ANNEX III

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

		References	Breakdown in table	Carrying amount
				Annex V.Part 1.27
				0010
0010	Cash, cash balances at central banks and other demand deposits	IAS 1.54 (i)
0020	Cash on hand	Annex V.Part 2.1
0030	Cash balances at central banks	Annex V.Part 2.2
0040	Other demand deposits	Annex V.Part 2.3	5
0050	Financial assets held for trading	IFRS 9.Appendix A
0060	Derivatives	IFRS 9.Appendix A	10
0070	Equity instruments	IAS 32.11	4
0080	Debt securities	Annex V.Part 1.31	4
0090	Loans and advances	Annex V.Part 1.32	4
0096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.8(a)(ii); IFRS 9.4.1.4	4
0097	Equity instruments	IAS 32.11	4
0098	Debt securities	Annex V.Part 1.31	4
0099	Loans and advances	Annex V.Part 1.32	4
0100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5	4
0120	Debt securities	Annex V.Part 1.31	4
0130	Loans and advances	Annex V.Part 1.32	4
0141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A	4
0142	Equity instruments	IAS 32.11	4
0143	Debt securities	Annex V.Part 1.31	4
0144	Loans and advances	Annex V.Part 1.32	4
0181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2	4
0182	Debt securities	Annex V.Part 1.31	4
0183	Loans and advances	Annex V.Part 1.32	4
0240	Derivatives – Hedge accounting	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	IAS 39.89A(a); IFRS 9.6.5.8
0260	Investments in subsidiaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4	40
0270	Tangible assets
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	IAS 1.54(c); CRR art 4(1)(115)
0310	Goodwill	IFRS 3.B67(d); CRR art 4(1)(113)
0320	Other intangible assets	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	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
0360	Other assets	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
0380	TOTAL ASSETS	IAS 1.9(a), IG 6

		References	Breakdown in table	Carrying amount
				Annex V.Part 1.27
				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
0070	Financial liabilities designated at fair value through profit or loss	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	8
0090	Debt securities issued	Annex V.Part 1.37	8
0100	Other financial liabilities	Annex V.Part 1.38-41	8
0110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1	8
0120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
0130	Debt securities issued	Annex V.Part 1.37	8
0140	Other financial liabilities	Annex V.Part 1.38-41	8
0150	Derivatives – Hedge accounting	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	IAS 39.89A(b), IFRS 9.6.5.8
0170	Provisions	IAS 37.10; IAS 1.54(l)	43
0180	Pensions and other post employment defined benefit obligations	IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	43
0190	Other long term employee benefits	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	IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11	91243
0230	Other provisions	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	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
0290	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
0300	TOTAL LIABILITIES	IAS 1.9(b);IG 6

		References	Breakdown in table	Carrying amount
		References	Breakdown in table	0010
0010	Capital	IAS 1.54(r), BAD art 22	46
0020	Paid up capital	IAS 1.78(e)
0030	Unpaid capital which has been called up	Annex V.Part 2.14
0040	Share premium	IAS 1.78(e); CRR art 4(1)(124)	46
0050	Equity instruments issued other than capital	Annex V.Part 2.18-19	46
0060	Equity component of compound financial instruments	IAS 32.28-29; Annex V.Part 2.18
0070	Other equity instruments issued	Annex V.Part 2.19
0080	Other equity	IFRS 2.10; Annex V.Part 2.20
0090	Accumulated other comprehensive income	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]	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	IAS 21.52(b); IAS 21.32, 38-49
0150	Hedging derivatives. Cash flow hedges reserve [effective portion]	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 7.24 E (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	CRR art 4(1)(123)
0200	Revaluation reserves	IFRS 1.30, D5-D8; Annex V.Part 2.28
0210	Other reserves	IAS 1.54; IAS 1.78(e)
0220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	IAS 28.11; Annex V.Part 2.29
0230	Other	Annex V.Part 2.29
0240	(-) Treasury shares	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	IAS 1.81B (b)(ii)	2
0260	(-) Interim dividends	IAS 32.35
0270	Minority interests [Non-controlling interests]	IAS 1.54(q)
0280	Accumulated Other Comprehensive Income	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	IAS 1.IG6

		References	Breakdown in table	Current period
		References	Breakdown in table	0010
0010	Interest income	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	IFRS 9.5.7.1, Annex V.Part 2.37
0090	(Interest expenses)	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)	IFRS 9.5.7.1, Annex V.Part 2.39
0150	(Expenses on share capital repayable on demand)	IFRIC 2.11
0160	Dividend income	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
0200	Fee and commission income	IFRS 7.20(c)	22
0210	(Fee and commission expenses)	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	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	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	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
0300	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47	16
0310	Exchange differences [gain or (-) loss], net	IAS 21.28, 52 (a)
0320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	Annex V.Part 2.56
0330	Gains or (-) losses on derecognition of non-financial assets, net	IAS 1.34; Annex V. Part 2.48	45
0340	Other operating income	Annex V.Part 2.314-316	45
0350	(Other operating expenses)	Annex V.Part 2.314-316	45
0355	TOTAL OPERATING INCOME, NET
0360	(Administrative expenses)
0370	(Staff expenses)	IAS 19.7; IAS 1.102, IG 6	44
0380	(Other administrative expenses)		16
0385	(Cash contributions to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0390	(Depreciation)	IAS 1.102, 104
0400	(Property, Plant and Equipment)	IAS 1.104; IAS 16.73(e)(vii)
0410	(Investment Properties)	IAS 1.104; IAS 40.79(d)(iv)
0420	(Other intangible assets)	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)	91243
0435	(payment commitments to resolution funds and deposit guarantee schemes)	Annex V.Part 2.48i
0440	(Commitments and guarantees given)	IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
0450	(Other provisions)
0460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	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)	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)	IAS 16.73(e)(v-vi)
0540	(Investment properties)	IAS 40.79(d)(v)
0550	(Goodwill)	IFRS 3.Appendix B67(d)(v); IAS 36.124
0560	(Other intangible assets)	IAS 38.118 (e)(iv)(v)
0570	(Other)	IAS 36.126 (a)(b)
0580	Negative goodwill recognised in profit or loss	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	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)	IAS 1.82(d); IAS 12.77
0630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	IAS 1, IG 6
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	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)

		References	Current period
		References	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

		References	Carrying amount
			Annex V.Part 1.27
			0010
0005	Derivatives
0010	Equity instruments	IAS 32.11, Annex V.Part 1.44(b)
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	FINANCIAL ASSETS HELD FOR TRADING	IFRS 9.Appendix A

		References	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

		References	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
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	FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.8(a)(i); IFRS 9.4.1.5

References

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

References

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

		References	Carrying amount
			Annex V.Part 1.27
			0010
0010	Loans and advances	Annex V.Part 1.32
0020	Debt securities	Annex V.Part 1.31
0030	SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS	Annex V.Part 2.78, 100

			References	Gross carrying amount	Carrying amount Annex V.Part 1.27
				Gross carrying amount	Central banks	General governments	Credit institutions	Other financial corporations	Non-financial corporations	Households
				Annex V.Part 1.34	Annex V.Part 1.42(a)	Annex V.Part 1.42(b)	Annex V.Part 1.42(c)	Annex V.Part 1.42(d)	Annex V.Part 1.42(e)	Annex V.Part 1.42(f)
				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
By collateral	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)
By purpose	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)

		References	Non-financial corporations Annex V.Part 1.42(e), Part 2.91
			Gross carrying amount				Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				of which: loans and advances subject to impairment	Of which: non-performing		Accumulated impairment
				of which: loans and advances subject to impairment	Of which: non-performing	of which: defaulted
			Annex V.Part 1.34	Annex V.Part 2.93	Annex V.Part 2. 213-232	CRR art 178; Annex V.Part 2.237(b)	Annex V.Part 2.70-71	Annex V.Part 2.69
			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

References

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)

		References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27				Accumulated changes in fair value due to credit risk
			Held for trading	Designated at fair value through profit or loss	Amortised cost	Hedge accounting	Accumulated changes in fair value due to credit risk
			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
			0010	0020	0030	0037	0040
0010	Derivatives	IFRS 9.BA.7(a)
0020	Short positions	FRS 9.BA.7(b)
0030	Equity instruments	IAS 32.11
0040	Debt securities	Annex V.Part 1.31
0050	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0060	Central banks	Annex V.Part 1.42(a), 44(c)
0070	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0080	Deposits with agreed maturity	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
0100	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0110	General governments	Annex V.Part 1.42(b), 44(c)
0120	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0130	Deposits with agreed maturity	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
0150	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0160	Credit institutions	Annex V.Part 1.42(c),44(c)
0170	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0180	Deposits with agreed maturity	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
0200	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0210	Other financial corporations	Annex V.Part 1.42(d),44(c)
0220	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0230	Deposits with agreed maturity	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
0250	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0260	Non-financial corporations	Annex V.Part 1.42(e), 44(c)
0270	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0280	Deposits with agreed maturity	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
0300	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0310	Households	Annex V.Part 1.42(f), 44(c)
0320	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1
0330	Deposits with agreed maturity	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
0350	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
0360	Debt securities issued	Annex V.Part 1.37, Part 2.98
0370	Certificates of deposits	Annex V.Part 2.98(a)
0380	Asset-backed securities	CRR art 4(1)(61)
0390	Covered bonds	CRR art 129
0400	Hybrid contracts	Annex V.Part 2.98(d)
0410	Other debt securities issued	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
0445	of which: lease liabilities	IFRS 16.22, 26-28, 47(b)
0450	FINANCIAL LIABILITIES

		References	Carriyng amount
			Designated at fair value through profit or loss	At amortized cost
			IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1
			0010	0020
0010	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0020	Debt securities issued	Annex V.Part 1.37
0030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.99-100

References National GAAP compatible IFRS

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

Annex V.Part 2.107-108, 118

Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109

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

Commitments and financial guarantees measured at fair value

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

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

(Stage 2)

Credit-impaired instruments

(Stage 3)

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, 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)

		References	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
			0010	0020
0010	Loan commitments received	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)
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	Households	Annex V.Part 1.42(f)
0080	Financial guarantees received	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)
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)
0150	Other Commitments received	Annex V.Part 1.44(h), Part 2.102-103, 115
0160	Central banks	Annex V.Part 1.42(a)
0170	General governments	Annex V.Part 1.42(b)
0180	Credit institutions	Annex V.Part 1.42(c)
0190	Other financial corporations	Annex V.Part 1.42(d)
0200	Non-financial corporations	Annex V.Part 1.42(e)
0210	Households	Annex V.Part 1.42(f)

By type of risk / By product or by type of market		References	Carrying amount		Notional amount
			Financial assets Held for trading and trading	Financial liabilities Held for trading and trading	Total Trading	of which: sold
			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
			0010	0020	0030	0040
0010	Interest rate	Annex V.Part 2.129(a)
0020	of which: economic hedges	Annex V.Part 2.137-139
0030	OTC options	Annex V.Part 2.136
0040	OTC other	Annex V.Part 2.136
0050	Organized market options	Annex V.Part 2.136
0060	Organized market other	Annex V.Part 2.136
0070	Equity	Annex V.Part 2.129(b)
0080	of which: economic hedges	Annex V.Part 2.137-139
0090	OTC options	Annex V.Part 2.136
0100	OTC other	Annex V.Part 2.136
0110	Organized market options	Annex V.Part 2.136
0120	Organized market other	Annex V.Part 2.136
0130	Foreign exchange and gold	Annex V.Part 2.129(c)
0140	of which: economic hedges	Annex V.Part 2.137-139
0150	OTC options	Annex V.Part 2.136
0160	OTC other	Annex V.Part 2.136
0170	Organized market options	Annex V.Part 2.136
0180	Organized market other	Annex V.Part 2.136
0190	Credit	Annex V.Part 2.129(d)
0195	of which: economic hedges with use of the fair value option	IFRS 9.6.7.1; Annex V.Part 2.140
0201	of which: other economic hedges	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)
0260	of which: economic hedges	Annex V.Part 2.137-139
0270	Other	Annex V.Part 2.129(f)
0280	of which: economic hedges	Annex V.Part 2.137-139
0290	DERIVATIVES	IFRS 9.Appendix A
0300	of which: OTC - credit institutions	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)
0320	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

By product or by type of market		References	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)

		References	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

		References	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)

References

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

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