Qualitative disclosures

(a)

In the concise risk statement in accordance with point (f) of Article 435(1) CRR, how the business model translates into the components of the institution’s credit risk profile.

(b)

When discussing their strategies and processes to manage credit risk and the policies for hedging and mitigating that risk in accordance with points (a) and (d) of Article 435(1) CRR, the criteria and approach used for defining the credit risk management policy and for setting credit risk limits.

(c)

When informing on the structure and organisation of the risk management function in accordance with point (b) of Article 435(1) CRR, the structure and organisation of the credit risk management and control function.

(d)

When informing on the authority, status and other arrangements for the risk management function in accordance with point (b) of Article 435(1) CRR, the relationships between credit risk management, risk control, compliance and internal audit functions.

Qualitative disclosures

(a)

The scope and definitions of ‘past-due’ and ‘impaired’ exposures used for accounting purposes and the differences, if any, between the definitions of past due and default for accounting and regulatory purposes as specified by the EBA Guidelines on the application of the definition of default in accordance with Article 178 CRR.

(b)

The extent of past-due exposures (more than 90 days) that are not considered to be impaired and the reasons for this.

(c)

Description of methods used for determining general and specific credit risk adjustments.

(d)

The institution’s own definition of a restructured exposure used for the implementation of point (d) of Article 178(3) CRR specified by the EBA Guidelines on defaultin accordance with Article 178 CRR when different from the definition of forborne exposure defined in Annex V to Commission Implementing Regulation (EU) 680/2014.

a

b

c

d

e

f

g

h

i

j

k

l

m

n

o

Gross carrying amount/nominal amount

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

Accumulated partial write-off

Collateral and financial guarantees received

Performing exposures

Non-performing exposures

Performing exposures – accumulated impairment and provisions

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

On performing exposures

On non-performing exposures

Of which stage 1

Of which stage 2

Of which stage 2

Of which stage 3

Of which stage 1

Of which stage 2

Of which stage 2

Of which stage 3

005

Cash balances at central banks and other demand deposits

010

Loans and advances

020

Central banks

030

General governments

040

Credit institutions

050

Other financial corporations

060

Non-financial corporations

070

Of which SMEs

080

Households

090

Debt securities

100

Central banks

110

General governments

120

Credit institutions

130

Other financial corporations

140

Non-financial corporations

150

Off-balance-sheet exposures

160

Central banks

170

General governments

180

Credit institutions

190

Other financial corporations

200

Non-financial corporations

210

Households

220

Total

a

b

c

d

e

f

Net exposure value

On demand

<= 1 year

> 1 year <= 5 years

> 5 years

No stated maturity

Total

1

Loans and advances

2

Debt securities

3

Total

a

Gross carrying amount

010

Initial stock of non-performing loans and advances

020

Inflows to non-performing portfolios

030

Outflows from non-performing portfolios

040

Outflows due to write-offs

050

Outflow due to other situations

060

Final stock of non-performing loans and advances

a

b

Gross carrying amount

Related net accumulated recoveries

010

Initial stock of non-performing loans and advances

020

Inflows to non-performing portfolios

030

Outflows from non-performing portfolios

040

Outflow to performing portfolio

050

Outflow due to loan repayment, partial or total

060

Outflow due to collateral liquidations

070

Outflow due to taking possession of collateral

080

Outflow due to sale of instruments

090

Outflow due to risk transfers

100

Outflows due to write-offs

110

Outflow due to other situations

120

Outflow due to reclassification as held for sale

130

Final stock of non-performing loans and advances

a

b

c

d

e

f

g

h

Gross carrying amount/nominal amount of exposures with forbearance measures

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

Collateral received and financial guarantees received on forborne exposures

Performing forborne

Non-performing forborne

On performing forborne exposures

On non-performing forborne exposures

Of which collateral and financial guarantees received on non-performing exposures with forbearance measures

Of which defaulted

Of which impaired

005

Cash balances at central banks and other demand deposits

010

Loans and advances

020

Central banks

030

General governments

040

Credit institutions

050

Other financial corporations

060

Non-financial corporations

070

Households

080

Debt Securities

090

Loan commitments given

100

Total

a

Gross carrying amount of forborne exposures

010

Loans and advances that have been forborne more than twice

020

Non-performing forborne loans and advances that failed to meet the non-performing exit criteria

a

b

c

d

e

f

g

h

i

j

k

l

Gross carrying amount/nominal amount

Performing exposures

Non-performing exposures

Not past due or past due ≤ 30 days

Past due > 30 days ≤ 90 days

Unlikely to pay that are not past due or are 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 years ≤ 5 years

Past due > 5 years ≤ 7 years

Past due > 7 years

Of which defaulted

005

Cash balances at central banks and other demand deposits

010

Loans and advances

020

Central banks

030

General governments

040

Credit institutions

050

Other financial corporations

060

Non-financial corporations

070

Of which SMEs

080

Households

090

Debt securities

100

Central banks

110

General governments

120

Credit institutions

130

Other financial corporations

140

Non-financial corporations

150

Off-balance-sheet exposures

160

Central banks

170

General governments

180

Credit institutions

190

Other financial corporations

200

Non-financial corporations

210

Households

220

Total

a

b

c

d

e

f

g

Gross carrying/nominal amount

Accumulated impairment

Provisions on off-balance-sheet commitments and financial guarantees given

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

Of which non-performing

Of which subject to impairment

Of which defaulted

010

On-balance-sheet exposures

020

Country 1

030

Country 2

040

Country 3

050

Country 4

060

Country N

070

Other countries

080

Off-balance-sheet exposures

090

Country 1

100

Country 2

110

Country 3

120

Country 4

130

Country N

140

Other countries

150

Total

a

b

c

d

e

f

Gross carrying amount

Accumulated impairment

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

Of which non-performing

Of which loans and advances subject to impairment

Of which defaulted

010

Agriculture, forestry and fishing

020

Mining and quarrying

030

Manufacturing

040

Electricity, gas, steam and air conditioning supply

050

Water supply

060

Construction

070

Wholesale and retail trade

080

Transport and storage

090

Accommodation and food service activities

100

Information and communication

110

Financial and insurance actvities

120

Real estate activities

130

Professional, scientific and technical activities

140

Administrative and support service activities

150

Public administration and defense, compulsory social security

160

Education

170

Human health services and social work activities

180

Arts, entertainment and recreation

190

Other services

200

Total

a

b

c

d

e

f

g

h

i

j

k

l

Loans and advances

Performing

Non-performing

Unlikely to pay that are not past due or are past due ≤ 90 days

Past due > 90 days

Of which past due > 30 days ≤ 90 days

Of which past due > 90 days ≤ 180 days

Of which: past due > 180 days ≤ 1 year

Of which: past due > 1 years ≤ 2 years

Of which: past due > 2 years ≤ 5 years

Of which: past due > 5 years ≤ 7 years

Of which: past due > 7 years

010

Gross carrying amount

020

Of which secured

030

Of which secured with immovable property

040

Of which instruments with LTV higher than 60% and lower or equal to 80%

050

Of which instruments with LTV higher than 80% and lower or equal to 100%

060

Of which instruments with LTV higher than 100%

070

Accumulated impairment for secured assets

080

Collateral

090

Of which value capped at the value of exposure

100

Of which immovable property

110

Of which value above the cap

120

Of which immovable property

130

Financial guarantees received

140

Accumulated partial write-off

a

b

Collateral obtained by taking possession

Value at initial recognition

Accumulated negative changes

010

Property, plant and equipment (PP&E)

020

Other than PP&E

030

Residential immovable property

040

Commercial Immovable property

050

Movable property (auto, shipping, etc.)

060

Equity and debt instruments

070

Other collateral

080

Total

a

b

c

d

e

f

g

h

i

j

k

l

Debt balance reduction

Total collateral obtained by taking possession

Foreclosed ≤ 2 years

Foreclosed > 2 years ≤ 5 years

Foreclosed > 5 years

Of which non-current assets held-for-sale

Gross carrying amount

Accumulated negative changes

Value at initial recognition

Accumulated negative changes

Value at initial recognition

Accumulated negative changes

Value at initial recognition

Accumulated negative changes

Value at initial recognition

Accumulated negative changes

Value at initial recognition

Accumulated negative changes

010

Collateral obtained by taking possession classified as PP&E

020

Collateral obtained by taking possession other than that classified as PP&E

030

Residential immovable property

040

Commercial immovable property

050

Movable property (auto, shipping, etc.)

060

Equity and debt instruments

070

Other collateral

080

Total