V.Part 2.311(c) |
|
|
0040 |
Social security contributions |
Annex V.Part 2.311(d) |
Annex V.Part 2.311(d) |
|
|
0050 |
Severance payments |
Annex V.Part 2.311(e) |
IAS 19.8, Annex V.Part 2.311(e) |
|
|
0060 |
Other types of staff expenses |
Annex V.Part 2.311(f) |
Annex V.Part 2.311(f) |
|
|
0070 |
STAFF EXPENSES |
|
|
|
44.4 Staff expenses by category of remuneration and category of staff
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
||||
|
Total staff |
|
|
|
||||
|
|
of which: Identified staff |
|
|
||||
|
|
of which: Management body (in its management function) and senior management |
of which: Management body (in its supervisory function) |
|||||
|
|
Annex V.Part 2.311i (a) |
Annex V.Part 2.311i |
Annex V.Part 2.311i (b) |
||||
|
0010 |
0020 |
0030 |
0040 |
||||
|
0010 |
Fixed remuneration |
Annex V.Part 2.311i (a) |
Annex V.Part 2.311i (a) |
|
|
|
|
|
0020 |
Variable remuneration |
Annex V.Part 2.311i (a) |
Annex V.Part 2.311i (a) |
|
|
|
|
|
0030 |
Staff expenses other than remuneration |
|
|
|
|
|
|
|
0040 |
STAFF EXPENSES |
|
|
|
|
|
|
|
0050 |
NUMBER OF STAFF |
Annex V.Part 2.311ii |
Annex V.Part 2.311ii |
|
|
|
|
45 Breakdown of selected items of statement of profit or loss
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
Changes in fair value due to credit risk |
|
|
|
Annex V.Part 2.312 |
||||
|
0010 |
0020 |
||||
|
0010 |
Financial assets designated at fair value through profit or loss |
|
IFRS 7.20(a)(i); IFRS 9.4.1.5 |
|
|
|
0020 |
Financial liabilities designated at fair value through profit or loss |
|
IFRS 7.20(a)(i); IFRS 9.4.2.2 |
|
|
|
0030 |
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS |
BAD art 27.Vertical layout(6) |
IFRS 7.20(a)(i) |
|
|
45.2 Gains or losses on derecognition of non-financial assets
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Current period |
|
|
Annex V.Part 2.313 |
||||
|
0010 |
||||
|
0010 |
Property, Plant and Equipment |
|
IAS 16.68, 71 |
|
|
0020 |
Investment property |
|
IAS 40.69; IAS 1.34(a), 98(d) |
|
|
0030 |
Intangible assets |
|
IAS 38.113-115A; IAS 1.34(a) |
|
|
0040 |
Other assets |
|
IAS 1.34 (a) |
|
|
0050 |
GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS |
|
IAS 1.34 |
|
45.3 Other operating income and expenses
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Income |
Expenses |
|
|
0010 |
0020 |
||||
|
0010 |
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 |
|
|
|
0020 |
Investment property |
Annex V.Part 2.314 |
IAS 40.75(f); Annex V.Part 2.314 |
|
|
|
0030 |
Operating Leases other than investment property |
Annex V.Part 2.315 |
IFRS 16.81,82; Annex V.Part 2.315 |
|
|
|
0040 |
Other |
Annex V.Part 2.316 |
Annex V.Part 2.316 |
|
|
|
0050 |
OTHER OPERATING INCOME OR EXPENSES |
Annex V.Part 2.314-316 |
Annex V.Part 2.314-316 |
|
|
46. Statement of changes in equity
|
|
Sources of equity changes |
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Capital |
Share premium |
Equity instruments issued other than Capital |
Other equity |
Accumulated other comprehensive income |
Retained earnings |
Revaluation reserves |
Fair value reserves |
Other reserves |
First consolidation differences |
(-) Treasury shares |
Profit or (-) loss atributable to owners of the parent |
(-) Interim dividends |
Minority interests |
Total |
|
|
Accumulated Other Comprehensive Income |
Other items |
||||||||||||||||||
|
IAS 1.106, 54(r) |
IAS 1.106, 78(e) |
IAS 1.106, Annex V.Part 2.18-19 |
IAS 1.106; Annex V.Part 2.20 |
IAS 1.106 |
CRR art 4(1)(123) |
IFRS 1.30 D5-D8 |
|
IAS 1.106, 54(c) |
|
IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30 |
IAS 1.106(a) |
IAS 1.106; IAS 32.35 |
IAS 1.54(q), 106(a) |
IAS 1.54(q), 106(a) |
IAS 1.9(c), IG6 |
||||
|
BAD art 4.Liabilities(9), BAD art 22 |
BAD art 4.Liabilities(10); CRR art 4(124) |
Annex V.Part 2.18-19 |
Annex V.Part 2.20 |
Accounting Directive art 8(1)(a), (6) |
BAD art 4 Liabilities (13); CRR art 4(123) |
|
BAD art 4.Liabilities(12) |
|
Accounting Directive 24(3)(c) |
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 |
BAD art 4.Liabilities(14) |
CRR Article 26(2b) |
Accounting Directive art 24(4) |
Accounting Directive art 24(4) |
|
||||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
0075 |
0080 |
0085 |
0090 |
0100 |
0110 |
0120 |
0130 |
0140 |
||||
|
0010 |
Opening balance [before restatement] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0020 |
Effects of corrections of errors |
|
IAS 1.106.(b); IAS 8.42 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0030 |
Effects of changes in accounting policies |
|
IAS 1.106.(b); IAS 1.IG6; IAS 8.22 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0040 |
Opening balance [current period] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0050 |
Issuance of ordinary shares |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0060 |
Issuance of preference shares |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0070 |
Issuance of other equity instruments |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0080 |
Exercise or expiration of other equity instruments issued |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0090 |
Conversion of debt to equity |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0100 |
Capital reduction |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0110 |
Dividends |
|
IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0120 |
Purchase of treasury shares |
|
IAS 1.106.(d).(iii); IAS 32.33 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0130 |
Sale or cancellation of treasury shares |
|
IAS 1.106.(d).(iii); IAS 32.33 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0140 |
Reclassification of financial instruments from equity to liability |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0150 |
Reclassification of financial instruments from liability to equity |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0160 |
Transfers among components of equity |
|
IAS 1.106.(d).(iii); Annex V.Part 2.318 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0170 |
Equity increase or (-) decrease resulting from business combinations |
|
IAS 1.106.(d).(iii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0180 |
Share based payments |
|
IAS 1.106.(d).(iii); IFRS 2.10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0190 |
Other increase or (-) decrease in equity |
|
IAS 1.106.(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0200 |
Total comprehensive income for the year |
|
IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0210 |
Closing balance [current period] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
47. Loans and advances: Average duration and recovery periods
|
|
References |
TOTAL |
|||||||
|
|
of which: Households |
of which: Non-financial corporations |
|||||||
|
|
|
of which: loans collateralised by residential immovable property |
|
of which: SMEs |
Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs |
||||
|
|
|
|
|
of which: Commercial Real Estate (CRE) loans |
|||||
|
|
Annex V.Part 1.42(f) |
Annex V.Part 2.86(a), 87 |
Annex V.Part 1.42(e) |
SME Art 1 2(a) |
SME Art 1 2(a), Annex V.Part 2.239ix |
Annex V.Part 2.239ix |
|||
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
|||
|
0010 |
Non-performing loans and advances: weighted average time since past due date (in years) |
Annex V.Part 2.362, 363 |
|
|
|
|
|
|
|
|
0020 |
Net cumulated recoveries from litigation procedures concluded during the period |
Annex V.Part 2.362, 364(a) |
|
|
|
|
|
|
|
|
0030 |
Gross carrying amount reduction from litigation procedures concluded during the period |
Annex V.Part 2.362, 364(b) |
|
|
|
|
|
|
|
|
0040 |
Average duration of litigation procedures concluded in the period (in years) |
Annex V.Part 2.362, 364(c) |
|
|
|
|
|
|
|