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)
| References | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|
| References | Breakdown in table | 0010 | ||
| 0010 | Capital | IAS 1.54(r), BAD art 22 | 46 | |
| 0020 | Paid up capital | IAS 1.78(e) | ||
| 0030 | Unpaid capital which has been called up | Annex V.Part 2.14 | ||
| 0040 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | 46 | |
| 0050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | 46 | |
| 0060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.18 | ||
| 0070 | Other equity instruments issued | Annex V.Part 2.19 | ||
| 0080 | Other equity | IFRS 2.10; Annex V.Part 2.20 | ||
| 0090 | Accumulated other comprehensive income | CRR art 4(1)(100) | 46 | |
| 0095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | ||
| 0100 | Tangible assets | IAS 16.39-41 | ||
| 0110 | Intangible assets | IAS 38.85-87 | ||
| 0120 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | ||
| 0122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | ||
| 0124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | ||
| 0320 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 | ||
| 0330 | Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income | IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 | ||
| 0340 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 | ||
| 0350 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 | ||
| 0360 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 | ||
| 0128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) (ii) | ||
| 0130 | Hedge of net investments in foreign operations [effective portion] | IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 | ||
| 0140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | ||
| 0150 | Hedging derivatives. Cash flow hedges reserve [effective portion] | IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 | ||
| 0155 | Fair value changes of debt instruments measured at fair value through other comprehensive income | IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 | ||
| 0165 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 | ||
| 0170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | ||
| 0180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | ||
| 0190 | Retained earnings | CRR art 4(1)(123) | ||
| 0200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.28 | ||
| 0210 | Other reserves | IAS 1.54; IAS 1.78(e) | ||
| 0220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method | IAS 28.11; Annex V.Part 2.29 | ||
| 0230 | Other | Annex V.Part 2.29 | ||
| 0240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 | 46 | |
| 0250 | Profit or loss attributable to owners of the parent | IAS 1.81B (b)(ii) | 2 | |
| 0260 | (-) Interim dividends | IAS 32.35 | ||
| 0270 | Minority interests [Non-controlling interests] | IAS 1.54(q) | ||
| 0280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | 46 | |
| 0290 | Other items | 46 | ||
| 0300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 | |
| 0310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 |
2. Statement of profit or loss
| References | Breakdown in table | Current period | ||
|---|---|---|---|---|
| References | Breakdown in table | 0010 | ||
| 0010 | Interest income | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 0020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | ||
| 0025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | ||
| 0030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | ||
| 0041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | ||
| 0051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | ||
| 0070 | Derivatives - Hedge accounting, interest rate risk | IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 | ||
| 0080 | Other assets | Annex V.Part 2.36 | ||
| 0085 | Interest income on liabilities | IFRS 9.5.7.1, Annex V.Part 2.37 | ||
| 0090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 0100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | ||
| 0110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | ||
| 0120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | ||
| 0130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | ||
| 0140 | (Other liabilities) | Annex V.Part 2.38 | ||
| 0145 | (Interest expense on assets) | IFRS 9.5.7.1, Annex V.Part 2.39 | ||
| 0150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | ||
| 0160 | Dividend income | Annex V.Part 2.40 | 31 | |
| 0170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | ||
| 0175 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 | ||
| 0191 | Financial assets at fair value through other comprehensive income | IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 | ||
| 0192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2 .42 | ||
| 0200 | Fee and commission income | IFRS 7.20(c) | 22 | |
| 0210 | (Fee and commission expenses) | IFRS 7.20(c) | 22 | |
| 0220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | Annex V.Part 2.45 | 16 | |
| 0231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | ||
| 0241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | ||
| 0260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | ||
| 0270 | Other | |||
| 0280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | 16 | |
| 0287 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 | ||
| 0290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | 16, 45 | |
| 0300 | Gains or (-) losses from hedge accounting, net | Annex V.Part 2.47 | 16 | |
| 0310 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | ||
| 0320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | Annex V.Part 2.56 | ||
| 0330 | Gains or (-) losses on derecognition of non-financial assets, net | IAS 1.34; Annex V. Part 2.48 | 45 | |
| 0340 | Other operating income | Annex V.Part 2.314-316 | 45 | |
| 0350 | (Other operating expenses) | Annex V.Part 2.314-316 | 45 | |
| 0355 | TOTAL OPERATING INCOME, NET | |||
| 0360 | (Administrative expenses) | |||
| 0370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
| 0380 | (Other administrative expenses) | 16 | ||
| 0385 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | ||
| 0390 | (Depreciation) | IAS 1.102, 104 | ||
| 0400 | (Property, Plant and Equipment) | IAS 1.104; IAS 16.73(e)(vii) | ||
| 0410 | (Investment Properties) | IAS 1.104; IAS 40.79(d)(iv) | ||
| 0420 | (Other intangible assets) | IAS 1.104; IAS 38.118(e)(vi) | ||
| 0425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | ||
| 0426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | ||
| 0427 | Financial assets at amortised cost | IFRS 7.35J | ||
| 0430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 91243 | |
| 0435 | (payment commitments to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | ||
| 0440 | (Commitments and guarantees given) | IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 | ||
| 0450 | (Other provisions) | |||
| 0460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 | 12 | |
| 0481 | (Financial assets at fair value through other comprehensive income) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 | 12 | |
| 0491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 | |
| 0510 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | IAS 28.40-43 | 16 | |
| 0520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | |
| 0530 | (Property, plant and equipment) | IAS 16.73(e)(v-vi) | ||
| 0540 | (Investment properties) | IAS 40.79(d)(v) | ||
| 0550 | (Goodwill) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
| 0560 | (Other intangible assets) | IAS 38.118 (e)(iv)(v) | ||
| 0570 | (Other) | IAS 36.126 (a)(b) | ||
| 0580 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | ||
| 0590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | Annex V.Part 2.54 | ||
| 0600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | ||
| 0610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | ||
| 0620 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | ||
| 0630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | ||
| 0640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | ||
| 0650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | ||
| 0660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | ||
| 0670 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | ||
| 0680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | ||
| 0690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) |
3. Statement of comprehensive income
| References | Current period | ||
|---|---|---|---|
| References | 0010 | ||
| 0010 | Profit or (-) loss for the year | IAS 1.7, IG6 | |
| 0020 | Other comprehensive income | IAS 1.7, IG6 | |
| 0030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) | |
| 0040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 | |
| 0050 | Intangible assets | IAS 1.7; IAS 38.85-86 | |
| 0060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |
| 0070 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
| 0080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 | |
| 0081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) | |
| 0083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 | |
| 0084 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 | |
| 0085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 | |
| 0086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) | |
| 0090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 | |
| 0100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) | |
| 0110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 | |
| 0120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 | |
| 0130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 | |
| 0140 | Other reclassifications | Annex V.Part 2.65 | |
| 0150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) | |
| 0160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 | |
| 0170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 | |
| 0180 | Other reclassifications | Annex V.Part 2.65 | |
| 0190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); | |
| 0200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) | |
| 0210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 | |
| 0220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) | |
| 0230 | Other reclassifications | Annex V.Part 2.65 | |
| 0231 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 | |
| 0232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) | |
| 0233 | Transferred to profit or loss | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 | |
| 0234 | Other reclassifications | Annex V.Part 2.65 | |
| 0241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 | |
| 0251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 | |
| 0261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 | |
| 0270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 | |
| 0280 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
| 0290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 | |
| 0300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 | |
| 0310 | Other reclassifications | IFRS 5.IG Example 12 | |
| 0320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |
| 0330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 | |
| 0340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 | |
| 0350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 | |
| 0360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 |
4. Breakdown of financial assets by instrument and by counterparty sector
4.1 Financial assets held for trading
| References | Carrying amount | ||
|---|---|---|---|
| References | Annex V.Part 1.27 | ||
| References | 0010 | ||
| 0005 | Derivatives | ||
| 0010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) | |
| 0030 | of which: credit institutions | Annex V.Part 1.42(c) | |
| 0040 | of which: other financial corporations | Annex V.Part 1.42(d) | |
| 0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | |
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | |
| 0070 | Central banks | Annex V.Part 1.42(a) | |
| 0080 | General governments | Annex V.Part 1.42(b) | |
| 0090 | Credit institutions | Annex V.Part 1.42(c) | |
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | |
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | |
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | |
| 0130 | Central banks | Annex V.Part 1.42(a) | |
| 0140 | General governments | Annex V.Part 1.42(b) | |
| 0150 | Credit institutions | Annex V.Part 1.42(c) | |
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | |
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | |
| 0180 | Households | Annex V.Part 1.42(f) | |
| 0190 | FINANCIAL ASSETS HELD FOR TRADING | IFRS 9.Appendix A |
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss
| References | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|
| References | Annex V.Part 1.27 | Annex V.Part 2.69 | ||
| References | 0010 | 0020 | ||
| 0010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) | ||
| 0020 | of which: credit institutions | Annex V.Part 1.42(c) | ||
| 0030 | of which: other financial corporations | Annex V.Part 1.42(d) | ||
| 0040 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||
| 0050 | Debt securities | Annex V.Part 1.31, 44(b) | ||
| 0060 | Central banks | Annex V.Part 1.42(a) | ||
| 0070 | General governments | Annex V.Part 1.42(b) | ||
| 0080 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0090 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0100 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0110 | Loans and advances | Annex V.Part 1.32, 44(a) | ||
| 0120 | Central banks | Annex V.Part 1.42(a) | ||
| 0130 | General governments | Annex V.Part 1.42(b) | ||
| 0140 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0150 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0160 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0170 | Households | Annex V.Part 1.42(f) | ||
| 0180 | NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
4.2.2 Financial assets designated at fair value through profit or loss
| References | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|
| References | Annex V.Part 1.27 | Annex V.Part 2.69 | ||
| References | 0010 | 0020 | ||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||
| 0070 | Central banks | Annex V.Part 1.42(a) | ||
| 0080 | General governments | Annex V.Part 1.42(b) | ||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||
| 0130 | Central banks | Annex V.Part 1.42(a) | ||
| 0140 | General governments | Annex V.Part 1.42(b) | ||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0180 | Households | Annex V.Part 1.42(f) | ||
| 0190 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(i); IFRS 9.4.1.5 |
4.3.1 Financial assets at fair value through other comprehensive income
| References | Carrying amount | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Accumulated impairment Annex V.Part 2.70(b), 71* | *Accumulated impairment Annex V.Part 2.70(b), 71* | *Accumulated impairment Annex V.Part 2.70(b), 71* | *Accumulated impairment Annex V.Part 2.70(b), 71* | Accumulated partial write-offs | Accumulated total write-offs | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | |||
| References | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | ||
| References | Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 | IFRS 9.5.5.5; IFRS7.35H(a); IFRS 7.16A | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i); IFRS 7.16A | IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) | IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||
| References | 0010 | 0015 | 0020 | 0030 | 0040 | 0041 | 0050 | 0060 | 0070 | 0071 | 0080 | 0090 | ||
| 0010 | Equity instruments | IAS 32.11; Annex V.Part 1.44(b) | ||||||||||||
| 0020 | of which: credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0030 | of which: other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0040 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0050 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
| 0060 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0070 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0080 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0090 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0100 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0110 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
| 0120 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0130 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0140 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0150 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0160 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0165 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||
| 0170 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 0180 | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | IFRS 7.8(h); IFRS 9.4.1.2A |
4.4.1 Financial assets at amortised cost
| References | Carrying amount | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Accumulated impairment Annex V.Part 2.70(a), 71* | *Accumulated impairment Annex V.Part 2.70(a), 71* | *Accumulated impairment Annex V.Part 2.70(a), 71* | *Accumulated impairment Annex V.Part 2.70(a), 71* | Accumulated partial write-offs | Accumulated total write-offs | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | |||
| References | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | ||
| References | Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 | IFRS 9.5.5.5; IFRS7.35H(a) | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i) | IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) | IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||
| References | 0010 | 0015 | 0020 | 0030 | 0040 | 0041 | 0050 | 0060 | 0070 | 0071 | 0080 | 0090 | ||
| 0010 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
| 0020 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0030 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0040 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0050 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0060 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0070 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
| 0080 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0090 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0100 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0110 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0120 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0125 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||
| 0130 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 0140 | FINANCIAL ASSETS AT AMORTISED COST | IFRS 7.8(f); IFRS 9.4.1.2 |
4.5 Subordinated financial assets
| References | Carrying amount | ||
|---|---|---|---|
| References | Annex V.Part 1.27 | ||
| References | 0010 | ||
| 0010 | Loans and advances | Annex V.Part 1.32 | |
| 0020 | Debt securities | Annex V.Part 1.31 | |
| 0030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.78, 100 |
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
| References | Gross carrying amount | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | |||
|---|---|---|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Central banks | General governments | Credit institutions | Other financial corporations | Non-financial corporations | Households | |||
| References | Annex V.Part 1.34 | Annex V.Part 1.42(a) | Annex V.Part 1.42(b) | Annex V.Part 1.42(c) | Annex V.Part 1.42(d) | Annex V.Part 1.42(e) | Annex V.Part 1.42(f) | |||
| References | 0005 | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | |||
| By product | 0010 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | |||||||
| By product | 0020 | Credit card debt | Annex V.Part 2.85(b) | |||||||
| By product | 0030 | Trade receivables | Annex V.Part 2.85(c) | |||||||
| By product | 0040 | Finance leases | Annex V.Part 2.85(d) | |||||||
| By product | 0050 | Reverse repurchase loans | Annex V.Part 2.85(e) | |||||||
| By product | 0060 | Other term loans | Annex V.Part 2.85(f) | |||||||
| By product | 0070 | Advances that are not loans | Annex V.Part 2.85(g) | |||||||
| By product | 0080 | LOANS AND ADVANCES | Annex V.Part 1.32, 44(a) | |||||||
| By collateral | 0090 | of which: Loans collateralized by immovable property | Annex V.Part 2.86(a), 87 | |||||||
| By collateral | 0100 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | |||||||
| By purpose | 0110 | of which: credit for consumption | Annex V.Part 2.88(a) | |||||||
| By purpose | 0120 | of which: lending for house purchase | Annex V.Part 2.88(b) | |||||||
| By subordination | 0130 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
6.1 Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
| References | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | ||
|---|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||
| References | Gross carrying amount | of which: loans and advances subject to impairment | Of which: non-performing | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||
| References | Gross carrying amount | of which: loans and advances subject to impairment | Of which: non-performing | of which: defaulted | ||||
| References | Annex V.Part 1.34 | Annex V.Part 2.93 | Annex V.Part 2. 213-232 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.70-71 | Annex V.Part 2.69 | ||
| References | 0010 | 0011 | 0012 | 0013 | 0021 | 0022 | ||
| 0010 | A Agriculture, forestry and fishing | NACE Regulation | ||||||
| 0020 | B Mining and quarrying | NACE Regulation | ||||||
| 0030 | C Manufacturing | NACE Regulation | ||||||
| 0040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | ||||||
| 0050 | E Water supply | NACE Regulation | ||||||
| 0060 | F Construction | NACE Regulation | ||||||
| 0070 | G Wholesale and retail trade | NACE Regulation | ||||||
| 0080 | H Transport and storage | NACE Regulation | ||||||
| 0090 | I Accommodation and food service activities | NACE Regulation | ||||||
| 0100 | J Information and communication | NACE Regulation | ||||||
| 0105 | K Financial and insurance activities | NACE Regulation, Annex V.Part 2.92 | ||||||
| 0110 | L Real estate activities | NACE Regulation | ||||||
| 0120 | M Professional, scientific and technical activities | NACE Regulation | ||||||
| 0130 | N Administrative and support service activities | NACE Regulation | ||||||
| 0140 | O Public administration and defence, compulsory social security | NACE Regulation | ||||||
| 0150 | P Education | NACE Regulation | ||||||
| 0160 | Q Human health services and social work activities | NACE Regulation | ||||||
| 0170 | R Arts, entertainment and recreation | NACE Regulation | ||||||
| 0180 | S Other services | NACE Regulation | ||||||
| 0190 | LOANS AND ADVANCES | Annex V.Part 1.32, Part 2.90 |
7. Financial assets subject to impairment that are past due
7.1 Financial assets subject to impairment that are past due
| References | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Credit-impaired assets (Stage 3) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Purchased or originated credit-impaired financial assets | Purchased or originated credit-impaired financial assets | ||
| References | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ||
| References | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | ||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
| 0070 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0080 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
| 0130 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0140 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0180 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 0190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | ||||||||||||
| Loans and advances by product, by collateral and by subordination | Loans and advances by product, by collateral and by subordination | |||||||||||||
| 0200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | ||||||||||||
| 0210 | Credit card debt | Annex V.Part 2.85(b) | ||||||||||||
| 0220 | Trade receivables | Annex V.Part 2.85(c) | ||||||||||||
| 0230 | Finance leases | Annex V.Part 2.85(d) | ||||||||||||
| 0240 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||||||||
| 0250 | Other term loans | Annex V.Part 2.85(f) | ||||||||||||
| 0260 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||||||||
| 0270 | of which: Loans collateralized by inmovable property | Annex V.Part 2.86(a), 87 | ||||||||||||
| 0280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||||||||
| 0290 | of which: credit for consumption | Annex V.Part 2.88(a) | ||||||||||||
| 0300 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||||||||
| 0310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
| References National GAAP compatible IFRS | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | Accumulated changes in fair value due to credit risk | ||
|---|---|---|---|---|---|---|---|
| References National GAAP compatible IFRS | Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting | Accumulated changes in fair value due to credit risk | ||
| References National GAAP compatible IFRS | IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | IFRS 7.24A(a); IFRS 9.6 | CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 | ||
| References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0037 | 0040 | ||
| 0010 | Derivatives | IFRS 9.BA.7(a) | |||||
| 0020 | Short positions | FRS 9.BA.7(b) | |||||
| 0030 | Equity instruments | IAS 32.11 | |||||
| 0040 | Debt securities | Annex V.Part 1.31 | |||||
| 0050 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||
| 0060 | Central banks | Annex V.Part 1.42(a), 44(c) | |||||
| 0070 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
| 0080 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
| 0090 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
| 0100 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
| 0110 | General governments | Annex V.Part 1.42(b), 44(c) | |||||
| 0120 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
| 0130 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
| 0140 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
| 0150 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
| 0160 | Credit institutions | Annex V.Part 1.42(c),44(c) | |||||
| 0170 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
| 0180 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
| 0190 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
| 0200 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
| 0210 | Other financial corporations | Annex V.Part 1.42(d),44(c) | |||||
| 0220 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
| 0230 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
| 0240 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
| 0250 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
| 0260 | Non-financial corporations | Annex V.Part 1.42(e), 44(c) | |||||
| 0270 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
| 0280 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
| 0290 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
| 0300 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
| 0310 | Households | Annex V.Part 1.42(f), 44(c) | |||||
| 0320 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
| 0330 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
| 0340 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
| 0350 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
| 0360 | Debt securities issued | Annex V.Part 1.37, Part 2.98 | |||||
| 0370 | Certificates of deposits | Annex V.Part 2.98(a) | |||||
| 0380 | Asset-backed securities | CRR art 4(1)(61) | |||||
| 0390 | Covered bonds | CRR art 129 | |||||
| 0400 | Hybrid contracts | Annex V.Part 2.98(d) | |||||
| 0410 | Other debt securities issued | Annex V.Part 2.98(e) | |||||
| 0420 | Convertible compound financial instruments | IAS 32.AG 31 | |||||
| 0430 | Non-convertible | ||||||
| 0440 | Other financial liabilities | Annex V.Part 1.38-41 | |||||
| 0445 | of which: lease liabilities | IFRS 16.22, 26-28, 47(b) | |||||
| 0450 | FINANCIAL LIABILITIES |
8.2 Subordinated financial liabilities
| References | Carriyng amount | Carriyng amount | ||
|---|---|---|---|---|
| References | Designated at fair value through profit or loss | At amortized cost | ||
| References | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | ||
| References | 0010 | 0020 | ||
| 0010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
| 0020 | Debt securities issued | Annex V.Part 1.37 | ||
| 0030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 |
9. Loan commitments, financial guarantees and other commitments
9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
| References National GAAP compatible IFRS | *Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118* | *Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118* | *Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118* | *Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118* | *Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109* | *Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109* | *Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109* | *Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109* | Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 | Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 | Commitments and financial guarantees measured at fair value | Commitments and financial guarantees measured at fair value | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP compatible IFRS | Instruments without significant increase in credit risk since initial recognition (Stage 1) | *Instruments with significant increase in credit risk since initial recognition but not credit-impaired* (Stage 2) | *Credit-impaired instruments* (Stage 3) | Purchased or originated credit-impaired instruments | *Instruments without significant increase in credit risk since initial recognition* (Stage 1) | *Instruments with significant increase in credit risk since initial recognition but not credit-impaired* (Stage 2) | Credit-impaired instruments (Stage 3) | Purchased or originated credit-impaired instruments | Nominal amount | Provision | Nominal amount | Accumulated negative changes in fair value due to credit risk on non-performing commitments | ||
| References National GAAP compatible IFRS | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M | IFRS 7.35M; Annex V.Part 2.107 | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii) | IFRS 7.35M;Annex V.Part 2.107 | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118 | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111 | IFRS 9.2.3(a), 9.B2.5;Annex V Part 2.110, 118 | Annex V Part 2.69 | ||
| References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0035 | 0040 | 0050 | 0060 | 0065 | 0100 | 0110 | 0120 | 0130 | ||
| 0010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | ||||||||||||
| 0021 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
| 0030 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0040 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0050 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0060 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0070 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0080 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 0090 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | ||||||||||||
| 0101 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
| 0110 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0120 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0130 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0140 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0150 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0160 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 0170 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | ||||||||||||
| 0181 | of which: non-performing | Annex V.Part 2.117 | ||||||||||||
| 0190 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0200 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0210 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0220 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0230 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0240 | Households | Annex V.Part 1.42(f) |
9.2 Loan commitments, financial guarantees and other commitments received
| References | Maximum amount of the guarantee that can be considered | Nominal amount | ||
|---|---|---|---|---|
| References | IFRS 7.36 (b); Annex V.Part 2.119 | Annex V.Part 2.119 | ||
| References | 0010 | 0020 | ||
| 0010 | Loan commitments received | IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113 | ||
| 0020 | Central banks | Annex V.Part 1.42(a) | ||
| 0030 | General governments | Annex V.Part 1.42(b) | ||
| 0040 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0050 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0060 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0070 | Households | Annex V.Part 1.42(f) | ||
| 0080 | Financial guarantees received | IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114 | ||
| 0090 | Central banks | Annex V.Part 1.42(a) | ||
| 0100 | General governments | Annex V.Part 1.42(b) | ||
| 0110 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0120 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0130 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0140 | Households | Annex V.Part 1.42(f) | ||
| 0150 | Other Commitments received | Annex V.Part 1.44(h), Part 2.102-103, 115 | ||
| 0160 | Central banks | Annex V.Part 1.42(a) | ||
| 0170 | General governments | Annex V.Part 1.42(b) | ||
| 0180 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0190 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0200 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0210 | Households | Annex V.Part 1.42(f) |
10. Derivatives – Trading and economic hedges
| By type of risk / By product or by type of market | By type of risk / By product or by type of market | References | Carrying amount | Carrying amount | Notional amount | Notional amount |
|---|---|---|---|---|---|---|
| By type of risk / By product or by type of market | By type of risk / By product or by type of market | References | Financial assets Held for trading and trading | Financial liabilities Held for trading and trading | Total Trading | of which: sold |
| By type of risk / By product or by type of market | By type of risk / By product or by type of market | References | Annex V.Part 2.120, 131 | IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 |
| By type of risk / By product or by type of market | By type of risk / By product or by type of market | References | 0010 | 0020 | 0030 | 0040 |
| 0010 | Interest rate | Annex V.Part 2.129(a) | ||||
| 0020 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
| 0030 | OTC options | Annex V.Part 2.136 | ||||
| 0040 | OTC other | Annex V.Part 2.136 | ||||
| 0050 | Organized market options | Annex V.Part 2.136 | ||||
| 0060 | Organized market other | Annex V.Part 2.136 | ||||
| 0070 | Equity | Annex V.Part 2.129(b) | ||||
| 0080 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
| 0090 | OTC options | Annex V.Part 2.136 | ||||
| 0100 | OTC other | Annex V.Part 2.136 | ||||
| 0110 | Organized market options | Annex V.Part 2.136 | ||||
| 0120 | Organized market other | Annex V.Part 2.136 | ||||
| 0130 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
| 0140 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
| 0150 | OTC options | Annex V.Part 2.136 | ||||
| 0160 | OTC other | Annex V.Part 2.136 | ||||
| 0170 | Organized market options | Annex V.Part 2.136 | ||||
| 0180 | Organized market other | Annex V.Part 2.136 | ||||
| 0190 | Credit | Annex V.Part 2.129(d) | ||||
| 0195 | of which: economic hedges with use of the fair value option | IFRS 9.6.7.1; Annex V.Part 2.140 | ||||
| 0201 | of which: other economic hedges | Annex V.Part 2.137-140 | ||||
| 0210 | Credit default swap | |||||
| 0220 | Credit spread option | |||||
| 0230 | Total return swap | |||||
| 0240 | Other | |||||
| 0250 | Commodity | Annex V.Part 2.129(e) | ||||
| 0260 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
| 0270 | Other | Annex V.Part 2.129(f) | ||||
| 0280 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
| 0290 | DERIVATIVES | IFRS 9.Appendix A | ||||
| 0300 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||
| 0310 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||
| 0320 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) |
11. Hedge accounting
11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge
| By product or by type of market | By product or by type of market | References | Carrying amount | Carrying amount | Notional amount | Notional amount |
|---|---|---|---|---|---|---|
| By product or by type of market | By product or by type of market | References | Assets | Liabilities | Total Hedging | of which: sold |
| By product or by type of market | By product or by type of market | References | IFRS 7.24A; Annex V.Part 2.120, 131 | IFRS 7.24A; Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 |
| By product or by type of market | By product or by type of market | References | 0010 | 0020 | 0030 | 0040 |
| 0010 | Interest rate | Annex V.Part 2.129(a) | ||||
| 0020 | OTC options | Annex V.Part 2.136 | ||||
| 0030 | OTC other | Annex V.Part 2.136 | ||||
| 0040 | Organized market options | Annex V.Part 2.136 | ||||
| 0050 | Organized market other | Annex V.Part 2.136 | ||||
| 0060 | Equity | Annex V.Part 2.129(b) | ||||
| 0070 | OTC options | Annex V.Part 2.136 | ||||
| 0080 | OTC other | Annex V.Part 2.136 | ||||
| 0090 | Organized market options | Annex V.Part 2.136 | ||||
| 0100 | Organized market other | Annex V.Part 2.136 | ||||
| 0110 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
| 0120 | OTC options | Annex V.Part 2.136 | ||||
| 0130 | OTC other | Annex V.Part 2.136 | ||||
| 0140 | Organized market options | Annex V.Part 2.136 | ||||
| 0150 | Organized market other | Annex V.Part 2.136 | ||||
| 0160 | Credit | Annex V.Part 2.129(d) | ||||
| 0170 | Credit default swap | Annex V.Part 2.136 | ||||
| 0180 | Credit spread option | Annex V.Part 2.136 | ||||
| 0190 | Total return swap | Annex V.Part 2.136 | ||||
| 0200 | Other | Annex V.Part 2.136 | ||||
| 0210 | Commodity | Annex V.Part 2.129(e) | ||||
| 0220 | Other | Annex V.Part 2.129(f) | ||||
| 0230 | FAIR VALUE HEDGES | IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a) | ||||
| 0240 | Interest rate | Annex V.Part 2.129(a) | ||||
| 0250 | OTC options | Annex V.Part 2.136 | ||||
| 0260 | OTC other | Annex V.Part 2.136 | ||||
| 0270 | Organized market options | Annex V.Part 2.136 | ||||
| 0280 | Organized market other | Annex V.Part 2.136 | ||||
| 0290 | Equity | Annex V.Part 2.129(b) | ||||
| 0300 | OTC options | Annex V.Part 2.136 | ||||
| 0310 | OTC other | Annex V.Part 2.136 | ||||
| 0320 | Organized market options | Annex V.Part 2.136 | ||||
| 0330 | Organized market other | Annex V.Part 2.136 | ||||
| 0340 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
| 0350 | OTC options | Annex V.Part 2.136 | ||||
| 0360 | OTC other | Annex V.Part 2.136 | ||||
| 0370 | Organized market options | Annex V.Part 2.136 | ||||
| 0380 | Organized market other | Annex V.Part 2.136 | ||||
| 0390 | Credit | Annex V.Part 2.129(d) | ||||
| 0400 | Credit default swap | Annex V.Part 2.136 | ||||
| 0410 | Credit spread option | Annex V.Part 2.136 | ||||
| 0420 | Total return swap | Annex V.Part 2.136 | ||||
| 0430 | Other | Annex V.Part 2.136 | ||||
| 0440 | Commodity | Annex V.Part 2.129(e) | ||||
| 0450 | Other | Annex V.Part 2.129(f) | ||||
| 0460 | CASH FLOW HEDGES | IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) | ||||
| 0470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) | ||||
| 0480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.71, 81A, 89A, AG 114-132 | ||||
| 0490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39.71 | ||||
| 0500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.24A; IAS 39.9; IFRS 9.6.1 | ||||
| 0510 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||
| 0520 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||
| 0530 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) |
11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
| References | Carrying amount | Carrying amount | Carrying amount | ||
|---|---|---|---|---|---|
| References | Fair value hedge | Cash flow hedge | Hedge of net investment in a foreign operation | ||
| References | Annex V.Part 2.145 | Annex V.Part 2.145 | Annex V.Part 2.145 | ||
| References | 0010 | 0020 | 0030 | ||
| 0010 | Non-derivative financial assets | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
| 0020 | of which: Financial assets held for trading | IFRS 9.Appendix A | |||
| 0030 | of which: Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||
| 0040 | of which: Financial assets designated at fair value through profit or loss | IFRS 9.4.1.5; IFRS 7.8(a)(i) | |||
| 0050 | Non-derivative financial liabilities | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
| 0060 | Financial liabilities held for trading | IFRS 9.Appendix A | |||
| 0070 | Financial liabilities designated at fair value through profit or loss | IFRS 9.4.2.1; IFRS 9.6.2.2 | |||
| 0080 | Financial assets at amortised cost | IFRS 9.4.2.1; IFRS 9.6.2.2 |
11.4 Hedged items in fair value hedges
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