LegalizeCommission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)
| Columns | Instructions |
|---|---|
| 0010-0260 | DIRECT EXPOSURES |
| 0010-0140 | ON-BALANCE SHEET EXPOSURES |
| 0010 | Total gross carrying amount of non-derivative financial assets Aggregate of gross carrying amount, as determined in accordance with paragraph 34 of Part 1 of Annex V to this Implementing Regulation, of non-derivative financial assets to General governments, for all accounting portfolios under IFRS or national GAAP based on Council Directive 86/635/EEC defined in paragraphs 15 to 22 of Part 1 of Annex V to this Implementing Regulation, and listed in columns 0030 to 0120 Prudent valuation adjustments shall not reduce the gross carrying amount of trading and non-trading exposures measured at fair value. |
| 0020 | Total carrying amount of non-derivative financial assets (net of short positions) Aggregate of the carrying amount, as referred to in paragraph 27 of Part 1 of Annex V to this Implementing Regulation, of non-derivative financial assets to General governments for all accounting portfolios under IFRS or national GAAP based on Council Directive 86/635/EEC defined in paragraphs 15 to 22 of Part 1 of Annex V to this Implementing Regulation and listed in columns 0030 to 0120, net of short positions. Where the institution has a short position for the same residual maturity and the same immediate counterparty that is denominated in the same currency, the carrying amount of the short position shall be netted against the carrying amount of the direct position. That net amount shall be considered to be zero when it is a negative amount. Where an institution has a short position without a matching direct position, the amount of the short position shall be considered zero for the purposes of this column. |
| 0030-0120 | NON-DERIVATIVE FINANCIAL ASSETS BY ACCOUNTING PORTFOLIOS Aggregate carrying amount of non-derivative financial assets, as defined in the row above of this table, to General governments, broken down by accounting portfolio under the applicable accounting framework. |
| 0030 | Financial assets held for trading IFRS 7.8(a)(ii); IFRS 9 Appendix A |
| 0040 | Trading financial assets Articles 32 and 33 of Council Directive 86/635/EEC; Paragraph 16 of Part 1 of Annex V to this Implementing Regulation; Article 8(1), point (a), of Directive 2013/34/EU Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). |
| 0050 | Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
| 0060 | Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 and Article 8(1), point (a) and Article 8(6) of Directive 2013/34/EU |
| 0070 | Non-trading non-derivative financial assets measured at fair value through profit or loss Article 36(2) of Council Directive 86/635/EEC; Article 8(1), point (a), of Directive 2013/34/EU Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). |
| 0080 | Financial assets at fair value through other comprehensive income IFRS 7.8(d); IFRS 9.4.1.2A |
| 0090 | Non-trading non-derivative financial assets measured at fair value to equity Article 8(1), point (a) and Article 8(8) of Directive 2013/34/EU Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). |
| 0100 | Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2; Paragraph 15 of Part 1 of Annex V to this Implementing Regulation |
| 0110 | Non-trading non-derivative financial assets measured at a cost-based method Article 35 of Council Directive 86/635/EEC; Article 6(1), point (i) and Article 8(2) of Directive 2013/34/EU; Annex V, part 1, paragraph 16 to this Implementing Regulation Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). |
| 0120 | Other non-trading non-derivative financial assets Article 37 of Council Directive 86/635/EEC; Article 12(7) of Directive 2013/34/EU; Annex V, part 1, paragraph 16 to this Implementing Regulation Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). |
| 0130 | Short positions Carrying amount of short positions, as defined in IFRS 9 BA.7(b) where the direct counterparty is a General government as defined in paragraphs 155 to 160 of this Annex. Short positions arise where the institution sells securities acquired in a reverse repurchase loan or borrowed in a securities lending transaction. The carrying amount is the fair value of the short positions. Short positions shall be reported by residual maturity bucket, as listed in rows 0170 to 0230, and by immediate counterparty. The short positions reported in this column can be netted against positions with the same residual maturity and immediate counterparty and denominated in the same currency that are reported in columns 0030 to 0120 in order to obtain the net position that is reported in column 0020. |
| 0140 | Of which: Short positions from reverse repurchased loans classified as held for trading or trading financial assets Carrying amount of short positions, as defined in IFRS 9 BA.7(b), that arise when the institution sells the securities acquired in reverse repurchase loans, where the direct counterparty of those securities is a General government and that are included in the held for trading or trading financial assets accounting portfolios (columns 0030 or 0040). Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column. |
| 0150 | Accumulated impairment Aggregate accumulated impairment related to non-derivative financial assets reported in columns 0080 to 0120 (paragraphs 70 and 71 of Part 2 of Annex V to this Implementing Regulation) |
| 0160 | Accumulated impairment - of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 0080 and 0090. |
| 0170 | Accumulated negative changes in fair value due to credit risk Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 0050, 0060, 0070, 0080 and 0090 (paragraph 69 of Part 2 of Annex V to this Implementing Regulation) |
| 0180 | Accumulated negative changes in fair value due to credit risk - of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 0050, 0060 and 0070. |
| 0190 | Accumulated negative changes in fair value due to credit risk - of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 0080 and 0090. |
| 0200-0230 | DERIVATIVES Direct derivative positions shall be reported in columns 0200 to 0230. For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges, see instructions for the row breakdown. |
| 0200-0210 | Derivatives with positive fair value All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether those instruments are used in a qualifying hedging relationship, are held for trading, or are included in the trading portfolio under IFRS and national GAAP based on of Council Directive 86/635/EEC. Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (paragraphs 120, 124, 125 and 137 to 140 of Part 2 of Annex V to this Implementing Regulation). |
| 0200 | Derivatives with positive fair value: Carrying amount Carrying amount of the derivatives accounted for as financial assets at the reporting reference date. Under GAAP based on Council Directive 86/635/EEC, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments. |
| 0210 | Derivatives with positive fair value: Notional amount Under IFRS and national GAAP based on Council Directive 86/635/EEC, notional amount, as defined in paragraphs 133 to 135 of Part 2 of Annex V to this Implementing Regulation, of all derivative contracts concluded and not yet settled at the reporting reference date, where the counterparty is a General government as defined in paragraphs 191 to 196 of this Annex and the fair value of the derivative is positive for the institution at the reference date. |
| 0220-0230 | Derivatives with negative fair value All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether those instruments are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on Council Directive 86/635/EEC. Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (paragraphs 120, 124, 125 and 137 to 140 of Part 2 of Annex V to this Implementing Regulation). |
| 0220 | Derivatives with negative fair value: Carrying amount Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date. Under GAAP based on Council Directive 86/635/EEC, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments. |
| 0230 | Derivatives with negative fair value: Notional amount Under IFRS and national GAAP based on Council Directive 86/635/EEC, notional amount, as defined in paragraphs 133 to 135 of Part 2 of Annex V to this Implementing Regulation, of all derivative contracts concluded and not yet settled at the reference date, where the counterparty is a General government as defined in paragraphs 191 to 196 of this Annex and the fair value of the derivative is negative for the institution at the reference date. |
| 0240-0260 | OFF-BALANCE SHEET EXPOSURES |
| 0240 | Nominal amount Where the direct counterparty of the off-balance sheet item is a General government as defined in paragraphs 155 to 160 of this Annex, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on Council Directive 86/635/EEC (paragraphs 102-119 of Part 2 of Annex V to this Implementing Regulation,). In accordance with paragraphs 43 and 44 of Part 2 of Annex V to this Implementing Regulation, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution. |
| 0250 | Provisions Article 4, ‘Liabilities’, point (6)(c) and ‘Off balance sheet items’, Articles 27(11), 28(8) and Article 33 of Council Directive 86/635/EEC; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, part 2.11 of Annex V to this Implementing Regulation. Provisions on all off-balance sheet exposures regardless of how they are measured, except those that are measured at fair value through profit or loss in accordance with IFRS 9. Under IFRS, the impairment of a loan commitment given shall be reported in column 150 where the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument. In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 0250. |
| 0260 | Accumulated negative changes in fair value due to credit risk For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (paragraph 110 of Part 2 of Annex V to this Implementing Regulation) |
| 0270-280 | Memorandum item: credit derivatives sold on general government exposures Credit derivatives that do not meet the definition of financial guarantees in Annex V, part 2, paragraph 58 that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government shall be reported. These columns shall not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 0020 to 0160). |
| 0270 | Derivatives with positive fair value - Carrying amount Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments. For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date. For derivatives under GAAP based on Council Directive 86/635/EEC, the amount to be reported in this column shall be the fair value of the derivatives with a positive fair value at the reference reporting date, independently of how they are accounted for. |
| 0280 | Derivatives with negative fair value - Carrying amount Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments. For derivatives under IFRS, the amount to be reported in this column shall be the carrying amount of the derivatives that are financial liabilities at the reporting date. For derivatives under GAAP based on Council Directive 86/635/EEC, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently of how they are accounted for. |
| 0290 | Exposure value Exposure value for exposures subject to the credit risk framework. For exposures under the Standardised Approach (SA): see Article 111 of Regulation (EU) No 575/2013. For exposures under the IRB Approach: see Article 166 and the second sentence of Article 230(1) of Regulation (EU) No 575/2013. For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges, see instructions for the row breakdown. The exposures reported in columns 0270 and 0280 are not to be considered for the purposes of this column, as the value in this column is based solely on direct exposures. |
| 0300 | Risk weighted exposure amount Risk weighted exposure amount for exposures subject to the credit risk framework. For exposures under the Standardised Approach (SA): see Article 113, paragraphs 1 to 5 of Regulation (EU) No 575/2013. For exposures under the IRB Approach: see Article 153, paragraphs 1 and 3 of Regulation (EU) No 575/2013. For the reporting of direct exposures within the scope of Article 271 of Regulation (EU) No 575/2013 subject to own funds requirements for both counterparty credit risk and market risk, see instructions for the row breakdown. The exposures reported in columns 0270 and 0280 shall not be considered for the purposes of this column, as the value in this column is based solely on direct exposures. |
| Rows | Instructions |
| --- | --- |
| BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH | BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH |
| 0010 | Total exposures Aggregate of exposures to General governments, as defined in paragraphs 191 to 196 of this Annex. |
| 0020-0155 | Exposures under the credit risk framework Aggregate of exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II of Regulation (EU) No 575/2013. Exposures under the credit risk framework include exposures from both the non-trading book and the trading book subject to a capital charge for counterparty credit risk. Direct exposures within the scope of Article 271 of Regulation (EU) No 575/2013 subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (0020 to 0155) and the market risk row (row 0160): the exposures due to counterparty credit risk shall be reported in the credit risk rows, while the exposures due to market risk shall be reported in the market risk row. |
| 0030 | Standardised Approach Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 of Regulation (EU) No 575/2013, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk. |
| 0040 | Central governments Exposures to General governments that are central governments. These exposures are allocated to the ‘Central governments or central banks’ exposure class in accordance with Articles 112 and 114 of Regulation (EU) No 575/2013, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0050 | Regional governments or local authorities Exposures to General governments that are regional governments or local authorities. These exposures are allocated to the ‘Regional governments or local authorities’ exposure class in accordance with Articles 112 and 115 of Regulation (EU) No 575/2013, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0060 | Public sector entities Exposures to General governments that are public sector entities. These exposures are allocated to the ‘Public sector entities’ exposure class in accordance with Articles 112 and 116 of Regulation (EU) No 575/2013, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0070 | International Organisations Exposures to General governments that are international organisations. These exposures are allocated to the ‘International Organisations’ exposure classes in accordance with Articles 112 and 118 of Regulation (EU) No 575/2013, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0075 | Other general government exposures subject to Standardised Approach Exposures to General governments other than those included in rows 0040 to 0070 above, which are allocated to SA exposure classes in accordance with Article 112 of Regulation (EU) No 575/2013 for the purposes of calculating own funds requirements. |
| 0080 | IRB Approach Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 of Regulation (EU) No 575/2013, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk. |
| 0090 | Central governments Exposures to General governments that are central governments and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3), point (a), of Regulation (EU) No 575/2013, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.. |
| 0100 | Regional governments or local authorities [Central governments and central banks] Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3), point (a), of Regulation (EU) No 575/2013, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0110 | Regional governments or local authorities [Institutions] Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4), point (a), of Regulation (EU) No 575/2013, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0120 | Public sector entities [Central governments and central banks] Exposures to General governments that are public sector entities in accordance with Article 4(8) of Regulation (EU) No 575/2013 and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3), point (a), of that Regulation, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0130 | Public sector entities [Institutions] Exposures to General governments that are public sector entities in accordance with Article 4(8) of Regulation (EU) No 575/2013 and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4), point (b), of that Regulation , as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0140 | International Organisations [Central governments and central banks] Exposures to General governments that are International Organisations and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3), point (c), of Regulation (EU) No 575/2013, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. |
| 0155 | Other general government exposures subject to IRB Approach Exposures to General governments other than those included in rows 0090 to 0140 above which are allocated to IRB exposure classes in accordance with Article 147 of Regulation (EU) No 575/2013 for the purposes of calculating own funds requirements. |
| 0160 | Exposures subject to market risk This row covers positions for which one of the following own funds requirements of Part Three, Title IV of Regulation (EU) No 575/2013 is calculated: — Own funds requirements for position risk in accordance with Article 326 of Regulation (EU) No 575/2013 — Own funds requirements for specific or general risk in accordance with Part Three, Title IV, Chapter 5 of Regulation (EU) No 575/2013. Direct exposures within the scope of Article 271 of Regulation (EU) No 575/2013 subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (0020 to 0155) and the market risk row (row 0160): the exposure due to counterparty credit risk shall be reported in the credit risk rows, while the exposure due to market risk shall be reported in the market risk row. |
| 0170-0230 | BREAKDOWN OF EXPOSURES BY RESIDUAL MATURITY Residual maturity shall be computed in days between the contractual date of maturity and the reporting reference date for all positions. Exposures to General governments shall be broken-down by residual maturity and allocated to the buckets provided as follows: — [0 - 3M] : Less than 90 days; — [3M - 1Y] : Equal or greater than 90 days and less than 365 days; — [1Y – 2Y] : Equal or greater than 365 days and less than 730 days; — [2Y – 3Y] : Equal or greater than 730 days and less than 1 095 days; — [3Y – 5Y] : Equal or greater than 1 095 days and less than 1 825 days; — [5Y – 10Y] : Equal or greater than 1 825 days and less than 3 650 days; — [10Y – more] : Equal or greater than 3 650 days. Where the contractual date of maturity is earlier than the reporting reference date (i.e. the difference between reporting reference date and maturity date is a negative value), the exposure shall be allocated to the bucket [0 – 3M]. Exposures without a residual maturity shall be allocated to the residual maturity bucket on the basis of their period of notice or other contractual indications about the maturity. If there is no predefined period of notice nor other contractual indication about the maturity, exposures shall be allocated to the residual maturity bucket [10Y – more]. |
8. NPE LOSS COVERAGE (NPE LC)
8.1. GENERAL REMARKS
- 200.The NPE loss coverage templates contain information about non-performing exposures (NPEs) for the purposes of calculating the minimum loss coverage requirement for non-performing exposures as specified in Articles 47a, 47b and 47c of Regulation (EU) No 575/2013.
- 201.The block of templates consists of a set of three templates:
- a) The calculation of deductions for NPEs (C 35.01): this is an overview template indicating the applicable amount of insufficient coverage, calculated as the difference between the total minimum coverage requirements for NPEs and the total provisions and adjustments or deductions already made. The template covers both the non-performing exposures where forbearance measure has not been granted, and non-performing forborne exposures.
- b) Minimum coverage requirements and exposure values of non-performing exposures, excluding forborne exposures that fall under Article 47c(6) of Regulation (EU) No 575/2013 (C 35.02): the template calculates the total minimum coverage requirements for non-performing exposures that are not non-performing forborne exposures that fall under Article 47c(6) of Regulation (EU) No 575/2013, indicating the factors to be applied on the exposure values for the purposes of this calculation given whether the exposure is secured or unsecured and given the time since the exposure became non-performing.
- c) Minimum coverage requirements and exposure values of non-performing forborne exposures that fall under Article 47c(6) of Regulation (EU) No 575/2013 (C 35.03): the template calculates the total minimum coverage requirements for non-performing forborne exposures that fall under Article 47c(6) of Regulation (EU) No 575/2013, indicating the factors to be applied on the exposure values for the purposes of this calculation given whether the exposure is secured or unsecured and given the time since the exposure became non-performing.
- 202.The the minimum loss coverage requirement for non-performing exposures applies to (i) exposures, originated on and after 26 April 2019, that become non-performing, and (ii) exposures originated before 26 April 2019 when they are modified after that date in a way that increases their exposure value to the obligor (Article 469a of Regulation (EU) No 575/2013), that become non-performing.
- 203.Institutions shall calculate the deductions for NPEs in accordance with Article 47c(1), points (a) and (b), of Regulation (EU) No 575/2013,, including the calculation of minimum coverage requirements and total provisions and adjustments or deductions, at individual exposure level (‘transaction based’) and not at debtor or portfolio levels.
- 204.For the purposes of calculating the deductions for NPEs, institutions shall differentiate between the unsecured and secured part of a NPE in accordance with Article 47c(1) of Regulation (EU) No 575/2013. To this end, institutions shall report exposure values and minimum coverage requirements separately for the unsecured part of NPEs and for the secured part of NPEs.
- 205.For the purposes of mapping of relevant applicable factors and calculating minimum coverage requirements, institutions shall classify the secured part of NPEs depending on the type of credit protection in accordance with Article 47c(3) of Regulation (EU) No 575/2013 as follows: (i) ‘secured by immovable property or residential loan guaranteed by an eligible protection provider as referred to in Art. 201’, (ii) ‘secured by other funded or unfunded credit protection’ or (iii) ‘guaranteed or insured by an official export credit agency’,. When a non-performing exposure is secured by more than one type of credit protection, its exposure value shall be allocated according to the quality of the credit protection, starting from the one with the best quality.
8.2. C 35.01 – THE CALCULATION OF DEDUCTIONS FOR NON-PERFORMING EXPOSURES (NPE LC1)
8.2.1. Instructions concerning specific positions
| Columns | Instructions |
|---|---|
| 0010 – 0100 | Time passed since exposures classified as non-performing The ‘time passed since exposures classified as non-performing’ shall mean the time in years passed, as of the reference date, since exposure has been classified as non-performing. For purchased non-performing exposures, the time in years shall start to run from the date on which the exposures was originally classified as non- performing, and not from the date of their purchase. Institutions shall report data on exposures for which the reference date falls under the corresponding time interval indicating the period in years following exposures’ classification as non-performing, regardless of any application of forbearance measures. For the time interval, ‘> X year(s), <= Y year(s)’, institutions shall report data on exposures for which the reference date corresponds to the period between the first and the last day of the Yth year following the classification of these exposures as non-performing. |
| 0110 | Total Institutions shall report the sum of all columns from 0010 to 0100. |
| Rows | Instructions |
| --- | --- |
| 0010 | Applicable amount of insufficient coverage Article 47c(1) of Regulation (EU) No 575/2013 For the calculation of the applicable amount of insufficient coverage, institutions shall deduct the total provisions and adjustments or deductions (capped) (row 0080) from the total minimum coverage requirement for non-performing exposures (row 0020). The applicable amount of insufficient coverage (i.e. the shortfall in the total minimum coverage requirement for non-performing exposures) shall be equal to or greater than zero. |
| 0020 | Total minimum coverage requirement for non-performing exposures Article 47c(1), point (a), of Regulation (EU) No 575/2013 For the calculation of the total minimum coverage requirement for non-performing exposures, institutions shall sum the minimum coverage requirement for the unsecured part of NPEs (row 0030) and for the secured part of NPEs (row 0040). |
| 0030 | Unsecured part of NPEs Article 47c(1), point (a)(i), Article 47c(2), Article 47c(6) of Regulation (EU) No 575/2013 Institution shall report the total minimum coverage requirement for the unsecured part of NPEs, i.e. the aggregate of calculations at exposure level. The amount reported in each column shall be equal to the sum of the amounts reported in row 0020 of C 35.02 and row 0020 of C 35.03 (where applicable) in the respective columns. |
| 0040 | Secured part of NPEs Article 47c(1), point (a)(ii), Article 47c(3), Article 47c(4), Article 47c(6) of Regulation (EU) No 575/2013. Institutions shall report the total minimum coverage requirement for the secured part of NPEs, i.e. the aggregate of calculations at exposure level. The amount reported in each column shall be equal to the sum of the amounts reported in row 0030-0050 of C 35.02 and row 0030-0040 of C 35.03 (where applicable) in the respective columns. |
| 0050 | Exposure value Article 47a(2) of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of NPEs including both unsecured and secured exposures. This shall correspond to the sum of row 0060 and row 0070. |
| 0060 | Unsecured part of NPEs Article 47a(2) and Article 47c(1) of Regulation (EU) No 575/2013 |
| 0070 | Secured part of NPEs Article 47a(2) and Article 47c(1) of Regulation (EU) No 575/2013 |
| 0080 | Total provisions and adjustments or deductions (capped) Institutions shall report the capped amount of the sum of the items listed in rows 0100-0150 in accordance with Article 47c(1), point (b), of Regulation (EU) No 575/2013. The maximum limit for capped provisions and adjustment or deductions is the amount of minimum coverage requirement at exposure level. Capped amount shall be calculated separately for each exposure as the lower amount between minimum coverage requirement for this exposure and total provisions and adjustments or deductions for the same exposure. |
| 0090 | Total provisions and adjustments or deductions (uncapped) Institutions shall report the sum of uncapped amount of the items listed in rows 0100-0150 in accordance with Article 47c(1), point (b), of Regulation (EU) No 575/2013. Provisions and adjustment or deductions (uncapped) shall not be limited to the amount of minimum coverage requirement at exposure level. |
| 0100 | Specific credit risk adjustments Article 47c(1), point (b)(i) of Regulation (EU) No 575/2013 |
| 0110 | Additional valuation adjustments Article 47c(1), point (b)(ii) of Regulation (EU) No 575/2013 |
| 0120 | Other own funds reductions Article 47c(1), point (b)(iii) of Regulation (EU) No 575/2013 |
| 0130 | IRB shortfall Article 47c(1), point (b)(iv) of Regulation (EU) No 575/2013 |
| 0140 | Difference between the purchase price and the amount owed by the debtor Article 47c(1), point (b)(v) of Regulation (EU) No 575/2013 |
| 0150 | Amounts written-off by the institution since the exposure was classified as non-performing Article 47c(1), point (b)(vi) of Regulation (EU) No 575/2013 |
8.3. C 35.02 – MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING EXPOSURES EXCLUDING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF REGULATION (EU) No 575/2013 (NPE LC2)
8.3.1. Instructions concerning specific positions
| Columns | Instructions |
|---|---|
| 0010 – 0100 | Time passed since exposures classified as non-performing The ‘time passed since exposures classified as non-performing’ shall mean the time in years passed since exposure has been classified as non-performing. Institutions shall report data on exposures for which the reference date falls under the corresponding time interval indicating the period in years following exposures’ classification as non-performing, regardless of any application of forbearance measures. For the time interval, ‘> X year(s), <= Y year(s)’, institutions shall report data on exposures for which the reference date corresponds to the period between the first and the last day of the Yth year following the classification of these exposures as non-performing. |
| 0110 | Total Institutions shall report the sum of all columns from 0010 to 0100. |
| Rows | Instructions |
| --- | --- |
| 0010 | Total minimum coverage requirement Article 47c(1), point (a), of Regulation (EU) No 575/2013 For the calculation of the total minimum coverage requirement for non-performing exposures, excluding forborne exposures that fall under Article 47c(6) of Regulation (EU) No 575/2013, institutions shall sum the minimum coverage requirement for the unsecured part of NPEs (row 0020) and the minimum coverage requirement for the secured part of NPEs (rows 0030-0050). |
| 0020 | Unsecured part of NPEs Article 47c(1), point (a)(i), Article 47c(2) of Regulation (EU) No 575/2013 The minimum coverage requirement shall be calculated by multiplying the aggregate exposure values in row 0070 by the corresponding factor per column. |
| 0030 | Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Article 47c(1), point (a)(ii), and Article 47c(3), points (a), (b), (c), (d), (f), (h) and (i), of Regulation (EU) No 575/2013 The minimum coverage requirement shall be calculated by multiplying the aggregate exposure values in row 0080 by the corresponding factor per column. |
| 0040 | Part of NPEs secured by other funded or unfunded credit protection Article 47c(1), point (a)(ii), and Article 47c(3), points (a), (b), (c), (e) and (g), of Regulation (EU) No 575/2013 The minimum coverage requirement shall be calculated by multiplying the aggregate exposure values in row 0090 by the corresponding factor per column. |
| 0050 | Part of NPEs guaranteed or insured by an official export credit agency Article 47c(4) of Regulation (EU) No 575/2013. The minimum coverage requirement shall be calculated by multiplying the aggregate exposure values in row 0100 by the corresponding factor per column. |
| 0060 | Exposure value Article 47a(2) of Regulation (EU) No 575/2013 For the calculation of row 0060, institutions shall sum the exposure values reported for the unsecured part of NPEs (row 0070), the part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider (row 0080), the part of NPEs secured by other funded or unfunded credit protection (row 0090) and the part of NPEs guaranteed or insured by an official export credit agency (row 0100). |
| 0070 | Unsecured part of NPEs Article 47a(2), Article 47c(1), Article 47c(2) of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of unsecured part of NPEs broken-down by time passed since exposures classified as non-performing. |
| 0080 | Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Article 47a(2), Article 47c(1) and Article 47c(3), points (a), (b), (c), (d), (f), (h) and (i), of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of the parts of NPEs secured by immovable property pursuant to Part Three, Title II of Regulation (EU) No 575/2013 or that is a residential loan guaranteed by an eligible protection provider as referred to in Article 201 of that Regulation. |
| 0090 | Part of NPEs secured by other funded or unfunded credit protection Article 47a(2), Article 47c(1) and Article 47c(3), points (a), (b), (c), (e) and (g), of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of the parts of NPEs secured by other funded or unfunded credit protection pursuant to Part Three, Title II of Regulation (EU) No 575/2013. |
| 0100 | Part of NPEs guaranteed or insured by an official export credit agency Article 47a(2) and Article 47c(4) of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of the parts of NPEs guaranteed or insured by an official export credit agency or guaranteed or counter-guaranteed by another eligible protection provider as referred to in article 47c(4) of Regulation (EU) No 575/2013. |
8.4. C 35.03 – MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF REGULATION (EU) No 575/2013 (NPE LC3)
8.4.1. Instructions concerning specific positions
| Columns | Instructions |
|---|---|
| 0010 – 0100 | Time passed since exposures classified as non-performing The ‘time passed since exposures classified as non-performing’ shall mean the time in years passed since exposure has been classified as non-performing. Institutions shall report data on exposures for which the reference date falls under the corresponding time interval indicating the period in years following exposures’ classification as non-performing, regardless of any application of forbearance measures. For the time interval, ‘> X year(s), <= Y year(s)’, institutions shall report data on exposures for which the reference date corresponds to the period between the first and the last day of the Yth year following the classification of these exposures as non-performing. |
| 0110 | Total Institutions shall report the sum of all columns from 0010 to 0100. |
| Rows | Instructions |
| --- | --- |
| 0010 | Total minimum coverage requirement Article 47c(1), point (a), and Article 47c(6) of Regulation (EU) No 575/2013 For the calculation of total minimum coverage requirement of non-performing forborne exposures that fall under Article 47c (6) of Regulation (EU) No 575/2013, institutions shall sum minimum coverage requirements for the unsecured part of forborne NPEs (row 0020), the part of forborne NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider (row 0030) and the part of forborne NPEs secured by other funded or unfunded credit protection (row 0040). |
| 0020 | Unsecured part of NPEs Article 47c(1), point (a)(i), Article 47c(2), Article 47c(6) of Regulation (EU) No 575/2013 Institutions shall report the total minimum coverage requirement for the unsecured part of non-performing forborne exposures that fall under Article 47c(6) of Regulation (EU) No 575/2013, i.e. the aggregate of calculations at exposure level. |
| 0030 | Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Article 47c(1), point (a)(ii), and Article 47c(3), points (a), (b), (c), (d), (f), (h) and (i), Article 47c(6) of Regulation (EU) No 575/2013 Institutions shall report the total minimum coverage requirement for parts of non-performing forborne exposures secured by immovable property pursuant to Part Three, Title II of Regulation (EU) No 575/2013 or that are residential loans guaranteed by an eligible protection provider as referred to in Article 201 of that Regulation, falling under Article 47c(6) of that Regulation, i.e. the aggregate of calculations at exposure level. |
| 0040 | Part of NPEs secured by other funded or unfunded credit protection Article 47c(1), point (a)(ii), and Article 47c(3), points (a), (b), (c), (e) and (g), Article 47c(6) of Regulation (EU) No 575/2013 Institutions shall report the total minimum coverage requirement for parts of non-performing forborne exposures se-cured by other funded or unfunded credit protection, falling under Article 47c(6) of Regulation (EU) No 575/2013, i.e. the aggregate of calculations at exposure level. |
| 0050 | Exposure value Article 47a(2) and Article 47c(6) of Regulation (EU) No 575/2013 For the calculation of exposure value, institutions shall sum exposure values for the unsecured part of NPEs (row 0060), the part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider (row 0070) and the part of NPEs secured by other funded or unfunded credit protection (row 0120), where applicable. |
| 0060 | Unsecured part of NPEs Article 47a(2), Article 47c(1), Article 47c(2), Article 47c(6) of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of unsecured part of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 where the first forbearance measure has been granted between the first and the last day of the second year after the classification of the exposure as non-performing (>1 year; <=2 years). |
| 0070 | Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Article 47a(2), Article 47c(1) and Article 47c(3), points (a), (b), (c), (d), (f), (h) and (i), Article 47c(6) of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of the parts of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by immovable property pursuant to Part Three, Title II of that Regulation or that is a residential loan guaranteed by an eligible protection provider as referred to in Article 201 of that Regulation. |
| 0080 | > 2 and <= 3 years after classification as NPE Institutions shall report exposure value of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by immovable property or residential loan guaranteed by an eligible protection provider where the first forbearance measure has been granted between the first and the last day of the third year after the classification of the exposure as non-performing. |
| 0090 | > 3 and <= 4 years after classification as NPE Institutions shall report exposure value of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by immovable property or residential loan guaranteed by an eligible protection provider where the first forbearance measure has been granted between the first and the last day of the fourth year after the classification of the exposure as non-performing. |
| 0100 | > 4 and <= 5 years after classification as NPE Institutions shall report exposure value of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by immovable property or residential loan guaranteed by an eligible protection provider where the first forbearance measure has been granted between the first and the last day of the fifth year after the classification of the exposure as non-performing. |
| 0110 | > 5 and <= 6 years after classification as NPE Institutions shall report exposure value of forborne NPEs secured that fall under Article 47c(6) of Regulation (EU) No 575/2013 by immovable property or residential loan guaranteed by an eligible protection provider where the first forbearance measure has been granted between the first and the last day of the sixth year after the classification of the exposure as non-performing. |
| 0120 | Part of NPEs secured by other funded or unfunded credit protection Article 47c(1), and Article 47c(3), points (a), (b), (c), (e) and (g), Article 47c(6) of Regulation (EU) No 575/2013 Institutions shall report the total exposure value of the parts of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by other funded or unfunded credit protection pursuant to Part Three, Title II of Regulation (EU) No 575/2013. |
| 0130 | > 2 and <= 3 years after classification as NPE Institutions shall report exposure value of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by other funded or unfunded credit protection, where the first forbearance measure has been granted between the first and the last day of the third year after the classification of the exposure as non-performing. |
| 0140 | > 3 and <= 4 years after classification as NPE Institutions shall report exposure value of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by other funded or unfunded credit protection, where the first forbearance measure has been granted between the first and the last day of the fourth year after the classification of the exposure as non-performing. |
| 0150 | > 4 and <= 5 years after classification as NPE Institutions shall report exposure value of forborne NPEs that fall under Article 47c (6) of Regulation (EU) No 575/2013 secured by other funded or unfunded credit protection, where the first forbearance measure has been granted between the first and the last day of the fifth year after the classification of the exposure as non-performing. |
| 0160 | > 5 and <= 6 years after classification as NPE Institutions shall report exposure value of forborne NPEs that fall under Article 47c(6) of Regulation (EU) No 575/2013 secured by other funded or unfunded credit protection, where the first forbearance measure has been granted between the first and the last day of the sixth year after the classification of the exposure as non-performing. |
ANNEX III
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
| FINREP TEMPLATES FOR IFRS | FINREP TEMPLATES FOR IFRS | FINREP TEMPLATES FOR IFRS |
| TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
| PART 1 [QUARTERLY FREQUENCY] | ||
| Balance Sheet Statement [Statement of Financial Position] | ||
| 1.1 | F 01.01 | Balance Sheet Statement: assets |
| 1.2 | F 01.02 | Balance Sheet Statement: liabilities |
| 1.3 | F 01.03 | Balance Sheet Statement: equity |
| 2 | F 02.00 | Statement of profit or loss |
| 3 | F 03.00 | Statement of comprehensive income |
| Breakdown of financial assets by instrument and by counterparty sector | ||
| 4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
| 4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
| 4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
| 4.5 | F 04.05 | Subordinated financial assets |
| 5.1 | F 05.01 | Loans and advances other than held for trading, trading or held for sale assets by product |
| 6.1 | F 06.01 | Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
| Financial assets subject to impairment that are past due | ||
| 7.1 | F 07.01 | Financial assets subject to impairment that are past due |
| Breakdown of financial liabilities | ||
| 8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | F 08.02 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments | ||
| 9.1.1 | F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received |
| 10 | F 10.00 | Derivatives - Trading and economic hedges |
| Hedge accounting | ||
| 11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
| 11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
| 11.4 | F 11.04 | Hedged items in fair value hedges |
| Movements in allowances and provisions for credit losses | ||
| 12.1 | F 12.01 | Movements in allowances and provisions for credit losses |
| 12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) |
| Collateral and guarantees received | ||
| 13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
| 13.2.1 | F 13.02.1 | Collateral obtained by taking possession during the period [held at the reference date] |
| 13.3.1 | F 13.03.1 | Collateral obtained by taking possession accumulated |
| 14 | F 14.00 | Fair value hierarchy: financial instruments at fair value |
| 15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets |
| Breakdown of selected statement of profit or loss items | ||
| 16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector |
| 16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument |
| 16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
| 16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
| 16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument |
| 16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
| 16.6 | F 16.06 | Gains or losses from hedge accounting |
| 16.7 | F 16.07 | Impairment on non-financial assets |
| 16.8 | F 16.08 | Other administrative expenses |
| Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | ||
| 17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets |
| 17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
| 17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
| Information on performing and non-performing exposures | ||
| 18 | F 18.00 | Information on performing and non-performing exposures |
| 18.1 | F 18.01 | Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
| 18.2 | F 18.02 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
| 19 | F 19.00 | Forborne exposures |
| PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||
| Geographical breakdown | ||
| 20.1 | F 20.01 | Geographical breakdown of assets by location of the activities |
| 20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities |
| 20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities |
| 20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty |
| 20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
| 20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
| 20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes |
| 21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease |
| Asset management, custody and other service functions | ||
| 22.1 | F 22.01 | Fee and commission income and expenses by activity |
| 22.2 | F 22.02 | Assets involved in the services provided |
| Loans and advances: additional information | ||
| 23.1 | F 23.01 | Loans and advances: Number of instruments |
| 23.2 | F 23.02 | Loans and advances: Additional information on gross carrying amounts |
| 23.3 | F 23.03 | Loans and advances collateralised by immovable property: Breakdown by LTV ratios |
| 23.4 | F 23.04 | Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk |
| 23.5 | F 23.05 | Loans and advances: Collateral received and financial guarantees received |
| 23.6 | F 23.06 | Loans and advances: Accumulated partial write-offs |
| Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year | ||
| 24.1 | F 24.01 | Loans and advances: Inflows and outflows of non-performing exposures |
| 24.2 | F 24.02 | Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures |
| 24.3 | F 24.03 | Loans and advances: Inflow of write-offs of non-performing exposures |
| Collateral obtained by taking possession and execution processes | ||
| 25.1 | F 25.01 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows |
| 25.2 | F 25.02 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained |
| 25.3 | F 25.03 | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) |
| 26 | F 26.00 | Forbearance management and quality of forbearance |
| PART 3 [SEMI-ANNUAL] | ||
| Off-balance sheet activities: interests in unconsolidated structured entities | ||
| 30.1 | F 30.01 | Interests in unconsolidated structured entities |
| 30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities |
| Related parties | ||
| 31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from |
| 31.2 | F 31.02 | Related parties: expenses and income generated by transactions with |
| PART 4 [ANNUAL] | ||
| Group structure | ||
| 40.1 | F 40.01 | Group structure: ‘entity-by-entity’ |
| 40.2 | F 40.02 | Group structure: ‘instrument-by-instrument’ |
| Fair value | ||
| 41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost |
| 41.2 | F 41.02 | Use of the Fair Value Option |
| 42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method |
| 43 | F 43.00 | Provisions |
| Defined benefit plans and employee benefits | ||
| 44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities |
| 44.2 | F 44.02 | Movements in defined benefit plan obligations |
| 44.3 | F 44.03 | Staff expenses by type of benefits |
| 44.4 | F 44.04 | Staff expenses by structure and category of staff |
| Breakdown of selected items of statement of profit or loss | ||
| 45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
| 45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates |
| 45.3 | F 45.03 | Other operating income and expenses |
| 46 | F 46.00 | Statement of changes in equity |
| 47 | F 47.00 | Average duration and recovery periods |
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
| References | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|
| References | Breakdown in table | Annex V.Part 1.27 | ||
| References | Breakdown in table | 0010 | ||
| 0010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | ||
| 0020 | Cash on hand | Annex V.Part 2.1 | ||
| 0030 | Cash balances at central banks | Annex V.Part 2.2 | ||
| 0040 | Other demand deposits | Annex V.Part 2.3 | 5 | |
| 0050 | Financial assets held for trading | IFRS 9.Appendix A | ||
| 0060 | Derivatives | IFRS 9.Appendix A | 10 | |
| 0070 | Equity instruments | IAS 32.11 | 4 | |
| 0080 | Debt securities | Annex V.Part 1.31 | 4 | |
| 0090 | Loans and advances | Annex V.Part 1.32 | 4 | |
| 0096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | 4 | |
| 0097 | Equity instruments | IAS 32.11 | 4 | |
| 0098 | Debt securities | Annex V.Part 1.31 | 4 | |
| 0099 | Loans and advances | Annex V.Part 1.32 | 4 | |
| 0100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | 4 | |
| 0120 | Debt securities | Annex V.Part 1.31 | 4 | |
| 0130 | Loans and advances | Annex V.Part 1.32 | 4 | |
| 0141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | 4 | |
| 0142 | Equity instruments | IAS 32.11 | 4 | |
| 0143 | Debt securities | Annex V.Part 1.31 | 4 | |
| 0144 | Loans and advances | Annex V.Part 1.32 | 4 | |
| 0181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | 4 | |
| 0182 | Debt securities | Annex V.Part 1.31 | 4 | |
| 0183 | Loans and advances | Annex V.Part 1.32 | 4 | |
| 0240 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 | 11 | |
| 0250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a); IFRS 9.6.5.8 | ||
| 0260 | Investments in subsidiaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | 40 | |
| 0270 | Tangible assets | |||
| 0280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a); IFRS 16.47(a) | 21, 42 | |
| 0290 | Investment property | IAS 40.5; IAS 1.54(b); IFRS 16.48 | 21, 42 | |
| 0300 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | ||
| 0310 | Goodwill | IFRS 3.B67(d); CRR art 4(1)(113) | ||
| 0320 | Other intangible assets | IAS 38.8,118; IFRS 16.47 (a) | 21, 42 | |
| 0330 | Tax assets | IAS 1.54(n-o) | ||
| 0340 | Current tax assets | IAS 1.54(n); IAS 12.5 | ||
| 0350 | Deferred tax assets | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | ||
| 0360 | Other assets | Annex V.Part 2.5 | ||
| 0370 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | ||
| 0380 | TOTAL ASSETS | IAS 1.9(a), IG 6 |
1.2 Liabilities
| References | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|
| References | Breakdown in table | Annex V.Part 1.27 | ||
| References | Breakdown in table | 0010 | ||
| 0010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 | |
| 0020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 | |
| 0030 | Short positions | IFRS 9.BA7(b) | 8 | |
| 0040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 0050 | Debt securities issued | Annex V.Part 1.37 | 8 | |
| 0060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | |
| 0070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | 8 | |
| 0080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 0090 | Debt securities issued | Annex V.Part 1.37 | 8 | |
| 0100 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | |
| 0110 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 | 8 | |
| 0120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 0130 | Debt securities issued | Annex V.Part 1.37 | 8 | |
| 0140 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | |
| 0150 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 | 11 | |
| 0160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b), IFRS 9.6.5.8 | ||
| 0170 | Provisions | IAS 37.10; IAS 1.54(l) | 43 | |
| 0180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | 43 | |
| 0190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 43 | |
| 0200 | Restructuring | IAS 37.71 | 43 | |
| 0210 | Pending legal issues and tax litigation | IAS 37.14, Appendix C. Examples 6 and 10 | 43 | |
| 0220 | Commitments and guarantees given | IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 | 91243 | |
| 0230 | Other provisions | IAS 37.14 | 43 | |
| 0240 | Tax liabilities | IAS 1.54(n-o) | ||
| 0250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | ||
| 0260 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | ||
| 0270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | ||
| 0280 | Other liabilities | Annex V.Part 2.13 | ||
| 0290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | ||
| 0300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 |
1.3 Equity
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