Legalize / European Union / Implementing Regulation

Commission 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)

Type Implementing Regulation

Publication 2021-03-19

Last updated 2024-09-01

State In force

Department European Commission, FISMA

Source EUR-Lex

articles 24

Reform history JSON API

		*References*	Micro-hedges	Micro-hedges - Net position hedge	Hedge adjustments on micro-hedges	Hedge adjustments on micro-hedges	Macro hedges
		*References*	Carrying amount	Assets or liabilities included in hedge of a net position (before netting)	Hedge adjustments included in the carrying amount of assets/liabilities	Remaining adjustments for discontinued micro hedges including hedges of net positions	Hedged items in portfolio hedge of interest rate risk
		*References*	*IFRS 7.24B(a), Annex V.Part 2.146, 147*	*IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151*	*IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149*	*IFRS 7.24B(a)(v); Annex V.Part 2.148, 150*	*IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152*
		*References*	0010	0020	0030	0040	0050
	ASSETS
0010	Financial assets measured at fair value through other comprehensive income	*IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151*
0020	Interest rate	*Annex V.Part 2.129(a)*
0030	Equity	*Annex V.Part 2.129(b)*
0040	Foreign exchange and gold	*Annex V.Part 2.129(c)*
0050	Credit	*Annex V.Part 2.129(d)*
0060	Commodity	*Annex V.Part 2.129(e)*
0070	Other	*Annex V.Part 2.129(f)*
0080	Financial assets measured at amortised cost	*IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151*
0090	Interest rate	*Annex V.Part 2.129(a)*
0100	Equity	*Annex V.Part 2.129(b)*
0110	Foreign exchange and gold	*Annex V.Part 2.129(c)*
0120	Credit	*Annex V.Part 2.129(d)*
0130	Commodity	*Annex V.Part 2.129(e)*
0140	Other	*Annex V.Part 2.129(f)*
	LIABILITIES
0150	Financial liabilities measured at amortised costs	*IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151*
0160	Interest rate	*Annex V.Part 2.129(a)*
0170	Equity	*Annex V.Part 2.129(b)*
0180	Foreign exchange and gold	*Annex V.Part 2.129(c)*
0190	Credit	*Annex V.Part 2.129(d)*
0200	Commodity	*Annex V.Part 2.129(e)*
0210	Other	*Annex V.Part 2.129(f)*

12. Movements in allowances and provisions for credit losses

12.1 Movements in allowances and provisions for credit losses

		*References*	Opening balance	Increases due to origination and acquisition	Decreases due to derecognition	Changes due to change in credit risk (net)	Changes due to modifications without derecognition (net)	Changes due to update in the institution's methodology for estimation (net)	Decrease in allowance account due to write-offs	Other adjustments	Closing balance	Recoveries of previously written-off amounts recorded directly to the statement of profit or loss	Amounts written-off directly to the statement of profit or loss	Gains or losses on derecognition of debt instruments
		*References*		*IFRS 7.35I; Annex V.Part 2.159, 164(b)*	*IFRS 7.35I; Annex V.Part 2.160, 164(b)*	*IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162*	*IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)*	*IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163*	*IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165*	*IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166*			*IFRS 9.5.4.4; Annex V.Part 2.165*	*Annex V.Part 2.166i*
		*References*	0010	0020	0030	0040	0050	0070	0080	0090	0100	0110	0120	0125
0010	Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)	IFRS 9.5.5.5
0015	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0020	Debt securities	Annex V.Part 1.31, 44(b)
0030	Central banks	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)
0080	Loans and advances	Annex V.Part 1.32, 44(a)
0090	Central banks	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)
0160	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0170	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0180	Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	IFRS 9.5.5.3
0185	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0190	Debt securities	Annex V.Part 1.31, 44(b)
0200	Central banks	Annex V.Part 1.42(a)
0210	General governments	Annex V.Part 1.42(b)
0220	Credit institutions	Annex V.Part 1.42(c)
0230	Other financial corporations	Annex V.Part 1.42(d)
0240	Non-financial corporations	Annex V.Part 1.42(e)
0250	Loans and advances	Annex V.Part 1.32, 44(a)
0260	Central banks	Annex V.Part 1.42(a)
0270	General governments	Annex V.Part 1.42(b)
0280	Credit institutions	Annex V.Part 1.42(c)
0290	Other financial corporations	Annex V.Part 1.42(d)
0300	Non-financial corporations	Annex V.Part 1.42(e)
0310	Households	Annex V.Part 1.42(f)
0330	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0340	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0350	of which: non-performing	Annex V.Part 2.213-232
0360	Allowances for credit-impaired debt instruments (Stage 3)	IFRS 9.5.5.1, 9. Appendix A
0365	Cash balances at central banks and other demand deposits	Annex V.Part 2.2, 3
0370	Debt securities	Annex V.Part 1.31, 44(b)
0380	Central banks	Annex V.Part 1.42(a)
0390	General governments	Annex V.Part 1.42(b)
0400	Credit institutions	Annex V.Part 1.42(c)
0410	Other financial corporations	Annex V.Part 1.42(d)
0420	Non-financial corporations	Annex V.Part 1.42(e)
0430	Loans and advances	Annex V.Part 1.32, 44(a)
0440	Central banks	Annex V.Part 1.42(a)
0450	General governments	Annex V.Part 1.42(b)
0460	Credit institutions	Annex V.Part 1.42(c)
0470	Other financial corporations	Annex V.Part 1.42(d)
0480	Non-financial corporations	Annex V.Part 1.42(e)
0490	Households	Annex V.Part 1.42(f)
0500	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0510	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0600	Allowances for purchased or originated credit-impaired financial assets	Annex V.Part 2.156
0610	Debt securities	Annex V.Part 1.31, 44(b)
0620	Central banks	Annex V.Part 1.42(a)
0630	General governments	Annex V.Part 1.42(b)
0640	Credit institutions	Annex V.Part 1.42(c)
0650	Other financial corporations	Annex V.Part 1.42(d)
0660	Non-financial corporations	Annex V.Part 1.42(e)
0670	Loans and advances	Annex V.Part 1.32, 44(a)
0680	Central banks	Annex V.Part 1.42(a)
0690	General governments	Annex V.Part 1.42(b)
0700	Credit institutions	Annex V.Part 1.42(c)
0710	Other financial corporations	Annex V.Part 1.42(d)
0720	Non-financial corporations	Annex V.Part 1.42(e)
0730	Households	Annex V.Part 1.42(f)
0740	of which: collectively measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0750	of which: individually measured allowances	IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158
0520	Total allowance for debt instruments	IFRS 7.B8E
0530	Commitments and financial guarantees given (Stage 1)	IFRS 9.2.1\|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157
0540	Commitments and financial guarantees given (Stage 2)	IFRS 9.2.1\|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157
0550	of which: non-performing	Annex V.Part 2.117
0560	Commitments and financial guarantees given (Stage 3)	IFRS 9.2.1\|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157
0565	Commitments and financial guarantees given (Purchased or originated credit-impaired)	Annex V.Part 2.156
0570	Total provisions on commitments and financial guarantees given	IFRS 7.B8E; Annex V.Part 2.157

12.2 Transfers between impairment stages (gross basis presentation)

		*References*	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170
		*References*	Transfers between Stage 1 and Stage 2	Transfers between Stage 1 and Stage 2	Transfers between Stage 2 and Stage 3	Transfers between Stage 2 and Stage 3	Transfers between Stage 1 and Stage 3	Transfers between Stage 1 and Stage 3
		*References*	To Stage 2 from Stage 1	To Stage 1 from Stage 2	To Stage 3 from Stage 2	To Stage 2 from Stage 3	To Stage 3 from Stage 1	To Stage 1 from Stage 3
		*References*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*	*Annex V.Part 2.168-169*
		*References*	0010	0020	0030	0040	0050	0060
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)
0130	Households	Annex V.Part 1.42(f)
0140	Total debt instruments
0150	Commitments and financial guarantees given	IFRS 9.2.1\|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

13. Collateral and guarantees received

13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading

Guarantees and collateral	Guarantees and collateral	*References*	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174
Guarantees and collateral	Guarantees and collateral	*References*	Loans collateralized by immovable property	Loans collateralized by immovable property	Other collateralised loans	Other collateralised loans	Other collateralised loans	Other collateralised loans	Financial guarantees received
Guarantees and collateral	Guarantees and collateral	*References*	Residential immovable property	Commercial immovable property	Cash, deposits, [debt securities issued]	Movable property	Equity and debt securities	Rest	Financial guarantees received	of which: credit derivatives
Guarantees and collateral	Guarantees and collateral	*IFRS 7.36(b)*	*Annex V.Part 2.173(a)*	*Annex V.Part 2.173(a)*	*Annex V.Part 2.173(b)(i)*	*Annex V.Part 2.173(b)(ii)*	*Annex V.Part 2.173(b)(iii)*	*Annex V.Part 2.173(b)(iv)*	*Annex V.Part 2.173(c)*	*Annex V.Part 2.114(b)*
Guarantees and collateral	Guarantees and collateral		0010	0020	0030	0031	0032	0041	0050	0055
0010	Loans and advances	*Annex V.Part 1.32, 44(a)*
0015	of which: non-performing	*CRR Art. 47a (3); Annex V. Part 2. 213-239, 260*
0020	of which: Other financial corporations	*Annex V.Part 1.42(d)*
0030	of which: Non-financial corporations	*Annex V.Part 1.42(e)*
0035	of which: Small and Medium-sized Enterprises (SMEs)	*SME Art 1 2(a)*
0036	of which: Commercial real estate (CRE) loans to small and medium-sized enterprises	*SME Art 1 2(a); Annex V.Part 2.239ix*
0037	of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs	*Annex V.Part 2.239ix*
0040	of which: Households	*Annex V.Part 1.42(f)*
0050	of which: Lending for house purchase	*Annex V.Part 2.88(b)*
0060	of which: Credit for consumption	*Annex V.Part 2.88(a)*

13.2.1 Collateral obtained by taking possession during the period [held at the reference date]

		*References*	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)	Collateral obtained by taking possession during the period [held at the reference date] (Annex V.Part 2.175)
		*References*				Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)	Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
		*References*	Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount
		*References*	*Annex V.Part 2.175i*	*Annex V.Part 1.27-28*	*Annex V.Part 2.175ii*	*Annex V.Part 2.175i*	*Annex V.Part 1.27-28*
		*References*	0010	0020	0030	0040	0050
0010	Property, Plant and Equipment	*IAS 16.6*
0020	Other than Property Plant and Equipment	*IFRS 7.38(a)*
0030	Residential immovable property	*IFRS 7.38(a), Annex V.Part 2.173(a)*
0040	Commercial immovable property	*IFRS 7.38(a), Annex V.Part 2.173(a)*
0050	Movable property	*IFRS 7.38(a), Annex V.Part 2.173(b)(ii)*
0060	Equity and debt securities	*IFRS 7.38(a), Annex V.Part 2.173(b)(iii)*
0070	Other	*IFRS 7.38(a), Annex V.Part 2.173(b)(iv)*
0080	Total

13.3.1 Collateral obtained by taking possession accumulated

		*References*	Collateral obtained by taking possession accumulated (Annex V.Part 2.176)	Collateral obtained by taking possession accumulated (Annex V.Part 2.176)	Collateral obtained by taking possession accumulated (Annex V.Part 2.176)	Collateral obtained by taking possession accumulated (Annex V.Part 2.176)	Collateral obtained by taking possession accumulated (Annex V.Part 2.176)
		*References*				Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)	Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
		*References*	Value at initial recognition	Carrying amount	Accumulated negative changes	Value at initial recognition	Carrying amount
		*References*	*Annex V.Part 2.175i*	*Annex V.Part 1.27-28*	*Annex V.Part 2.175ii*	*Annex V.Part 2.175i*	*Annex V.Part 1.27-28*
		*References*	0010	0020	0030	0040	0050
0010	Property, Plant and Equipment	*IAS 16.6*
0020	Other than Property Plant and Equipment	*IFRS 7.38(a)*
0030	Residential immovable property	*IFRS 7.38(a), Annex V.Part 2.173(a)*
0040	Commercial immovable property	*IFRS 7.38(a), Annex V.Part 2.173(a)*
0050	Movable property	*IFRS 7.38(a), Annex V.Part 2.173(b)(ii)*
0060	Equity and debt securities	*IFRS 7.38(a), Annex V.Part 2.173(b)(iii)*
0070	Other	*IFRS 7.38(a), Annex V.Part 2.173(b)(iv)*
0080	Total

14. Fair value hierachy: financial instruments at fair value

		*References*	Fair value hierarchy IFRS 13.93 (b)	Fair value hierarchy IFRS 13.93 (b)	Fair value hierarchy IFRS 13.93 (b)	Change in fair value for the period Annex V.Part 2.178	Change in fair value for the period Annex V.Part 2.178	Accumulated change in fair value before taxes Annex V.Part 2.179	Accumulated change in fair value before taxes Annex V.Part 2.179	Accumulated change in fair value before taxes Annex V.Part 2.179
		*References*	Level 1	Level 2	Level 3	Level 2	Level 3	Level 1	Level 2	Level 3
		*References*	*IFRS 13.76*	*IFRS 13.81*	*IFRS 13.86*	*IFRS 13.81*	*IFRS 13.86, 93(f)*	*IFRS 13.76*	*IFRS 13.81*	*IFRS 13.86*
		*References*	0010	0020	0030	0040	0050	0060	0070	0080
ASSETS	ASSETS
0010	Financial assets held for trading	*IFRS 7.8(a)(ii);IFRS 9.Appendix A*
0020	Derivatives	*IFRS 9.Appendix A*
0030	Equity instruments	IAS 32.11,
0040	Debt securities	*Annex V.Part 1.31*
0050	Loans and advances	*Annex V.Part 1.32*
0056	Non-trading financial assets mandatorily at fair value through profit or loss	*IFRS 9.4.1.4; IFRS 7.8(a)(ii)*
0057	Equity instruments	*IAS 32.11*
0058	Debt securities	*Annex V.Part 1.31*
0059	Loans and advances	*Annex V.Part 1.32*
0060	Financial assets designated at fair value through profit or loss	*IFRS 7.8(a)(i); IFRS 9.4.1.5*
0080	Debt securities	*Annex V.Part 1.31*
0090	Loans and advances	*Annex V.Part 1.32*
0101	Financial assets at fair value through other comprehensive income	*IFRS 7.8 (h); IFRS 9.4.1.2A*
0102	Equity instruments	*IAS 32.11*
0103	Debt securities	*Annex V.Part 1.31*
0104	Loans and advances	*Annex V.Part 1.32*
0140	Derivatives – Hedge accounting	*IFRS 9.6.2.1; Annex V.Part 1.22*
LIABILITIES	LIABILITIES
0150	Financial liabilities held for trading	*IFRS 7.8 (e) (ii); IFRS 9.BA.6*
0160	Derivatives	*IFRS 9.BA.7(a)*
0170	Short positions	*IFRS 9.BA.7(b)*
0180	Deposits	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*
0190	Debt securities issued	*Annex V.Part 1.37*
0200	Other financial liabilities	*Annex V.Part 1.38-41*
0210	Financial liabilities designated at fair value through profit or loss	*IFRS 7.8 (e) (i); IFRS 9.4.1.5*
0220	Deposits	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*
0230	Debt securities issued	*Annex V.Part 1.37*
0240	Other financial liabilities	*Annex V.Part 1.38-41*
0250	Derivatives – Hedge accounting	*IFRS 9.6.2.1; Annex V.Part 1.26*

15. Derecognition and financial liabilities associated with transferred financial assets

		*References*	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets recognized to the extent of the instution's continuing involvement	Transferred financial assets recognized to the extent of the instution's continuing involvement	Transferred financial assets recognized to the extent of the instution's continuing involvement	Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
		*References*	Transferred assets	Transferred assets	Transferred assets	Associated liabilities ITS V.Part 2.181	Associated liabilities ITS V.Part 2.181	Associated liabilities ITS V.Part 2.181	Principal amount outstanding of the original assets	Carrying amount of assets still recognised [continuing involvement]	Carrying amount of associated liabilites	Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
		*References*	Carrying amount	Of which: securitizations	Of which: repurchase agreements	Carrying amount	Of which: securitizations	Of which: repurchase agreements	Principal amount outstanding of the original assets	Carrying amount of assets still recognised [continuing involvement]	Carrying amount of associated liabilites	Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
		*References*	*IFRS 7.42D.(e), Annex V.Part 1.27*	*IFRS 7.42D(e); CRR art 4(1)(61)*	*IFRS 7.42D(e); Annex V.Part 2.183-184*	*IFRS 7.42D(e)*	*IFRS 7.42D.(e)*	*IFRS 7.42D(e); Annex V.Part 2.183-184*		*IFRS 7.42D(f)*	*IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181*		*CRR art 109; Annex V.Part 2.182*
		*References*	0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110
0010	Financial assets held for trading	IFRS 7.8(a)(ii);IFRS 9.Appendix A
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0045	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4
0046	Equity instruments	IAS 32.11
0047	Debt securities	Annex V.Part 1.31
0048	Loans and advances	Annex V.Part 1.32
0050	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
0070	Debt securities	Annex V.Part 1.31
0080	Loans and advances	Annex V.Part 1.32
0091	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
0092	Equity instruments	IAS 32.11
0093	Debt securities	Annex V.Part 1.31
0094	Loans and advances	Annex V.Part 1.32
0131	Financial assets at amortised cost	IFRS 7.8 (f); IFRS 9.4.1.2
0132	Debt securities	Annex V.Part 1.31
0133	Loans and advances	Annex V.Part 1.32
0190	Total

16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector

		*References*	Current period	Current period
		*References*	Income	Expenses
		*References*	*Annex V.Part 2.187, 189*	*Annex V.Part 2.188, 190*
		*References*	0010	0020
0010	Derivatives -Trading	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
0015	of which: interest income from derivatives in economic hedges	Annex V.Part 2.193
0020	Debt securities	Annex V.Part 1.31, 44(b)
0030	Central banks	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)
0080	Loans and advances	Annex V.Part 1.32, 44(a)
0090	Central banks	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)
0141	of which: lending for house purchase	Annex V.Part 2.88(b), 194i
0142	of which: credit for consumption	Annex V.Part 2.88(a), 194i
0150	Other assets	Annex V.Part 2.5
0160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0170	Central banks	Annex V.Part 1.42(a)
0180	General governments	Annex V.Part 1.42(b)
0190	Credit institutions	Annex V.Part 1.42(c)
0200	Other financial corporations	Annex V.Part 1.42(d)
0210	Non-financial corporations	Annex V.Part 1.42(e)
0220	Households	Annex V.Part 1.42(f)
0230	Debt securities issued	Annex V.Part 1.37
0240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191
0250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.192
0260	Other Liabilities	Annex V.Part 1.38-41
0270	INTEREST	IAS 1.97
0280	of which: interest-income on credit impaired financial assets	IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194
0290	of which: interest from leases	IFRS 16.38 (a), 49, Annex V.Part 2.194ii

16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

		*References*	Current period
		*References*	*Annex V. Part 2.195-196*
		*References*	0010
0020	Debt securities	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	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

16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

		*References*	Current period
		*References*	*Annex V. Part 2.197-198*
		*References*	0010
0010	Derivatives	IFRS 9.Appendix A, .BA.1, .BA.7(a)
0015	of which: Economic hedges with use of the fair value option	IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0050	Short positions	IFRS 9.BA.7(b)
0060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0070	Debt securities issued	Annex V.Part 1.37
0080	Other financial liabilities	Annex V.Part 1.38-41
0090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
0095	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.5.6.2; annex V.Part 2.199

16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

		*References*	Current period
		*References*	0010
0010	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
0020	Equity instruments and related derivatives	Annex V.Part 2.200(b)
0030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
0040	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
0050	Derivatives related with commodities	Annex V.Part 2.200(e)
0060	Other	Annex V.Part 2.200(f)
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

		*References*	Current period
		*References*	*Annex V.Part 2.201*
		*References*	0010
0020	Equity instruments	IAS 32.11
0030	Debt securities	Annex V.Part 1.31
0040	Loans and advances	Annex V.Part 1.32
0090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	IFRS 7.20(a)(i)
0100	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.6.5.2; Annex V.Part 2.202

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

		*References*	Current period	Changes in fair value due to credit risk
		*References*	*Annex V.Part 2.203*	*Annex V.Part 2.203*
		*References*	0010	0020
0020	Debt securities	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(i)
0071	of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
0072	of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204

16.6 Gains or losses from hedge accounting

		*References*	Current period
		*References*	*Annex V.Part 2.205*
		*References*	0010
0010	Fair value changes of the hedging instrument [including discontinuation]	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
0020	Fair value changes of the hedged item attributable to the hedged risk	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
0030	Ineffectiveness in profit or loss from cash flow hedges	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
0040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
0050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

16.7 Impairment on non-financial assets

		*References*	Current period	Current period	Current period
		*References*	Additions	Reversals	Accumulated impairment
		*References*	*Annex V.Part 2.208*	*Annex V.Part 2.208*
		*References*	0010	0020	0040
0060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	IAS 28.40-43
0070	Subsidiaries	IFRS 10 Appendix A
0080	Joint ventures	IAS 28.3
0090	Associates	IAS 28.3
0100	Impairment or (-) reversal of impairment on non-financial assets	IAS 36.126(a),(b)
0110	Property, plant and equipment	IAS 16.73(e)(v-vi)
0120	Investment properties	IAS 40.79(d)(v)
0130	Goodwill	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
0140	Other intangible assets	IAS 38.118(e)(iv)(v)
0145	Other	IAS 36.126(a),(b)
0150	TOTAL

16.8 Other administrative expenses

		*References National GAAP compatible IFRS*	Current period
		*References National GAAP compatible IFRS*	Expenses
		*References National GAAP compatible IFRS*	0010
0010	Information Technology expenses	Annex V.Part 2.208i
0020	IT outsourcing	Annex V.Part 2.208i-208ii
0030	IT expenses other than IT outsourcing expenses	Annex V.Part 2.208i
0040	Taxes and duties (other)	Annex V.Part 2.208iii
0050	Consulting and professional services	Annex V.Part 2.208iv
0060	Advertising, marketing and communication	Annex V.Part 2.208v
0070	Expenses related to credit risk	Annex V.Part 2.208vi
0080	Litigation expenses not covered by provisions	Annex V.Part 2.208vii
0090	Real estate expenses	Annex V.Part 2.208viii
0100	Leasing expenses	Annex V.Part 2.208ix
0110	Other admininstrative expenses - Rest	Annex V.Part 2.208x
0120	OTHER ADMINISTRATIVE EXPENSES

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1 Assets

		*References*	Accounting scope of consolidation [Carrying amount]
		*References*	*Annex V.Part 1.27, Part 2.209*
		*References*	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
0050	Financial assets held for trading	IFRS 7.8(a)(ii);IFRS 9.Appendix A
0060	Derivatives	IFRS 9.Appendix A
0070	Equity instruments	IAS 32.11
0080	Debt securities	Annex V.Part 1.31
0090	Loans and advances	Annex V.Part 1.32
0096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4
0097	Equity instruments	IAS 32.11
0098	Debt securities	Annex V.Part 1.31
0099	Loans and advances	Annex V.Part 1.32
0100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
0120	Debt securities	Annex V.Part 1.31
0130	Loans and advances	Annex V.Part 1.32
0141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
0142	Equity instruments	IAS 32.11
0143	Debt securities	Annex V.Part 1.31
0144	Loans and advances	Annex V.Part 1.32
0181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
0182	Debt securities	Annex V.Part 1.31
0183	Loans and advances	Annex V.Part 1.32
0240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
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 subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210
0270	Assets under reinsurance and insurance contracts	IFRS 4.IG20.(b)-(c); Annex V.Part 2.211
0280	Tangible assets
0290	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
0300	Goodwill	IFRS 3.B67(d); CRR art 4(1)(113)
0310	Other intangible assets	IAS 38.8,118
0320	Tax assets	IAS 1.54(n-o)
0330	Current tax assets	IAS 1.54(n); IAS 12.5
0340	Deferred tax assets	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
0350	Other assets	Annex V.Part 2.5
0360	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
0370	TOTAL ASSETS	IAS 1.9(a), IG 6

17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

		References	Accounting scope of consolidation [Nominal amount]
		References	*Annex V.Part 2.118, 209*
		References	0010
0010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0020	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0040	OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity

		References	Accounting scope of consolidation [Carrying amount]
		References	*Annex V.Part 1.27, Part 2.209*
		References	0010
0010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
0020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
0030	Short positions	IFRS 9.BA7(b)
0040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41
0070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
0080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0090	Debt securities issued	Annex V.Part 1.37
0100	Other financial liabilities	Annex V.Part 1.38-41
0110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
0120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0130	Debt securities issued	Annex V.Part 1.37
0140	Other financial liabilities	Annex V.Part 1.38-41
0150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26
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	Liabilities under insurance and reinsurance contracts	IFRS 4.IG20(a); Annex V.Part 2.212
0180	Provisions	IAS 37.10; IAS 1.54(l)
0190	Tax liabilities	IAS 1.54(n-o)
0200	Current tax liabilities	IAS 1.54(n); IAS 12.5
0210	Deferred tax liabilities	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
0220	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
0230	Other liabilities	Annex V.Part 2.13
0240	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
0250	LIABILITIES	IAS 1.9(b);IG 6
0260	Capital	IAS 1.54(r), BAD art 22
0270	Share premium	IAS 1.78(e); CRR art 4(1)(124)
0280	Equity instruments issued other than capital	Annex V.Part 2.18-19
0290	Other equity	IFRS 2.10; Annex V.Part 2.20
0300	Accumulated other comprehensive income	CRR art 4(1)(100)
0310	Retained earnings	CRR art 4(1)(123)
0320	Revaluation reserves	IFRS 1.33, D5-D8
0330	Other reserves	IAS 1.54; IAS 1.78 (e)
0340	(-) Treasury shares	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28
0350	Profit or loss attributable to owners of the parent	IFRS 10.B94
0360	(-) Interim dividends	IAS 32.35
0370	Minority interests [Non-controlling interests]	IAS 1.54(q); IFRS 10.22, .B94
0380	TOTAL EQUITY	IAS 1.9(c), IG 6
0390	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

18. Information on performing and non-performing exposures (continued)

18.0. Information on performing and non-performing exposures

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