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Document 32015R0534
Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
OJ L 86, 31.3.2015, p. 13–151
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force: This act has been changed. Current consolidated version: 21/09/2023
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31.3.2015 |
EN |
Official Journal of the European Union |
L 86/13 |
REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK
of 17 March 2015
on reporting of supervisory financial information (ECB/2015/13)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1), Article 4(3), Article 6(2), Article 6(5)(d) and Article 10 thereof,
Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,
Whereas:
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(1) |
Credit institutions are subject to regular reporting requirements as set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council (3) (also referred to herein as the ‘CRR’) and Commission Implementing Regulation (EU) No 680/2014 (4). The information reported is collected by the ECB under Decision ECB/2014/29 (5). This Regulation complements Decision ECB/2014/29 by further specifying the requirements concerning the reporting of supervisory financial information. |
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(2) |
Implementing Regulation (EU) No 680/2014 lays down uniform requirements for all institutions subject to Regulation (EU) No 575/2013 in relation to supervisory reporting to competent authorities for specific areas set out in Article 1 of Implementing Regulation (EU) No 680/2014. One of these areas is financial information on a consolidated basis. Under Article 99(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis is mandatory for credit institutions that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (6). The submission by national competent authorities (NCAs) to the ECB of the supervisory financial information mandatory under Implementing Regulation (EU) No 680/2014, concerning both significant and less significant supervised entities, currently takes place in accordance with Decision ECB/2014/29 and should continue unaffected, as it is not covered by the subject matter of this Regulation. |
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(3) |
The exercise of the discretion to require credit institutions to use international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013 is outside the subject matter of this Regulation. Having regard to Article 150 of Regulation (EU) No 468/2014 (ECB/2014/17), previous decisions by NCAs concerning the exercise, or non-exercise, of this discretion should remain unaffected. |
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(4) |
In accordance with Article 99(3) of Regulation (EU) No 575/2013, for credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis requires a decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013. |
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(5) |
In accordance with Article 99(6) of Regulation (EU) No 575/2013, for credit institutions applying national accounting frameworks based on Council Directive 86/635/EEC (7), the reporting of supervisory financial information on a consolidated basis requires a previous decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC. The European Banking Authority has been consulted in accordance with Article 99(6) of Regulation (EU) No 575/2013. |
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(6) |
Implementing Regulation (EU) No 680/2014 lays down uniform requirements for supervisory reporting concerning the areas within its scope. Pursuant to Article 99(5) and (6) of Regulation (EU) No 575/2013, Implementing Regulation (EU) No 680/2014 only deals with supervisory financial information on a consolidated basis. Reporting of supervisory financial information on an individual basis is outside of its scope; therefore, competent authorities may impose requirements concerning the reporting of supervisory financial information on an individual basis. Having regard to the need to have comparable financial information for significant and less significant supervised entities, this Regulation should lay down the supervisory financial information that should be reported by significant and less significant supervised entities on an individual basis to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17). |
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(7) |
Pursuant to Article 40 of Directive 2013/36/EU of the European Parliament and of the Council (8), the competent authorities of host Member States may require that all credit institutions having branches within their territories report to them periodically on their activities in those host Member States. In accordance with Article 2(20) of Regulation (EU) No 468/2014 (ECB/2014/17), branches established in a participating Member State by a credit institution established in a non-participating Member State are supervised entities. Having regard to the need to have comparable financial information for significant supervised entities, this Regulation should lay down the information that should be reported by branches established in a participating Member State by a credit institution established in a non-participating Member State to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17). |
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(8) |
Article 6(4) of Regulation (EU) No 1024/2013 provides that the ECB shall have supervisory powers in respect of credit institutions, financial holding companies or mixed financial holding companies, or branches which are established in participating Member States of credit institutions established in non-participating Member States. Therefore, branches established in a participating Member State by a credit institution from a third country are not within the supervisory tasks conferred on the ECB. Consequently, these branches should not be subject to the reporting requirements in this Regulation. In addition, branches established in a participating Member State by a credit institution from another participating Member State should be excluded from these reporting requirements, because they are intended to be applied at the level of the supervised entity that has established the branch. |
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(9) |
The requirements laid down in this Regulation concerning significant and less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State, should be aimed at ensuring that these supervised entities report a common minimum set of information to NCAs and not at imposing uniform reporting requirements. It may be appropriate for NCAs to collect the necessary minimum information as part of a broader reporting framework which they establish in accordance with the relevant Union or national law and which also serves purposes other than supervisory purposes, such as statistical purposes. |
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(10) |
For the exercise of the ECB's tasks, it is necessary to receive financial information from less significant supervised groups, other than those that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with Article 6(2) of Regulation (EC) No 1606/2002. This Regulation should therefore lay down the supervisory financial information to be reported by such groups to NCAs. In particular, the formats, frequencies, reference dates and remittance periods and the time limits regarding submission of the information concerned should be specified. These requirements should be aimed at ensuring that such supervised groups report a common minimum set of information to NCAs and not at imposing uniform reporting requirements. |
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(11) |
In accordance with Article 6(2) of Regulation (EU) No 1024/2013, and Article 21 of Regulation (EU) No 468/2014 (ECB/2014/17), both the ECB and NCAs are subject to an obligation to exchange information. Without prejudice to the ECB's power to directly receive information reported by credit institutions, or to have direct access to that information, on an ongoing basis, the NCAs should specifically provide the ECB with all information necessary for the purposes of carrying out the tasks conferred on the ECB by Regulation (EU) No 1024/2013. |
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(12) |
In accordance with Article 2(3) of Implementing Regulation (EU) No 680/2014, institutions may be allowed to use an accounting year that deviates from the calendar year for reporting supervisory financial information on a consolidated basis. This Regulation should also allow the use of an accounting year that deviates from the calendar year for such reporting. |
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(13) |
The ECB has conducted a public consultation on this Regulation and has analysed the potential costs and benefits, |
HAS ADOPTED THIS REGULATION:
TITLE I
SUBJECT MATTER AND DEFINITIONS
Article 1
Subject matter
1. This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
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(a) |
significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof; |
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(b) |
significant supervised groups, other than those referred to in point (a), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof; |
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(c) |
significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State; |
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(d) |
significant supervised groups regarding subsidiaries established in a non-participating Member State or a third country; |
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(e) |
less significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof; |
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(f) |
less significant supervised groups, other than those referred to in point (e), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof; |
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(g) |
less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State. |
2. As an exception to Articles 7 and 14, supervised entities that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information in accordance with this Regulation.
3. Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on a sub-consolidated basis.
4. NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.
5. This Regulation shall not affect the accounting standards applied by supervised groups and entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting. As supervised groups and entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are effectively applied by the corresponding supervised group or entity should be submitted. For these purposes, specific reporting templates are provided for supervised groups and entities applying national accounting frameworks based on Directive 86/635/EEC. Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.
6. Branches established in a participating Member State by a credit institution established in a non-participating Member State may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.
Article 2
Definitions
For the purposes of this Regulation, the definitions contained in Regulation (EU) No 468/2014 (ECB/2014/17) shall apply, unless otherwise provided, together with the following definitions:
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(1) |
‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002; |
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(2) |
‘subsidiary’ means a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013; |
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(3) |
‘sub-group’ means a group whose parent undertaking is not itself a subsidiary of another institution authorised in the same participating Member State, or of a financial holding company or mixed financial holding company established in the same participating Member State; |
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(4) |
‘consolidated basis’ means consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013; |
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(5) |
‘sub-consolidated basis’ means sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013. |
Article 3
Change of status of a supervised entity or a supervised group
1. For the purposes of this Regulation, a supervised entity or supervised group shall be classified as significant 18 months after a decision as referred to in Article 45(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity or significant supervised group on the first reference date which occurs after it has been classified as significant.
2. For the purposes of this Regulation, a supervised entity or supervised group shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.
TITLE II
SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
CHAPTER I
Significant supervised groups
Article 4
Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013
In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis. Sub-groups thereof applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting shall also report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.
Article 5
Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC
In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant supervised groups, other than those referred to in Article 4, which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof, shall report supervisory financial information as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.
CHAPTER II
Significant supervised entities
Article 6
Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group
1. Significant supervised entities which are not part of a significant supervised group applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to branches established in a participating Member State by a credit institution established in a non-participating Member State.
2. The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.
3. Significant supervised entities, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.
4. The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.
5. The information specified in paragraphs 2 and 4 above shall only include information related to:
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(a) |
assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards; |
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(b) |
off-balance sheet exposures and activities in which the supervised entity is involved; |
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(c) |
transactions other than those specified in points (a) and (b) performed by the supervised entity; |
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(d) |
valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are effectively applied by the supervised entity. |
6. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Article 7
Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group
1. Significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. Supervisory financial reporting by such entities shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.
2. NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template that they intend to transmit.
3. Significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a significant supervised group shall report supervisory financial information to the relevant NCA.
4. The supervisory financial reporting referred to in paragraph 3 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.
5. NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
6. The information specified in paragraphs 1, 2, 4, and 5 shall be reported as provided for in Article 6(5) of this Regulation.
7. NCAs may collect the data to be submitted to the ECB specified in paragraphs 1, 2, 4, and 5 as part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Article 8
Reference dates and remittance dates for significant supervised entities
1. The information concerning significant supervised entities specified in Articles 6 and 7 shall have the following reference dates:
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(a) |
for quarterly reporting, 31 March, 30 June, 30 September and 31 December; |
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(b) |
for semi-annual reporting, 30 June and 31 December; |
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(c) |
for annual reporting, 31 December. |
2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.
3. As an exception to paragraphs 1 and 2, where significant supervised entities are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.
4. NCAs shall submit to the ECB the information concerning significant supervised entities specified in Articles 6 and 7 by close of business on the following remittance dates:
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(a) |
for significant supervised entities which are not part of a significant supervised group, the 40th working day following the reference date to which it relates; |
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(b) |
for significant supervised entities which are part of a significant supervised group, the 55th working day following the reference date to which it relates. |
5. NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.
CHAPTER III
Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
Article 9
Format and frequency of reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
1. Parent institutions in a participating Member State and institutions controlled by a parent financial holding company or a parent mixed financial holding company in a participating Member State shall ensure that supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country is reported on an individual basis to the relevant NCAs as follows:
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(a) |
for significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 1 of Annex II and shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014; |
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(b) |
for significant supervised groups, other than those referred to above, which are subject to national accounting frameworks based on Directive 86/635/EEC at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 2 of Annex II and shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014. |
2. As an exception to paragraph 1, parent undertakings referred to in that paragraph shall not report financial information concerning subsidiaries the assets of which have a total value of EUR 3 billion or less. For this purpose, the total value of the assets shall be determined on the basis of the criteria provided in Part IV Title 3 of Regulation (EU) No 468/2014 (ECB/2014/17).
3. When an update of the list of supervised entities, in accordance with Part IV, Title 2, Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a subsidiary exceeds EUR 3 billion, a subsidiary shall be included in the information to be reported in accordance with paragraph 1 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a subsidiary is below or equal to EUR 3 billion, the parent undertaking shall start to report information in accordance with paragraph 2 on the first reference date which occurs after the publication of the updated list of supervised entities.
Article 10
Reference dates and remittance dates for reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
1. The information specified in Article 9 shall be collected with the same reference dates as supervisory financial information concerning the related significant supervised group. Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reference date.
2. NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 55th working day following the reference date to which it relates.
3. NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet this deadline.
TITLE III
LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
CHAPTER I
Less significant supervised groups
Article 11
Format and frequency of reporting on a consolidated basis for less significant supervised groups
1. Less significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof, shall report supervisory financial information to the relevant NCA on a consolidated basis.
2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.
3. NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
4. Less significant supervised groups, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. That supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
5. NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
6. As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant supervised groups the assets of which have a total value of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of supervised groups shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).
7. When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised group exceeds EUR 3 billion, that group shall start to report information in accordance with paragraphs 4 and 5 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised group is below or equal to EUR 3 billion, that group shall start to report information in accordance with paragraph 6 on the first reference date which occurs after the publication of the updated list of supervised entities.
8. The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation.
9. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Article 12
Reference dates and remittance dates for less significant supervised groups
1. The information concerning less significant supervised groups specified in Article 11 shall have the following reference dates:
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(a) |
for quarterly reporting, 31 March, 30 June, 30 September and 31 December; |
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(b) |
for semi-annual reporting, 30 June and 31 December; |
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(c) |
for annual reporting, 31 December. |
2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.
3. As an exception to paragraphs 1 and 2, where less significant supervised groups are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reference date.
4. NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
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(a) |
for less significant supervised groups, including sub-groups, reporting on a consolidated basis, the 55th working day following the reference date to which it relates; |
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(b) |
for less significant supervised groups reporting on a sub-consolidated basis pursuant to Article 1(3), the 65th working day following the reference date to which it relates. |
5. NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.
CHAPTER II
Less significant supervised entities
Article 13
Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group
1. Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA on an individual basis.
2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.
3. NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
4. Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.
5. The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
6. NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
7. Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:
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(a) |
supervisory financial reporting concerning less significant supervised credit institutions the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6; |
|
(b) |
a branch established in a participating Member State by a credit institution established in a non-participating Member State shall not be included in the reporting of supervisory financial information if the total value of its assets is below EUR 3 billion. |
8. For the purposes of paragraph 7, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).
9. When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.
10. The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation.
11. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Article 14
Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group
1. Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
3. NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
4. Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA.
5. The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
6. NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
7. As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting of less significant supervised entities the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).
8. When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.
9. The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation.
10. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Article 15
Reference dates and remittance dates for less significant supervised entities
1. The information concerning less significant supervised entities specified in Articles 13 and 14 shall have the following reference dates:
|
(a) |
for quarterly reporting, 31 March, 30 June, 30 September and 31 December; |
|
(b) |
for semi-annual reporting, 30 June and 31 December; |
|
(c) |
for annual reporting, 31 December. |
2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.
3. As an exception to paragraphs 1 and 2, where less significant supervised entities are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.
4. NCAs shall submit to the ECB the supervisory financial information concerning less significant supervised entities specified in Articles 13 and 14 by close of business on the following remittance dates:
|
(a) |
for less significant supervised entities which are not part of a supervised group, the 55th working day following the reference date to which it relates; |
|
(b) |
for less significant supervised entities which are part of a less significant supervised group, the 65th working day following the reference date to which it relates. |
5. NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.
TITLE IV
DATA QUALITY AND IT LANGUAGE
Article 16
Data quality checks
NCAs shall monitor and ensure the quality and reliability of the information submitted to the ECB. For these purposes, NCAs shall follow the specifications in Articles 4 and 5 of Decision ECB/2014/29.
Article 17
IT language for the transmission of information from national competent authorities to the ECB
NCAs shall transmit the information specified in this Regulation in accordance with the eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data specified by Implementing Regulation (EU) No 680/2014. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.
TITLE V
TRANSITIONAL AND FINAL PROVISIONS
Article 18
First reporting reference dates
1. 31 December 2015 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
|
(a) |
significant supervised groups; |
|
(b) |
significant supervised entities which are not part of a supervised group. |
2. 30 June 2016 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
|
(a) |
significant supervised entities which are part of a supervised group; |
|
(b) |
subsidiaries of significant supervised groups established in a non-participating Member State or a third country. |
3. 30 June 2017 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
|
(a) |
less significant supervised groups; |
|
(b) |
less significant supervised entities. |
Article 19
Transitional provisions
Decisions taken by NCAs regarding the reporting by significant supervised groups and entities of supervisory financial information covered by the subject matter of this Regulation shall remain unaffected for all reference dates prior to the first reporting reference dates specified in Article 18.
Article 20
Final provision
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Done at Frankfurt am Main, 17 March 2015.
For the Governing Council of the ECB
The President of the ECB
Mario DRAGHI
(1) OJ L 287, 29.10.2013, p. 63.
(2) OJ L 141, 14.5.2014, p. 1.
(3) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).
(4) Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
(5) Decision ECB/2014/29 of the European Central Bank of 2 July 2014 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities pursuant to Commission Implementing Regulation (EU) No 680/2014 (OJ L 214, 19.7.2014, p. 34).
(6) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
(7) Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
(8) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).
ANNEX I
Simplified supervisory financial reporting
|
1. |
For supervised groups and supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 1. |
|
2. |
For supervised groups and supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 2. |
|
3. |
The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) No 680/2014. |
|
4. |
Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for supervised groups, whereas template 40.1 in Table 1 and 2 is provided for supervised groups and supervised entities that are not part of a group. |
|
5. |
For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, Article 5(a)(4) of Implementing Regulation (EU) 680/2014 applies. |
Table 1
|
Template number |
Name of the template or of the group of templates |
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance sheet statement [Statement of financial position] |
|
|
1.1 |
Balance sheet statement: assets |
|
1.2 |
Balance sheet statement: liabilities |
|
1.3 |
Balance sheet statement: equity |
|
2 |
Statement of profit or loss |
|
Breakdown of financial assets by instrument and by counterparty sector |
|
|
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
|
4.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
|
4.3 |
Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
|
4.4 |
Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
|
4.5 |
Subordinated financial assets |
|
5 |
Breakdown of loans and advances by product |
|
6 |
Breakdown of loans and advances to non-financial corporations by NACE codes |
|
Breakdown of financial liabilities |
|
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
Loan commitments, financial guarantees and other commitments |
|
|
9.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
|
9.2 |
Loan commitments, financial guarantees and other commitments received |
|
10 |
Derivatives — trading |
|
Derivatives — hedge accounting |
|
|
11.1 |
Derivatives — hedge accounting: breakdown by type of risk and type of hedge |
|
12 |
Movements in allowances for credit losses and impairment of equity instruments |
|
Collateral and guarantees received |
|
|
13.1 |
Breakdown of loans and advances by collateral and guarantees |
|
13.2 |
Collateral obtained by taking possession during the period [held at the reporting date] |
|
13.3 |
Collateral obtained by taking possession [tangible assets] accumulated |
|
14 |
Fair value hierarchy: financial instruments at fair value |
|
Breakdown of selected statement of profit or loss items |
|
|
16.1 |
Interest income and expenses by instrument and counterparty sector |
|
16.3 |
Gains or losses on financial assets and liabilities held for trading by instrument |
|
Reconciliation between accounting and CRR scope of consolidation: balance Sheet |
|
|
17.1 |
Reconciliation between accounting and CRR scope of consolidation: assets |
|
17.2 |
Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given |
|
17.3 |
Reconciliation between accounting and CRR scope of consolidation: liabilities |
|
18 |
Performing and non-performing exposures |
|
19 |
Forborne exposures |
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
|
|
Geographical breakdown |
|
|
20.4 |
Geographical breakdown of assets by residence of the counterparty |
|
20.5 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
|
20.6 |
Geographical breakdown of liabilities by residence of the counterparty |
|
PART 4 [ANNUAL] |
|
|
Group structure |
|
|
40.1 |
Group structure: ‘entity-by-entity’ |
Table 2
|
Template number |
Name of the template or of the group of templates |
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance sheet statement [Statement of financial position] |
|
|
1.1 |
Balance sheet statement: assets |
|
1.2 |
Balance sheet statement: liabilities |
|
1.3 |
Balance sheet statement: equity |
|
2 |
Statement of profit or loss |
|
Breakdown of financial assets by instrument and by counterparty sector |
|
|
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
|
4.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
|
4.3 |
Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
|
4.4 |
Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
|
4.5 |
Subordinated financial assets |
|
4.6 |
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
|
4.7 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
|
4.8 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
|
4.9 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method |
|
4.10 |
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
|
5 |
Breakdown of loans and advances by product |
|
6 |
Breakdown of loans and advances to non-financial corporations by NACE codes |
|
Breakdown of financial liabilities |
|
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
Loan commitments, financial guarantees and other commitments |
|
|
9.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
|
9.2 |
Loan commitments, financial guarantees and other commitments received |
|
10 |
Derivatives — trading |
|
Derivatives — hedge accounting |
|
|
11.2 |
Derivatives — hedge accounting under national GAAP: breakdown by type of risk |
|
12 |
Movements in allowances for credit losses and impairment of equity instruments |
|
Collateral and guarantees received |
|
|
13.1 |
Breakdown of loans and advances by collateral and guarantees |
|
13.2 |
Collateral obtained by taking possession during the period [held at the reporting date] |
|
13.3 |
Collateral obtained by taking possession [tangible assets] accumulated |
|
14 |
Fair value hierarchy: financial instruments at fair value |
|
Breakdown of selected statement of profit or loss items |
|
|
16.1 |
Interest income and expenses by instrument and counterparty sector |
|
16.4 |
Gains or losses on financial assets and liabilities held for trading by risk |
|
Reconciliation between accounting and CRR scope of consolidation: balance Sheet |
|
|
17.1 |
Reconciliation between accounting and CRR scope of consolidation: assets |
|
17.2 |
Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given |
|
17.3 |
Reconciliation between accounting and CRR scope of consolidation: liabilities |
|
18 |
Performing and non-performing exposures |
|
19 |
Forborne exposures |
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
|
|
Geographical breakdown |
|
|
20.4 |
Geographical breakdown of assets by residence of the counterparty |
|
20.5 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
|
20.6 |
Geographical breakdown of liabilities by residence of the counterparty |
|
PART 4 [ANNUAL] |
|
|
Group structure |
|
|
40.1 |
Group structure: ‘entity-by-entity’ |
ANNEX II
Over-simplified supervisory financial reporting
|
1. |
For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 3. Table 3
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||
|
2. |
For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 4. Table 4
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
3. |
The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014. |
ANNEX III
Supervisory financial reporting data points
|
1. |
For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) No 680/2014 identified in Annex IV. |
|
2. |
For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) No 680/2014 identified in Annex V. |
|
3. |
The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014. |
ANNEX IV
‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS
|
Template number |
Name of the template or of the group of templates |
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance Sheet Statement [Statement of Financial Position] |
|
|
1.1 |
Balance Sheet Statement: assets |
|
1.2 |
Balance Sheet Statement: liabilities |
|
1.3 |
Balance Sheet Statement: equity |
|
2 |
Statement of profit or loss |
|
5 |
Breakdown of loans and advances by product |
|
Breakdown of financial liabilities |
|
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
10 |
Derivatives — Trading |
|
Derivatives — Hedge accounting |
|
|
11.1 |
Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge |
|
18 |
Performing and non-performing exposures |
|
19 |
Forborne exposures |
|
COLOUR CODE IN TEMPLATES: |
|
|
|
Data point to be submitted |
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
|
|
References |
Carrying amount |
|
|
010 |
|||
|
010 |
Cash, cash balances at central banks and other demand deposits |
IAS 1.54 (i) |
|
|
020 |
Cash on hand |
Part 2.1 of Annex V to Implementing Regulation (EU) No 680/2014 (hereinafter ‘Annex V’) |
|
|
030 |
Cash balances at central banks |
Annex V.Part 2.2 |
|
|
040 |
Other demand deposits |
Annex V.Part 2.3 |
|
|
050 |
Financial assets held for trading |
IFRS 7.8(a)(ii); IAS 39.9 Application Guidance (hereinafter ‘AG’) 14 |
|
|
060 |
Derivatives |
IAS 39.9 |
|
|
070 |
Equity instruments |
IAS 32.11 |
|
|
080 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
090 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
100 |
Financial assets designated at fair value through profit or loss |
IFRS 7.8(a)(i); IAS 39.9 |
|
|
110 |
Equity instruments |
IAS 32.11 |
|
|
120 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
130 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
140 |
Available-for-sale financial assets |
IFRS 7.8(d); IAS 39.9 |
|
|
150 |
Equity instruments |
IAS 32.11 |
|
|
160 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
170 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
180 |
Loans and receivables |
IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 |
|
|
190 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
200 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
210 |
Held-to-maturity investments |
IFRS 7.8(b); IAS 39.9, AG16, AG26 |
|
|
220 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
230 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
240 |
Derivatives — Hedge accounting |
IFRS 7.22(b); IAS 39.9 |
|
|
250 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A(a) |
|
|
260 |
Investments in subsidaries, joint ventures and associates |
IAS 1.54(e); Annex V.Part 2.4 |
|
|
270 |
Tangible assets |
|
|
|
280 |
Property, Plant and Equipment |
IAS 16.6; IAS 1.54(a) |
|
|
290 |
Investment property |
IAS 40.5; IAS 1.54(b) |
|
|
300 |
Intangible assets |
IAS 1.54(c); Article 4(1)(115) of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’) |
|
|
310 |
Goodwill |
IFRS 3.B67(d); Article 4(1)(113) of the CRR |
|
|
320 |
Other intangible assets |
IAS 38.8, 118 |
|
|
330 |
Tax assets |
IAS 1.54(n-o) |
|
|
340 |
Current tax assets |
IAS 1.54(n); IAS 12.5 |
|
|
350 |
Deferred tax assets |
IAS 1.54(o); IAS 12.5; CRR Article 4(1) (106) |
|
|
360 |
Other assets |
Annex V.Part 2.5 |
|
|
370 |
Non-current assets and disposal groups classified as held for sale |
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 |
|
|
380 |
TOTAL ASSETS |
IAS 1.9(a), IAS Implementation Guidance (hereinafter ‘IG’) 6 |
|
1.2 Liabilities
|
|
References |
Carrying amount |
|
|
010 |
|||
|
010 |
Financial liabilities held for trading |
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 |
|
|
020 |
Derivatives |
IAS 39.9, AG 15(a) |
|
|
030 |
Short positions |
IAS 39.AG 15(b) |
|
|
040 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
|
050 |
Debt securities issued |
Annex V.Part 1.31 |
|
|
060 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
|
070 |
Financial liabilities designated at fair value through profit or loss |
IFRS 7.8 (e)(i); IAS 39.9 |
|
|
080 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
|
090 |
Debt securities issued |
Annex V.Part 1.31 |
|
|
100 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
|
110 |
Financial liabilities measured at amortised cost |
IFRS 7.8(f); IAS 39.47 |
|
|
120 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
|
130 |
Debt securities issued |
Annex V.Part 1.31 |
|
|
140 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
|
150 |
Derivatives — Hedge accounting |
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 |
|
|
160 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A(b) |
|
|
170 |
Provisions |
IAS 37.10; IAS 1.54(l) |
|
|
180 |
Pensions and other post employment defined benefit obligations |
IAS 19.63; IAS 1.78(d); Annex V.Part 2.7 |
|
|
190 |
Other long term employee benefits |
IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 |
|
|
200 |
Restructuring |
IAS 37.71, 84(a) |
|
|
210 |
Pending legal issues and tax litigation |
IAS 37.Appendix C. Examples 6 and 10 |
|
|
220 |
Commitments and guarantees given |
IAS 37.Appendix C.9 |
|
|
230 |
Other provisions |
|
|
|
240 |
Tax liabilities |
IAS 1.54(n-o) |
|
|
250 |
Current tax liabilities |
IAS 1.54(n); IAS 12.5 |
|
|
260 |
Deferred tax liabilities |
IAS 1.54(o); IAS 12.5; Article 4(1)(108) of the CRR |
|
|
270 |
Share capital repayable on demand |
IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9 |
|
|
280 |
Other liabilities |
Annex V.Part 2.10 |
|
|
290 |
Liabilities included in disposal groups classified as held for sale |
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 |
|
|
300 |
TOTAL LIABILITIES |
IAS 1.9(b);IG 6 |
|
1.3 Equity
|
|
References |
Carrying amount |
|
|
010 |
|||
|
010 |
Capital |
IAS 1.54(r), Article 22 of Directive 86/635/EEC (hereinafter the ‘BAD’) |
|
|
020 |
Paid up capital |
IAS 1.78(e) |
|
|
030 |
Unpaid capital which has been called up |
IAS 1.78(e); Annex V.Part 2.14 |
|
|
040 |
Share premium |
IAS 1.78(e); Article 4(1)(124) of the CRR |
|
|
050 |
Equity instruments issued other than capital |
Annex V.Part 2.15-16 |
|
|
060 |
Equity component of compound financial instruments |
IAS 32.28-29; Annex V.Part 2.15 |
|
|
070 |
Other equity instruments issued |
Annex V.Part 2.16 |
|
|
080 |
Other equity |
IFRS 2.10; Annex V.Part 2.17 |
|
|
090 |
Accumulated other comprehensive income |
Article 4(1)(100) of the CRR |
|
|
095 |
Items that will not be reclassified to profit or loss |
IAS 1.82A(a) |
|
|
100 |
Tangible assets |
IAS 16.39-41 |
|
|
110 |
Intangible assets |
IAS 38.85-87 |
|
|
120 |
Actuarial gains or (-) losses on defined benefit pension plans |
IAS 1.7 |
|
|
122 |
Non-current assets and disposal groups classified as held for sale |
IFRS 5.38, IG Example 12 |
|
|
124 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
IAS 1.82(h); IAS 28.11 |
|
|
128 |
Items that may be reclassified to profit or loss |
IAS 1.82A(a) |
|
|
130 |
Hedge of net investments in foreign operations [effective portion] |
IAS 39.102(a) |
|
|
140 |
Foreign currency translation |
IAS 21.52(b); IAS 21.32, 38-49 |
|
|
150 |
Hedging derivatives. Cash flow hedges [effective portion] |
IFRS 7.23(c); IAS 39.95-101 |
|
|
160 |
Available-for-sale financial assets |
IFRS 7.20(a)(ii); IAS 39.55(b) |
|
|
170 |
Non-current assets and disposal groups classified as held for sale |
IFRS 5.38, IG Example 12 |
|
|
180 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
IAS 1.82(h); IAS 28.11 |
|
|
190 |
Retained earnings |
Article 4(1)(123) of the CRR |
|
|
200 |
Revaluation reserves |
IFRS 1.30, D5-D8; Annex V.Part 2.18 |
|
|
210 |
Other reserves |
IAS 1.54; IAS 1.78(e) |
|
|
220 |
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates |
IAS 28.11; Annex V.Part 2.19 |
|
|
230 |
Other |
Annex V.Part 2.19 |
|
|
240 |
(-) Treasury shares |
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 |
|
|
250 |
Profit or loss attributable to owners of the parent |
IAS 27.28; IAS 1.83(a)(ii) |
|
|
260 |
(-) Interim dividends |
IAS 32.35 |
|
|
270 |
Minority interests [Non-controlling interests] |
IAS 27.4; IAS 1.54(q); IAS 27.27 |
|
|
280 |
Accumulated Other Comprehensive Income |
IAS 27.27-28; Article 4(1)(100) of the CRR |
|
|
290 |
Other items |
IAS 27.27-28 |
|
|
300 |
TOTAL EQUITY |
IAS 1.9(c), IG 6 |
|
|
310 |
TOTAL EQUITY AND TOTAL LIABILITIES |
IAS 1.IG6 |
|
2. Statement of profit or loss
|
|
References |
Current period |
|
|
010 |
|||
|
010 |
Interest income |
IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 |
|
|
020 |
Financial assets held for trading |
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 |
|
|
030 |
Financial assets designated at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e) |
|
|
040 |
Available-for-sale financial assets |
IFRS 7.20(b); IAS 39.55(b); IAS 39.9 |
|
|
050 |
Loans and receivables |
IFRS 7.20(b); IAS 39.9, 39.46(a) |
|
|
060 |
Held-to-maturity investments |
IFRS 7.20(b); IAS 39.9, 39.46(b) |
|
|
070 |
Derivatives — Hedge accounting, interest rate risk |
IAS 39.9; Annex V.Part 2.23 |
|
|
080 |
Other assets |
Annex V.Part 2.25 |
|
|
090 |
(Interest expenses) |
IAS 1.97; Annex V.Part 2.21 |
|
|
100 |
(Financial liabilities held for trading) |
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 |
|
|
110 |
(Financial liabilities designated at fair value through profit or loss) |
IFRS 7.20(a)(i), B5(e) |
|
|
120 |
(Financial liabilities measured at amortised cost) |
IFRS 7.20(b); IAS 39.47 |
|
|
130 |
(Derivatives — Hedge accounting, interest rate risk) |
IAS 39.9; Annex V.Part 2.23 |
|
|
140 |
(Other liabilities) |
Annex V.Part 2.26 |
|
|
150 |
(Expenses on share capital repayable on demand) |
IFRIC 2.11 |
|
|
160 |
Dividend income |
IAS 18.35(b)(v); Annex V.Part 2.28 |
|
|
170 |
Financial assets held for trading |
IFRS 7.20(a)(i), B5(e) |
|
|
180 |
Financial assets designated at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e); IAS 39.9 |
|
|
190 |
Available-for-sale financial assets |
IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) |
|
|
200 |
Fee and commission income |
IFRS 7.20(c) |
|
|
210 |
(Fee and commission expenses) |
IFRS 7.20(c) |
|
|
220 |
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |
IFRS 7.20(a) (ii-v); Annex V.Part 2.97 |
|
|
230 |
Available-for-sale financial assets |
IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) |
|
|
240 |
Loans and receivables |
IFRS 7.20(a)(iv); IAS 39.9, 39.56 |
|
|
250 |
Held-to-maturity investments |
IFRS 7.20(a)(iii); IAS 39.9, 39.56 |
|
|
260 |
Financial liabilities measured at amortised cost |
IFRS 7.20(a)(v); IAS 39.56 |
|
|
270 |
Other |
|
|
|
280 |
Gains or (-) losses on financial assets and liabilities held for trading, net |
IFRS 7.20(a)(i); IAS 39.55(a) |
|
|
290 |
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net |
IFRS 7.20(a)(i); IAS 39.55(a) |
|
|
300 |
Gains or (-) losses from hedge accounting, net |
IFRS 7.24; Annex V.Part 2.30 |
|
|
310 |
Exchange differences [gain or (-) loss], net |
IAS 21.28, 52 (a) |
|
|
330 |
Gains or (-) losses on derecognition of non financial assets, net |
IAS 1.34 |
|
|
340 |
Other operating income |
Annex V.Part 2.141-143 |
|
|
350 |
(Other operating expenses) |
Annex V.Part 2.141-143 |
|
|
355 |
TOTAL OPERATING INCOME, NET |
|
|
|
360 |
(Administrative expenses) |
|
|
|
370 |
(Staff expenses) |
IAS 19.7; IAS 1.102, IG 6 |
|
|
380 |
(Other administrative expenses) |
|
|
|
390 |
(Depreciation) |
IAS 1.102, 104 |
|
|
400 |
(Property, Plant and Equipment) |
IAS 1.104; IAS 16.73(e)(vii) |
|
|
410 |
(Investment Properties) |
IAS 1.104; IAS 40.79(d)(iv) |
|
|
420 |
(Other intangible assets) |
IAS 1.104; IAS 38.118(e)(vi) |
|
|
430 |
(Provisions or (-) reversal of provisions) |
IAS 37.59, 84; IAS 1.98(b)(f)(g) |
|
|
440 |
(Commitments and guarantees given) |
|
|
|
450 |
(Other provisions) |
|
|
|
460 |
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) |
IFRS 7.20(e) |
|
|
470 |
(Financial assets measured at cost) |
IFRS 7.20(e); IAS 39.66 |
|
|
480 |
(Available- for-sale financial assets) |
IFRS 7.20(e); IAS 39.67 |
|
|
490 |
(Loans and receivables |
IFRS 7.20(e); IAS 39.63 |
|
|
500 |
(Held to maturity investments) |
IFRS 7.20(e); IAS 39.63 |
|
|
510 |
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) |
IAS 28.40-43 |
|
|
520 |
(Impairment or (-) reversal of impairment on non-financial assets) |
IAS 36.126(a)(b) |
|
|
530 |
(Property, plant and equipment) |
IAS 16.73(e)(v-vi) |
|
|
540 |
(Investment properties) |
IAS 40.79(d)(v) |
|
|
550 |
(Goodwill) |
IFRS 3.Appendix B67(d)(v); IAS 36.124 |
|
|
560 |
(Other intangible assets) |
IAS 38.118 (e)(iv)(v) |
|
|
570 |
(Other) |
IAS 36.126 (a)(b) |
|
|
580 |
Negative goodwill recognised in profit or loss |
IFRS 3.Appendix B64(n)(i) |
|
|
590 |
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates |
IAS 1.82(c) |
|
|
600 |
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
IFRS 5.37; Annex V.Part 2.27 |
|
|
610 |
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
IAS 1.102, IG 6; IFRS 5.33 A |
|
|
620 |
(Tax expense or (-) income related to profit or loss from continuing operations) |
IAS 1.82(d); IAS 12.77 |
|
|
630 |
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
IAS 1, IG 6 |
|
|
640 |
Profit or (-) loss after tax from discontinued operations |
IAS 1.82(e); IFRS 5.33(a), 5.33 A |
|
|
650 |
Profit or (-) loss before tax from discontinued operations |
IFRS 5.33(b)(i) |
|
|
660 |
(Tax expense or (-) income related to discontinued operations) |
IFRS 5.33 (b)(ii),(iv) |
|
|
670 |
PROFIT OR (-) LOSS FOR THE YEAR |
IAS 1.82(f) |
|
|
680 |
Attributable to minority interest [non-controlling interests] |
IAS 1.83(a)(i) |
|
|
690 |
Attributable to owners of the parent |
IAS 1.83(a)(ii) |
|
5. Breakdown of loans and advances by product
|
|
|
References |
Central banks |
General government |
Credit institutions |
Other financial corporations |
Non-financial corporations |
Households |
|
|
Annex V.Part 1.35(a) |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(f) |
||||
|
010 |
020 |
030 |
040 |
050 |
060 |
||||
|
By product |
010 |
On demand [call] and short notice [current account] |
Annex V.Part 2.41(a) |
|
|
|
|
|
|
|
020 |
Credit card debt |
Annex V.Part 2.41(b) |
|
|
|
|
|
|
|
|
030 |
Trade receivables |
Annex V.Part 2.41(c) |
|
|
|
|
|
|
|
|
040 |
Finance leases |
Annex V.Part 2.41(d) |
|
|
|
|
|
|
|
|
050 |
Reverse repurchase loans |
Annex V.Part 2.41(e) |
|
|
|
|
|
|
|
|
060 |
Other term loans |
Annex V.Part 2.41(f) |
|
|
|
|
|
|
|
|
070 |
Advances that are not loans |
Annex V.Part 2.41(g) |
|
|
|
|
|
|
|
|
080 |
LOANS AND ADVANCES |
Annex V.Part 1.24, 27 |
|
|
|
|
|
|
|
|
By collateral |
090 |
of which: mortgage loans [Loans collateralised by immovable property] |
Annex V.Part 2.41(h) |
|
|
|
|
|
|
|
100 |
of which: other collateralised loans |
Annex V.Part 2.41(i) |
|
|
|
|
|
|
|
|
By purpose |
110 |
of which: credit for consumption |
Annex V.Part 2.41(j) |
|
|
|
|
|
|
|
120 |
of which: lending for house purchase |
Annex V.Part 2.41(k) |
|
|
|
|
|
|
|
|
By subordination |
130 |
of which: project finance loans |
Annex V.Part 2.41(l) |
|
|
|
|
|
|
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
|
|
References |
Carrying amount |
Amount of cumulative change in fair values attributable to changes in credit risk |
Amount contractually required to pay at maturity |
||||
|
Held for trading |
Designated at fair value through profit or loss |
Amortised cost |
Hedge accounting |
|||||
|
IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 |
IFRS 7.8(e)(i); IAS 39.9 |
IFRS 7.8(f); IAS 39.47 |
IFRS 7.22(b); IAS 39.9 |
IFRS 7.10(a); CRR Articles 30(b), 424(1)(d)(i) |
IFRS 7.10(b) |
|||
|
010 |
020 |
030 |
037 |
040 |
050 |
|||
|
010 |
Derivatives |
IAS 39.9, AG 15(a) |
|
|
|
|
|
|
|
020 |
Short positions |
IAS 39 AG 15(b) |
|
|
|
|
|
|
|
030 |
Equity instruments |
IAS 32.11 |
|
|
|
|
|
|
|
040 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
050 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
|
|
|
|
|
|
060 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
070 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
080 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
090 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
|
100 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
110 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
120 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
130 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
140 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
|
150 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
160 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
170 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
180 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
190 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
|
200 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
210 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
220 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
230 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
240 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
|
250 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
260 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
270 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
280 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
290 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
|
300 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
320 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
330 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
340 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
|
350 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
|
360 |
Debt securities issued |
Annex V.Part 1.31; Annex V.Part 2.52 |
|
|
|
|
|
|
|
370 |
Certificates of deposits |
Annex V.Part 2.52(a) |
|
|
|
|
|
|
|
380 |
Asset-backed securities |
Article 4(1)(61) of the CRR |
|
|
|
|
|
|
|
390 |
Covered bonds |
Article 129(1) of the CRR |
|
|
|
|
|
|
|
400 |
Hybrid contracts |
IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) |
|
|
|
|
|
|
|
410 |
Other debt securities issued |
Annex V.Part 2.52(e) |
|
|
|
|
|
|
|
420 |
Convertible compound financial instruments |
IAS 32.AG 31 |
|
|
|
|
|
|
|
430 |
Non-convertible |
|
|
|
|
|
|
|
|
440 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
|
|
|
|
|
|
450 |
FINANCIAL LIABILITIES |
|
|
|
|
|
|
|
8.2. Subordinated financial liabilities
|
|
Carrying amount |
|||
|
|
References |
Designated at fair value through profit or loss |
At amortised cost |
|
|
IFRS 7.8(e)(i); IAS 39.9 |
IFRS 7.8(f); IAS 39.47 |
|||
|
010 |
020 |
|||
|
010 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 |
|
|
|
020 |
Debt securities issued |
Annex V.Part 1.31 |
|
|
|
030 |
SUBORDINATED FINANCIAL LIABILITIES |
Annex V.Part 2.53-54 |
|
|
10. Derivatives — Trading
|
By type of risk/By product or by type of market |
TEMPLATE NUMBER |
Carrying amount |
Notional amount |
|||
|
References |
Financial assets held for trading |
Financial liabilities held for trading |
Total Trading |
of which: sold |
||
|
Annex V.Part 2.69 |
Annex V.Part 2.69 |
Annex V.Part 2.70-71 |
Annex V.Part 2.72 |
|||
|
010 |
020 |
030 |
040 |
|||
|
010 |
Interest rate |
Annex V.Part 2.67(a) |
|
|
|
|
|
020 |
of which: economic hedges |
Annex V.Part 2.74 |
|
|
|
|
|
030 |
OTC options |
|
|
|
|
|
|
040 |
OTC other |
|
|
|
|
|
|
050 |
Organised market options |
|
|
|
|
|
|
060 |
Organised market other |
|
|
|
|
|
|
070 |
Equity |
Annex V.Part 2.67(b) |
|
|
|
|
|
080 |
of which: economic hedges |
Annex V.Part 2.74 |
|
|
|
|
|
090 |
OTC options |
|
|
|
|
|
|
100 |
OTC other |
|
|
|
|
|
|
110 |
Organised market options |
|
|
|
|
|
|
120 |
Organised market other |
|
|
|
|
|
|
130 |
Foreign exchange and gold |
Annex V.Part 2.67(c) |
|
|
|
|
|
140 |
of which: economic hedges |
Annex V.Part 2.74 |
|
|
|
|
|
150 |
OTC options |
|
|
|
|
|
|
160 |
OTC other |
|
|
|
|
|
|
170 |
Organised market options |
|
|
|
|
|
|
180 |
Organised market other |
|
|
|
|
|
|
190 |
Credit |
Annex V.Part 2.67(d) |
|
|
|
|
|
200 |
of which: economic hedges |
Annex V.Part 2.74 |
|
|
|
|
|
210 |
Credit default swap |
|
|
|
|
|
|
220 |
Credit spread option |
|
|
|
|
|
|
230 |
Total return swap |
|
|
|
|
|
|
240 |
Other |
|
|
|
|
|
|
250 |
Commodity |
Annex V.Part 2.67(e) |
|
|
|
|
|
260 |
of which: economic hedges |
Annex V.Part 2.74 |
|
|
|
|
|
270 |
Other |
Annex V.Part 2.67(f) |
|
|
|
|
|
280 |
of which: economic hedges |
Annex V.Part 2.74 |
|
|
|
|
|
290 |
DERIVATIVES |
IAS 39.9 |
|
|
|
|
|
300 |
of which: OTC — credit institutions |
Annex V.Part 1.35(c), 2.75(a) |
|
|
|
|
|
310 |
of which: OTC — other financial corporations |
Annex V.Part 1.35(d), 2.75(b) |
|
|
|
|
|
320 |
of which: OTC — rest |
Annex V.Part 2.75(c) |
|
|
|
|
11. Derivatives — Hedge accounting
11.1 Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
|
By product or by type of market |
References |
Carrying amount |
Notional amount |
|||
|
Assets |
Liabilities |
Total Hedging |
of which: sold |
|||
|
Annex V.Part 2.69 |
Annex V.Part 2.69 |
Annex V.Part 2.70, 71 |
Annex V.Part 2.72 |
|||
|
010 |
020 |
030 |
040 |
|||
|
010 |
Interest rate |
Annex V.Part 2.67(a) |
|
|
|
|
|
020 |
OTC options |
|
|
|
|
|
|
030 |
OTC other |
|
|
|
|
|
|
040 |
Organised market options |
|
|
|
|
|
|
050 |
Organised market other |
|
|
|
|
|
|
060 |
Equity |
Annex V.Part 2.67(b) |
|
|
|
|
|
070 |
OTC options |
|
|
|
|
|
|
080 |
OTC other |
|
|
|
|
|
|
090 |
Organised market options |
|
|
|
|
|
|
100 |
Organised market other |
|
|
|
|
|
|
110 |
Foreign exchange and gold |
Annex V.Part 2.67(c) |
|
|
|
|
|
120 |
OTC options |
|
|
|
|
|
|
130 |
OTC other |
|
|
|
|
|
|
140 |
Organised market options |
|
|
|
|
|
|
150 |
Organised market other |
|
|
|
|
|
|
160 |
Credit |
Annex V.Part 2.67(d) |
|
|
|
|
|
170 |
Credit default swap |
|
|
|
|
|
|
180 |
Credit spread option |
|
|
|
|
|
|
190 |
Total return swap |
|
|
|
|
|
|
200 |
Other |
|
|
|
|
|
|
210 |
Commodity |
Annex V.Part 2.67(e) |
|
|
|
|
|
220 |
Other |
Annex V.Part 2.67(f) |
|
|
|
|
|
230 |
FAIR VALUE HEDGES |
IFRS 7.22(b); IAS 39.86(a) |
|
|
|
|
|
240 |
Interest rate |
Annex V.Part 2.67(a) |
|
|
|
|
|
250 |
OTC options |
|
|
|
|
|
|
260 |
OTC other |
|
|
|
|
|
|
270 |
Organised market options |
|
|
|
|
|
|
280 |
Organised market other |
|
|
|
|
|
|
290 |
Equity |
Annex V.Part 2.67(b) |
|
|
|
|
|
300 |
OTC options |
|
|
|
|
|
|
310 |
OTC other |
|
|
|
|
|
|
320 |
Organised market options |
|
|
|
|
|
|
330 |
Organised market other |
|
|
|
|
|
|
340 |
Foreign exchange and gold |
Annex V.Part 2.67(c) |
|
|
|
|
|
350 |
OTC options |
|
|
|
|
|
|
360 |
OTC other |
|
|
|
|
|
|
370 |
Organised market options |
|
|
|
|
|
|
380 |
Organised market other |
|
|
|
|
|
|
390 |
Credit |
Annex V.Part 2.67(d) |
|
|
|
|
|
400 |
Credit default swap |
|
|
|
|
|
|
410 |
Credit spread option |
|
|
|
|
|
|
420 |
Total return swap |
|
|
|
|
|
|
430 |
Other |
|
|
|
|
|
|
440 |
Commodity |
Annex V.Part 2.67(e) |
|
|
|
|
|
450 |
Other |
Annex V.Part 2.67(f) |
|
|
|
|
|
460 |
CASH FLOW HEDGES |
IFRS 7.22(b); IAS 39.86(b) |
|
|
|
|
|
470 |
HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION |
IFRS 7.22(b); IAS 39.86(c) |
|
|
|
|
|
480 |
PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK |
IAS 39.89A, IE 1-31 |
|
|
|
|
|
490 |
PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK |
IAS 39 IG F6 1-3 |
|
|
|
|
|
500 |
DERIVATIVES-HEDGE ACCOUNTING |
IFRS 7.22(b); IAS 39.9 |
|
|
|
|
|
510 |
of which: OTC — credit institutions |
Annex V.Part 1.35(c), 2.75(a) |
|
|
|
|
|
520 |
of which: OTC — other financial corporations |
Annex V.Part 1.35(d), 2.75(b) |
|
|
|
|
|
530 |
of which: OTC — rest |
Annex V.Part 2.75(c) |
|
|
|
|
18. Information on performing and non-performing exposures
|
|
References |
Gross carrying amount |
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
|||||||||||||||||||
|
|
Performing |
Non-performing |
|
on performing exposures |
on non-performing exposures |
||||||||||||||||||
|
|
Not past due or Past due <= 30 days |
Past due > 30 days <= 60 days |
Past due > 60 days <= 90 days |
|
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 |
Of which: defaulted |
Of which: impaired |
|
Unlikely to pay that are not past-due or past-due < = 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year |
Collateral received on non-performing exposues |
Financial guarantees received on non-performing exposures |
||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
190 |
200 |
210 |
|||
|
Annex V. Part 2. 45, 109, 145-162 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 158 |
Annex V. Part 2. 158 |
Annex V. Part 2. 158 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 159 |
Annex V. Part 2. 159 |
Annex V. Part 2. 159 |
Annex V. Part 2. 159 |
CRR Article 178; Annex V. Part 2.61 |
IAS 39. 58-70 |
Annex V. Part 2. 46 |
Annex V. Part 2. 161 |
Annex V. Part 2. 161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 162 |
Annex V. Part 2. 162 |
|||
|
010 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
020 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
030 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
040 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
050 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
060 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
080 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
090 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
110 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
120 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
130 |
Of which: Small and Medium-sized Enterprises |
Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter the ‘SME’) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
140 |
Of which: Commercial real estate |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
150 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
160 |
Of which: Residential mortgage loans |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
170 |
Of which: Credit for consumption |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
180 |
DEBT INSTRUMENTS AT AMORTISED COST |
Annex V. Part 1. 13 (d)(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
190 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
200 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
210 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
220 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
230 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
240 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
260 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
270 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
280 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
290 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
300 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
320 |
DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT) |
Annex V. Part I. 13 (b)(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
330 |
DEBT INSTRUMENTS other than HFT |
Annex V. Part I. 13 (b)(c)(d)(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
340 |
Loan commitments given |
IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
350 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
360 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
370 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
380 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
390 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
400 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
410 |
Financial guarantees given |
IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
420 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
430 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
440 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
450 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
460 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
470 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
480 |
Other Commitments given |
CRR Annex I; Annex V.Part 2.56, 59 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
490 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
500 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
510 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
520 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
530 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
540 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
550 |
OFF-BALANCE SHEET EXPOSURES |
Annex V.Part 2.55 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
19. Information on forborne exposures
|
|
References |
Gross carrying amount of exposures with forbearance measures |
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
||||||||||||||||
|
|
Performing exposures with forbearance measures |
Non-performing exposures with forbearance measures |
|
on perfoming exposures with forbearance measures |
on non-performing exposures with forbearance measures |
|||||||||||||||
|
|
Instruments with modifications in their terms and conditions |
Refinancing |
of which: Performing forborne exposures under probation |
|
Instruments with modifications in their terms and conditions |
Refinancing |
of which: Defaulted |
of which: Impaired |
of which: Forbearance of non-performing exposures |
|
Instruments with modifications in their terms and conditions |
Refinancing |
Collateral received on exposures with forbearance measures |
Financial guarantees received on exposures with forbearance measures |
||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
|||
|
Annex V. Part 2. 45, 109, 163-182 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 164 (a), 177, 178, 182 |
Annex V. Part 2. 164 (b), 177, 178, 181, 182 |
Annex V. Part 2. 176(b),177, 180 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 164 (a), 179-180,182 |
Annex V. Part 2. 164 (b), 179-182 |
CRR Article 178; Annex V. Part 2.61 |
IAS 39. 58-70 |
Annex V. Part 2. 172(a), 157 |
Annex V. Part 2. 46, 183 |
Annex V. Part 2. 145-183 |
Annex V. Part 2. 145-183 |
Annex V. Part 2. 164 (a), 179-180,182,183 |
Annex V. Part 2. 164 (b), 179-183 |
Annex V. Part 2. 162 |
Annex V. Part 2. 162 |
|||
|
010 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
020 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
030 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
040 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
050 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
060 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
080 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
090 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
110 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
120 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
130 |
Of which: Small and Medium-sized Enterprises |
Article 1 2(a) of Commission Recommendation 2003/361/EC |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
140 |
Of which: Commercial real estate |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
150 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
160 |
Of which: Residential mortgage loans |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
170 |
Of which: Credit for consumption |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
180 |
DEBT INSTRUMENTS AT AMORTISED COST |
Annex V. Part 1.13 (d)(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
190 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
200 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
210 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
220 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
230 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
240 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
260 |
Central banks |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
270 |
General government |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
280 |
Credit institutions |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
290 |
Other financial corporations |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
300 |
Non-financial corporations |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
320 |
DEBT INSTRUMENTS AT FAIR VALUE other than HFT |
Annex V. Part I. 13 (b)(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
330 |
DEBT INSTRUMENTS other than HFT |
Annex V. Part I. 13 (b)(c)(d)(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
340 |
Loan commitments given |
IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ANNEX V
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
|
FINREP TEMPLATES FOR GAAP |
|
|
Template number |
Name of the template or of the group of templates |
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance Sheet Statement [Statement of Financial Position] |
|
|
1.1 |
Balance Sheet Statement: assets |
|
1.2 |
Balance Sheet Statement: liabilities |
|
1.3 |
Balance Sheet Statement: equity |
|
2 |
Statement of profit or loss |
|
5 |
Breakdown of loans and advances by product |
|
Breakdown of financial liabilities |
|
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
10 |
Derivatives — Trading |
|
Derivatives — Hedge accounting |
|
|
11.2 |
Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk |
|
18 |
Performing and non-performing exposures |
|
19 |
Forborne exposures |
|
COLOUR CODE IN TEMPLATES: |
|
|
|
Data point to be submitted |
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
|
|
References National GAAP based on Directive 86/635/EEC (hereinafter the ‘BAD’) |
Carrying amount |
|
|
010 |
|||
|
010 |
Cash, cash balances at central banks and other demand deposits |
BAD Article 4. Assets (1) |
|
|
020 |
Cash on hand |
Part 2.1 of Annex V to Implementing Regulation (EU) 680/2014 (hereinafter ‘Annex V’) |
|
|
030 |
Cash balances at central banks |
BAD Article 13(2); Annex V.Part 2.2 |
|
|
091 |
Trading financial assets |
Annex V.Part 1.15 |
|
|
092 |
Derivatives |
Annex II of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’); Annex V.Part 1.15 |
|
|
093 |
Equity instruments |
Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 |
|
|
094 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
095 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
171 |
Non-trading non-derivative financial assets measured at fair value through profit or loss |
Article 42a(1), (4) of Directive 78/660/EEC (hereinafter the ‘4th Directive’) |
|
|
172 |
Equity instruments |
Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 |
|
|
173 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
174 |
Loans and advances |
4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27 |
|
|
175 |
Non-trading non-derivative financial assets measured at fair value to equity |
4th Directive Article 42a(1); Article 42c (2) |
|
|
176 |
Equity instruments |
Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 |
|
|
177 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
178 |
Loans and advances |
4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27 |
|
|
231 |
Non-trading debt instruments measured at a cost-based method |
BAD Articles 37.1, 42a(4)(b); Annex V.Part1.16 |
|
|
232 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
233 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
234 |
Other non-trading non-derivative financial assets |
BAD Articles 35-37; Annex V.Part 1.17 |
|
|
235 |
Equity instruments |
Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 |
|
|
236 |
Debt securities |
Annex V.Part 1.24, 26 |
|
|
237 |
Loans and advances |
Annex V.Part 1.24, 27 |
|
|
240 |
Derivatives — Hedge accounting |
4th Directive Article 42a(1), (5a); Article 42c(1)(a); IAS 39.9; Annex V.Part 1.19 |
|
|
260 |
Investments in subsidaries, joint ventures and associates |
BAD Article 4.Assets(7)-(8); 4th Directive Article 17; Annex V.Part 2.4 |
|
|
270 |
Tangible assets |
BAD Article 4.Assets(10) |
|
|
280 |
Property, Plant and Equipment |
|
|
|
290 |
Investment property |
|
|
|
300 |
Intangible assets |
BAD Article 4.Assets(9); Article 4(1)(115) of the CRR |
|
|
310 |
Goodwill |
BAD Article 4.Assets(9); Article 4(1)(113) of the CRR |
|
|
320 |
Other intangible assets |
BAD Article 4.Assets(9) |
|
|
330 |
Tax assets |
|
|
|
340 |
Current tax assets |
|
|
|
350 |
Deferred tax assets |
4th Directive Article 43(1)(11); Article 4(1)(106) of the CRR |
|
|
360 |
Other assets |
Annex V.Part 2.5 |
|
|
380 |
TOTAL ASSETS |
BAD Article 4 Assets |
|
1.2 Liabilities
|
|
References National GAAP based on BAD |
Carrying amount |
|
|
010 |
|||
|
061 |
Trading financial liabilities |
4th Directive Article 42a(3) |
|
|
062 |
Derivatives |
CRR Annex II; Annex V.Part 1.15 |
|
|
063 |
Short positions |
|
|
|
064 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 |
|
|
065 |
Debt securities issued |
Annex V.Part 1.31 |
|
|
066 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
|
141 |
Non-trading non-derivative financial liabilities measured at a cost-based method |
4th Directive Article 42a(3) |
|
|
142 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 |
|
|
143 |
Debt securities issued |
Annex V.Part 1.31 |
|
|
144 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
|
150 |
Derivatives — Hedge accounting |
4th Directive Article 42a(1), (5a), Article 42c(1)(a); Annex V.Part 1.23 |
|
|
170 |
Provisions |
BAD Article 4.Liabilities(6) |
|
|
171 |
Funds for general banking risks [if presented within liabilities] |
BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 2.12 |
|
|
180 |
Pensions and other post employment defined benefit obligations |
Annex V.Part 2.7 |
|
|
190 |
Other long term employee benefits |
Annex V.Part 2.8 |
|
|
200 |
Restructuring |
|
|
|
210 |
Pending legal issues and tax litigation |
|
|
|
220 |
Commitments and guarantees given |
BAD Articles 24-25, 33(1) |
|
|
230 |
Other provisions |
|
|
|
240 |
Tax liabilities |
|
|
|
250 |
Current tax liabilities |
|
|
|
260 |
Deferred tax liabilities |
4th Directive Article 43(1)(11); CRR Article 4(108) |
|
|
280 |
Other liabilities |
Annex V.Part 2.10 |
|
|
300 |
TOTAL LIABILITIES |
|
|
1.3 Equity
|
|
References National GAAP based on BAD |
Carrying amount |
|
|
010 |
|||
|
010 |
Capital |
BAD Article 4.Liabilities(9), BAD Article 22 |
|
|
020 |
Paid-up capital |
BAD Article 4.Liabilities(9) |
|
|
030 |
Unpaid capital which has been called up |
BAD Article 4.Liabilities(9) |
|
|
040 |
Share premium |
BAD Article 4.Liabilities(10); Article 4(1)(124) of the CRR |
|
|
050 |
Equity instruments issued other than capital |
Annex V.Part 2.15-16 |
|
|
060 |
Equity component of compound financial instruments |
4th Directive Article 42a(5a); Annex V.Part 2.15 |
|
|
070 |
Other equity instruments issued |
Annex V.Part 2.16 |
|
|
080 |
Other equity |
Annex V.Part 2.17 |
|
|
190 |
Retained earnings |
BAD Article 4.Liabilities(13); Article 4(1)(123) of the CRR |
|
|
200 |
Revaluation reserves |
BAD Article 4.Liabilities(12) |
|
|
201 |
Tangible assets |
4th Directive Article 33(1)(c) |
|
|
202 |
Equity instruments |
4th Directive Article 33(1)(c) |
|
|
203 |
Debt securities |
4th Directive Article 33(1)(c) |
|
|
204 |
Other |
4th Directive Article 33(1)(c) |
|
|
205 |
Fair value reserves |
4th Directive Article 42a(1) |
|
|
206 |
Hedge of net investments in foreign operations |
4th Directive Articles 42a(1), 42c(1)(b) |
|
|
207 |
Hedging derivatives — cash flow hedges |
4th Directive Articles 42a(1), 42c(1)(a); CRR Article 30(a) |
|
|
208 |
Hedging derivatives — other hedges |
4th Directive Articles 42a(1), 42c(1)(a) |
|
|
209 |
Non-trading non-derivative financial assets measured at fair value to equity |
4th Directive Articles 42a(1), 42c(2) |
|
|
210 |
Other reserves |
BAD Article 4 Liabilities(11)-(13) |
|
|
215 |
Funds for general banking risks [if presented within equity] |
BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 1.38 |
|
|
220 |
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates |
4th Directive Article 59.4; Annex V.Part 2.19 |
|
|
230 |
Other |
Annex V.Part 2.19 |
|
|
235 |
First consolidation differences |
Article 19(1)(c ) of Directive 83/349/EEC (hereinafter the ‘7th Directive’) |
|
|
240 |
(-) Treasury shares |
4th Directive Article 9 C (III)(7), D(III)(2); Annex V.Part 2.20 |
|
|
250 |
Profit or loss attributable to owners of the parent |
BAD Article 4.Liabilities(14) |
|
|
260 |
(-) Interim dividends |
CRR Article 26(2b) |
|
|
270 |
Minority interests [Non-controlling interests] |
Article 21 of the 7th Directive |
|
|
280 |
Accumulated Other Comprehensive Income |
Article 4(1)(100) of the CRR |
|
|
290 |
Other items |
|
|
|
300 |
TOTAL EQUITY |
|
|
|
310 |
TOTAL EQUITY AND TOTAL LIABILITIES |
BAD Article 4.Liabilities |
|
2. Statement of profit or loss
|
|
References National GAAP based on BAD |
Current period |
|
|
010 |
|||
|
010 |
Interest income |
BAD Article 27.Vertical layout(1); Annex V.Part 2.21 |
|
|
090 |
(Interest expenses) |
BAD Article 27.Vertical layout(2); Annex V.Part 2.21 |
|
|
160 |
Dividend income |
BAD Article 27.Vertical layout(3); Annex V.Part 2.28 |
|
|
200 |
Fee and commission income |
BAD Article 27.Vertical layout(4) |
|
|
210 |
(Fee and commission expenses) |
BAD Article 27.Vertical layout(5) |
|
|
220 |
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |
BAD Article 27.Vertical layout(6) |
|
|
285 |
Gains or (-) losses on trading financial assets and liabilities, net |
BAD Article 27.Vertical layout(6) |
|
|
295 |
Gains or (-) losses on non-trading financial assets and liabilities, net |
BAD Article 27.Vertical layout(6) |
|
|
300 |
Gains or (-) losses from hedge accounting, net |
4th Directive Article 42a(1) and (5a), Article 42c(1)(a) |
|
|
310 |
Exchange differences [gain or (-) loss], net |
BAD Article 39 |
|
|
320 |
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net |
BAD Article 27.Vertical layout(13)-(14) |
|
|
330 |
Gains or (-) losses on derecognition of non financial assets, net |
|
|
|
340 |
Other operating income |
BAD Article 27.Vertical layout(7); Annex V.Part 2.141-143 |
|
|
350 |
(Other operating expenses) |
BAD Article 27.Vertical layout(10); Annex V.Part 2.141-143 |
|
|
355 |
TOTAL OPERATING INCOME, NET |
|
|
|
360 |
(Administrative expenses) |
BAD Article 27.Vertical layout(8) |
|
|
370 |
(Staff expenses) |
BAD Article 27.Vertical layout(8)(a) |
|
|
380 |
(Other administrative expenses) |
BAD Article 27.Vertical layout(8)(b) |
|
|
390 |
(Depreciation) |
|
|
|
400 |
(Property, Plant and Equipment) |
BAD Article 27.Vertical layout(9) |
|
|
410 |
(Investment Properties) |
BAD Article 27.Vertical layout(9) |
|
|
415 |
(Goodwill) |
BAD Article 27.Vertical layout(9) |
|
|
420 |
(Other intangible assets) |
BAD Article 27.Vertical layout(9) |
|
|
430 |
(Provisions or (-) reversal of provisions) |
|
|
|
440 |
(Commitments and guarantees given) |
BAD Article 27.Vertical layout(11)-(12) |
|
|
450 |
(Other provisions) |
|
|
|
455 |
(Increases or (-) decreases of the fund for general banking risks, net) |
BAD Article 38.2 |
|
|
460 |
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) |
BAD Article 35-37 |
|
|
510 |
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) |
BAD Article 27.Vertical layout(13)-(14) |
|
|
520 |
(Impairment or (-) reversal of impairment on non-financial assets) |
|
|
|
530 |
(Property, plant and equipment) |
BAD Article 27.Vertical layout(9) |
|
|
540 |
(Investment properties) |
BAD Article 27.Vertical layout(9) |
|
|
550 |
(Goodwill) |
BAD Article 27.Vertical layout(9) |
|
|
560 |
(Other intangible assets) |
BAD Article 27.Vertical layout(9) |
|
|
570 |
(Other) |
|
|
|
580 |
Negative goodwill recognised in profit or loss |
7th Directive Article 31 |
|
|
590 |
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates |
BAD Article 27.Vertical layout(13)-(14) |
|
|
610 |
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
|
|
|
620 |
(Tax expense or (-) income related to profit or loss from continuing operations) |
BAD Article 27.Vertical layout(15) |
|
|
630 |
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
BAD Article 27.Vertical layout(16) |
|
|
632 |
Extraordinary profit or (-) loss after tax |
BAD Article 27.Vertical layout(21) |
|
|
633 |
Extraordinary profit or loss before tax |
BAD Article 27.Vertical layout(19) |
|
|
634 |
(Tax expense or (-) income related to extraordinary profit or loss) |
BAD Article 27.Vertical layout(20) |
|
|
670 |
PROFIT OR (-) LOSS FOR THE YEAR |
BAD Article 27.Vertical layout(23) |
|
|
680 |
Attributable to minority interest [non-controlling interests] |
|
|
|
690 |
Attributable to owners of the parent |
|
|
5. Breakdown of loans and advances by product
|
|
|
References National GAAP based on BAD |
Central banks |
General government |
Credit institutions |
Other financial corporations |
Non-financial corporations |
Households |
|
|
Annex V.Part 1.35(a) |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(f) |
||||
|
010 |
020 |
030 |
040 |
050 |
060 |
||||
|
By product |
010 |
On demand [call] and short notice [current account] |
Annex V.Part 2.41(a) |
|
|
|
|
|
|
|
020 |
Credit card debt |
Annex V.Part 2.41(b) |
|
|
|
|
|
|
|
|
030 |
Trade receivables |
Annex V.Part 2.41(c) |
|
|
|
|
|
|
|
|
040 |
Finance leases |
Annex V.Part 2.41(d) |
|
|
|
|
|
|
|
|
050 |
Reverse repurchase loans |
Annex V.Part 2.41(e) |
|
|
|
|
|
|
|
|
060 |
Other term loans |
Annex V.Part 2.41(f) |
|
|
|
|
|
|
|
|
070 |
Advances that are not loans |
Annex V.Part 2.41(g) |
|
|
|
|
|
|
|
|
080 |
LOANS AND ADVANCES |
Annex V.Part 1.24, 27 |
|
|
|
|
|
|
|
|
By collateral |
090 |
of which: mortgage loans [Loans collateralised by immovable property] |
Annex V.Part 2.41(h) |
|
|
|
|
|
|
|
100 |
of which: other collateralised loans |
Annex V.Part 2.41(i) |
|
|
|
|
|
|
|
|
By purpose |
110 |
of which: credit for consumption |
Annex V.Part 2.41(j) |
|
|
|
|
|
|
|
120 |
of which: lending for house purchases |
Annex V.Part 2.41(k) |
|
|
|
|
|
|
|
|
By subordination |
130 |
of which: project finance loans |
Annex V.Part 2.41(l) |
|
|
|
|
|
|
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
|
|
References National GAAP based on BAD |
|
Carrying amount |
Accumulated changes in fair value due to credit risk |
Amount contractually required to pay at maturity |
|||
|
Trading |
At a cost-based method |
Hedge accounting |
||||||
|
4th Directive Article 42a(3); Annex V.Part 1.15 |
4th Directive Article 42a(3) |
4th Directive Articles 42a(1) and (5a), 42c(1)(a) |
CRR Articles 30(b), 424(1)(d)(i) |
Article 7(2) of Regulation (EC) No 25/2009 |
||||
|
034 |
035 |
037 |
040 |
050 |
||||
|
010 |
Derivatives |
CRR Annex II |
IAS 39.9 Application Guidance (hereinafter ‘AG’) 15(a) |
|
|
|
|
|
|
020 |
Short positions |
|
IAS 39 AG 15(b) |
|
|
|
|
|
|
030 |
Equity instruments |
Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 |
IAS 32.11 |
|
|
|
|
|
|
040 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
050 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
|
|
|
|
|
060 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
070 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
080 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
090 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.51 |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
100 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
110 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
120 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
130 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
140 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
150 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
160 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
170 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
180 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
190 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
200 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
210 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
220 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
230 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
240 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
250 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
260 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
270 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
280 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
290 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
300 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
320 |
Current accounts/overnight deposits |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
330 |
Deposits with agreed maturity |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
340 |
Deposits redeemable at notice |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 |
|
|
|
|
|
|
350 |
Repurchase agreements |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 |
|
|
|
|
|
|
360 |
Debt securities issued |
Annex V.Part 1.31; Annex V.Part 2.52 |
Annex V.Part 1.31; Annex V.Part 2.52 |
|
|
|
|
|
|
370 |
Certificates of deposits |
Annex V.Part 2.52(a) |
Annex V.Part 2.52(a) |
|
|
|
|
|
|
380 |
Asset-backed securities |
Article 4(1)(61) of the CRR |
Article 4(1)(61) of the CRR |
|
|
|
|
|
|
390 |
Covered bonds |
Article 129(1) of the CRR |
Article 129(1) of the CRR |
|
|
|
|
|
|
400 |
Hybrid contracts |
Annex V.Part 2.52(d) |
IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d) |
|
|
|
|
|
|
410 |
Other debt securities issued |
Annex V.Part 2.52(e) |
Annex V.Part 2.52(e) |
|
|
|
|
|
|
420 |
Convertible compound financial instruments |
|
IAS 32.AG 31 |
|
|
|
|
|
|
430 |
Non-convertible |
|
|
|
|
|
|
|
|
440 |
Other financial liabilities |
Annex V.Part 1.32-34 |
Annex V.Part 1.32-34 |
|
|
|
|
|
|
450 |
FINANCIAL LIABILITIES |
|
|
|
|
|
|
|
8.2 Subordinated financial liabilities
|
|
References National GAAP |
|
Carrying amount |
||
|
At amortised cost |
At a cost-based method |
||||
|
4th Directive Article 42a(3), (5a); IAS 39.47 |
4th Directive Article 42a(3) |
||||
|
020 |
030 |
||||
|
010 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 |
|
|
|
020 |
Debt securities issued |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
030 |
SUBORDINATED FINANCIAL LIABILITIES |
Annex V.Part 2.53-54 |
Annex V.Part 2.53-54 |
|
|
10. Derivatives — Trading
|
By type of risk/By product or by type of market |
References National GAAP based on BAD |
|
Mark-to-market [Mark-to-Model] value |
Notional amount |
|||
|
Positive value. Trading |
Negative value. Trading |
Total Trading |
of which: sold |
||||
|
CRR Article 105 |
CRR Article 105 |
Annex V.Part 2.70-71 |
Annex V.Part 2.72 |
||||
|
022 |
025 |
030 |
040 |
||||
|
010 |
Interest rate |
Annex V.Part 2.67(a) |
Annex V.Part 2.67(a) |
|
|
|
|
|
020 |
of which: economic hedges |
Annex V.Part 2.74 |
Annex V.Part 2.74 |
|
|
|
|
|
030 |
OTC options |
|
|
|
|
|
|
|
040 |
OTC other |
|
|
|
|
|
|
|
050 |
Organised market options |
|
|
|
|
|
|
|
060 |
Organised market other |
|
|
|
|
|
|
|
070 |
Equity |
Annex V.Part 2.67(b) |
Annex V.Part 2.67(b) |
|
|
|
|
|
080 |
of which: economic hedges |
Annex V.Part 2.74 |
Annex V.Part 2.74 |
|
|
|
|
|
090 |
OTC options |
|
|
|
|
|
|
|
100 |
OTC other |
|
|
|
|
|
|
|
110 |
Organised market options |
|
|
|
|
|
|
|
120 |
Organised market other |
|
|
|
|
|
|
|
130 |
Foreign exchange and gold |
Annex V.Part 2.67(c) |
Annex V.Part 2.67(c) |
|
|
|
|
|
140 |
of which: economic hedges |
Annex V.Part 2.74 |
Annex V.Part 2.74 |
|
|
|
|
|
150 |
OTC options |
|
|
|
|
|
|
|
160 |
OTC other |
|
|
|
|
|
|
|
170 |
Organised market options |
|
|
|
|
|
|
|
180 |
Organised market other |
|
|
|
|
|
|
|
190 |
Credit |
Annex V.Part 2.67(d) |
Annex V.Part 2.67(d) |
|
|
|
|
|
200 |
of which: economic hedges |
Annex V.Part 2.74 |
Annex V.Part 2.74 |
|
|
|
|
|
210 |
Credit default swap |
|
|
|
|
|
|
|
220 |
Credit spread option |
|
|
|
|
|
|
|
230 |
Total return swap |
|
|
|
|
|
|
|
240 |
Other |
|
|
|
|
|
|
|
250 |
Commodity |
Annex V.Part 2.67(e) |
Annex V.Part 2.67(e) |
|
|
|
|
|
260 |
of which: economic hedges |
Annex V.Part 2.74 |
Annex V.Part 2.74 |
|
|
|
|
|
270 |
Other |
Annex V.Part 2.67(f) |
Annex V.Part 2.67(f) |
|
|
|
|
|
280 |
of which: economic hedges |
Annex V.Part 2.74 |
Annex V.Part 2.74 |
|
|
|
|
|
290 |
DERIVATIVES |
CRR Annex II; Annex V.Part 1.15 |
IAS 39.9 |
|
|
|
|
|
300 |
of which: OTC — credit institutions |
Annex V.Part 1.35(c), 2.75(a) |
Annex V.Part 1.35(c), 2.75(a) |
|
|
|
|
|
310 |
of which: OTC — other financial corporations |
Annex V.Part 1.35(d), 2.75(b) |
Annex V.Part 1.35(d), 2.75(b) |
|
|
|
|
|
320 |
of which: OTC — rest |
Annex V.Part 2.75(c) |
Annex V.Part 2.75(c) |
|
|
|
|
11. Derivatives — Hedge accounting
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 |
Notional amount |
||
|
Total Hedging |
of which: sold |
|||
|
Annex V.Part 2.70, 71 |
Annex V.Part 2.72 |
|||
|
010 |
020 |
|||
|
010 |
Interest rate |
Annex V.Part 2.67(a) |
|
|
|
020 |
OTC options |
|
|
|
|
030 |
OTC other |
|
|
|
|
040 |
Organised market options |
|
|
|
|
050 |
Organised market other |
|
|
|
|
060 |
Equity |
Annex V.Part 2.67(b) |
|
|
|
070 |
OTC options |
|
|
|
|
080 |
OTC other |
|
|
|
|
090 |
Organised market options |
|
|
|
|
100 |
Organised market other |
|
|
|
|
110 |
Foreign exchange and gold |
Annex V.Part 2.67(c) |
|
|
|
120 |
OTC options |
|
|
|
|
130 |
OTC other |
|
|
|
|
140 |
Organised market options |
|
|
|
|
150 |
Organised market other |
|
|
|
|
160 |
Credit |
Annex V.Part 2.67(d) |
|
|
|
170 |
Credit default swap |
|
|
|
|
180 |
Credit spread option |
|
|
|
|
190 |
Total return swap |
|
|
|
|
200 |
Other |
|
|
|
|
210 |
Commodity |
Annex V.Part 2.67(e) |
|
|
|
220 |
Other |
Annex V.Part 2.67(f) |
|
|
|
230 |
DERIVATIVES-HEDGE ACCOUNTING |
|
|
|
|
240 |
of which: OTC — credit institutions |
Annex V.Part 1.35(c), 2.75(a) |
|
|
|
250 |
of which: OTC — other financial corporations |
Annex V.Part 1.35(d), 2.75(b) |
|
|
|
260 |
of which: OTC — rest |
Annex V.Part 2.75(c) |
|
|
18. Information on performing and non-performing exposures
|
|
References National GAAP based on BAD |
|
Gross carrying amount |
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
|||||||||||||||||||
|
|
Performing |
Non-performing |
|
on performing exposures |
on non-performing exposures |
|||||||||||||||||||
|
|
Not past due or Past due <= 30 days |
Past due > 30 days <= 60 days |
Past due > 60 days <= 90 days |
|
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 |
Of which: defaulted |
Of which: impaired |
|
Unlikely to pay that are not past-due or past-due < 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year |
Collateral received on non-performing exposues |
Financial guarantees received on non-performing exposures |
|||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
190 |
200 |
210 |
||||
|
Annex V. Part 2. 45, 109, 145-162 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 158 |
Annex V. Part 2. 158 |
Annex V. Part 2. 158 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 159 |
Annex V. Part 2. 159 |
Annex V. Part 2. 159 |
Annex V. Part 2. 159 |
CRR Article 178; Annex V. Part 2.61 |
Article 4(1)(95) of the CRR |
Annex V. Part 2. 46 |
Annex V. Part 2. 161 |
Annex V. Part 2. 161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 159,161 |
Annex V. Part 2. 162 |
Annex V. Part 2. 162 |
||||
|
010 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
020 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
030 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
040 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
050 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
060 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
070 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.24, 27 |
|
|
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|
|
|
|
|
|
|
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|
|
|
|
|
|
080 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
090 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
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|
|
110 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
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|
|
|
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|
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|
|
120 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
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|
|
|
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|
|
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|
130 |
Of which: Small and Medium-sized Enterprises |
Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter ‘SME’) |
SME Article 1 2(a) |
|
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|
|
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|
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|
140 |
Of which: Commercial real estate |
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
150 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
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|
|
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|
160 |
Of which: Residential mortgage loans |
|
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|
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|
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|
170 |
Of which: Credit for consumption |
|
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|
180 |
DEBT INSTRUMENTS AT AMORTISED COST |
Annex V. Part I. 13 (d)(e); 14 (d)(e) |
Annex V. Part I. 13 (d)(e) |
|
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|
190 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.24, 26 |
|
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|
200 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
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|
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|
210 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
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|
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|
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|
220 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
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|
|
|
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|
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|
230 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
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|
|
|
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|
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|
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|
240 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
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|
|
|
|
|
|
|
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|
|
|
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|
|
250 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.24, 27 |
|
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|
|
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|
|
260 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
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|
|
|
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|
|
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|
270 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
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|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
280 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
290 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
300 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
320 |
DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT) |
Annex V. Part I. 13 (b)(c); 14 (b)(c) |
Annex V. Part I. 13 (b)(c) |
|
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|
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|
|
|
|
330 |
DEBT INSTRUMENTS other than HFT |
Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) |
Annex V. Part I. 13 (b)(c)(d)(e) |
|
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|
|
|
|
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|
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|
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|
|
|
|
|
|
|
|
340 |
Loan commitments given |
CRR Annex I; Annex V.Part 2.56-57 |
IAS 39.2 (h), 4 (a) ( c), Basis for Conclusions (hereinafter ‘BC’) 15; CRR Annex I; Annex V.Part 2.56-57 |
|
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|
|
|
|
|
|
|
|
350 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
360 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
370 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
380 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
390 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
400 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
410 |
Financial guarantees given |
CRR Annex I; Annex V.Part 2.56,58 |
IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 |
|
|
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|
|
|
|
|
|
|
420 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
430 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
440 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
450 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
460 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
470 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
480 |
Other Commitments given |
CRR Annex I; Annex V.Part 2.56, 59 |
CRR Annex I; Annex V.Part 2.56, 59 |
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
490 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
500 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
510 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
520 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
530 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
540 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
|
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|
|
|
|
|
|
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|
|
550 |
OFF-BALANCE SHEET EXPOSURES |
Annex V.Part 2.55 |
Annex V.Part 2.55 |
|
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|
|
19. Information on forborne exposures
|
|
References National GAAP based on BAD |
|
Gross carrying amount of exposures with forbearance measures |
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
||||||||||||||||
|
|
Performing exposures with forbearance measures |
Non-performing exposures with forbearance measures |
|
on perfoming exposures with forbearance measures |
on non-performing exposures with forbearance measures |
||||||||||||||||
|
|
Instruments with modifications in their terms and conditions |
Refinancing |
of which: Performing forborne exposures under probation |
|
Instruments with modifications in their terms and conditions |
Refinancing |
of which: Defaulted |
of which: Impaired |
of which: Forbearance of non-performing exposures |
|
Instruments with modifications in their terms and conditions |
Refinancing |
Collateral received on exposures with forbearance measures |
Financial guarantees received on exposures with forbearance measures |
|||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
||||
|
Annex V. Part 2. 45, 109, 163-182 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 164 (a), 177, 178, 182 |
Annex V. Part 2. 164 (b), 177, 178, 181, 182 |
Annex V. Part 2. 176(b), 177, 180 |
Annex V. Part 2. 145-162 |
Annex V. Part 2. 164 (a), 179-180,182 |
Annex V. Part 2. 164 (b), 179-182 |
CRR Article 178; Annex V. Part 2.61 |
Article 4(1)(95) of the CRR |
Annex V. Part 2. 172(a), 157 |
Annex V. Part 2. 46, 183 |
Annex V. Part 2. 145-183 |
Annex V. Part 2. 145-183 |
Annex V. Part 2. 164 (a), 179-180,182,183 |
Annex V. Part 2. 164 (b), 179-183 |
Annex V. Part 2. 162 |
Annex V. Part 2. 162 |
||||
|
010 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
020 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
030 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
040 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
050 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
060 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.24, 27 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
080 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
090 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
110 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
120 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
130 |
Of which: Small and Medium-sized Enterprises |
SME Article 1 2(a) |
SME Article 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
140 |
Of which: Commercial real estate |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
150 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
160 |
Of which: Residential mortgage loans |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
170 |
Of which: Credit for consumption |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
180 |
DEBT INSTRUMENTS AT AMORTISED COST |
Annex V. Part I. 13 (d)(e); 14 (d)(e) |
Annex V. Part I. 13 (d)(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
190 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.24, 26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
200 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
210 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
|
|
|
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220 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
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230 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
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240 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
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250 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.24, 27 |
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260 |
Central banks |
Annex V.Part 1.35(a) |
Annex V.Part 1.35(a) |
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270 |
General government |
Annex V.Part 1.35(b) |
Annex V.Part 1.35(b) |
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280 |
Credit institutions |
Annex V.Part 1.35(c) |
Annex V.Part 1.35(c) |
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290 |
Other financial corporations |
Annex V.Part 1.35(d) |
Annex V.Part 1.35(d) |
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300 |
Non-financial corporations |
Annex V.Part 1.35(e) |
Annex V.Part 1.35(e) |
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310 |
Households |
Annex V.Part 1.35(f) |
Annex V.Part 1.35(f) |
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320 |
DEBT INSTRUMENTS AT FAIR VALUE other than HFT |
Annex V. Part I. 13 (b)(c); 14 (b)(c) |
Annex V. Part I. 13 (b)(c) |
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330 |
DEBT INSTRUMENTS other than HFT |
Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) |
Annex V. Part I. 13 (b)(c)(d)(e) |
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340 |
Loan commitments given |
CRR Annex I; Annex V.Part 2.56-57 |
IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57 |
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