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 | Debt balance reduction | Debt balance reduction | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References | Debt balance reduction | Debt balance reduction | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Time passed since recognition in balance sheet | Of which: Non-current assets held-for-sale | Of which: Non-current assets held-for-sale | |||||
| References | Debt balance reduction | Debt balance reduction | <= 2 years | <= 2 years | <= 2 years | > 2 years <= 5 years | > 2 years <= 5 years | > 2 years <= 5 years | > 5 years | > 5 years | > 5 years | Of which: Non-current assets held-for-sale | Of which: Non-current assets held-for-sale | |||||
| References | Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | Accumulated negative changes | Value at initial recognition | Carrying amount | ||
| References | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175ii | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175ii, 348 | IFRS 5.6, Annex V.Part 2.175, 175i | IFRS 5.6, Annex V.Part 1.27, Part 2.175 | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | ||
| 0010 | Residential immovable property | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0020 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | ||||||||||||||||
| 0030 | Commercial immovable property | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0040 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | ||||||||||||||||
| 0050 | Of which: Land related to commercial real estate corporations (excluding agricultural land) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0060 | Of which: Land with planning permission for development | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0070 | Of which: Land without planning permission for development | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0080 | Movable property | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0090 | Equity and debt securities | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0100 | Other | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0110 | Total | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0120 | Number of Collateral obtained by taking possession | Annex V. Part 2.350, 351 |
25.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
| References | Debt balance reduction | Debt balance reduction | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) | ||
|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Accumulated negative changes | ||
| References | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | IAS 16.6, Annex V.Part 2.175, 175i | IAS 16.6, Annex V.Part 1.27, Part 2.175 | IAS 16.6, Annex V.Part 2.175, 175ii | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | ||
| 0010 | Total | Annex V.Part 2.341, 357-358 | |||||
| 0020 | Inflows due to new collateral obtained by taking possession | Annex V.Part 2.341, 345, 357-358 |
26. Forbearance management and quality of forbearance
| References | Loans and advances with forbearance measures | Loans and advances with forbearance measures | Loans and advances with forbearance measures | Loans and advances with forbearance measures | Loans and advances with forbearance measures | Loans and advances with forbearance measures | Loans and advances with forbearance measures | Loans and advances with forbearance measures | Loans and advances with forbearance measures | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| References | of which: Households | of which: Households | of which: Households | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | |||||
| References | of which: performing | of which: having been granted forbearance measures during the period | of which: performing | of which: having been granted forbearance measures during the period | of which: performing | of which: having been granted forbearance measures during the period | |||||
| References | Annex V.Part 1.32, Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | ||
| References | Annex V.Part 1.32, Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(f), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | Annex V.Part 1.32, 42(e), 44(a), Part 2.240-245, 252-257 | Annex V.Part 2.256, 259-261 | Annex V.Part 2.361 | ||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||
| 0010 | Number of instruments | Annex V. Part 2.320, 355, 356 | |||||||||
| 0020 | Gross carrying amount of instruments, for the following types of forbearance measures: | Annex V.Part 1.34, Part 2.355, 357, 359 | |||||||||
| 0030 | Grace period/payment moratorium | Annex V.Part 2.358(a) | |||||||||
| 0040 | Interest rate reduction | Annex V.Part 2.358(b) | |||||||||
| 0050 | Extension of maturity/term | Annex V.Part 2.358(c) | |||||||||
| 0060 | Rescheduled payments | Annex V.Part 2.358(d) | |||||||||
| 0070 | Debt forgiveness | Annex V.Part 2.358(e) | |||||||||
| 0080 | Debt asset swaps | Annex V.Part 2.358(f) | |||||||||
| 0090 | Other forbearance measures | Annex V.Part 2.358(g) | |||||||||
| Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time | Annex V.Part 1.34, Part 2.355 | ||||||||||
| 0100 | Loans and advances having been forborne twice | Annex V.Part 2.360(a)(i) | |||||||||
| 0110 | Loans and advances having been forborne more than twice | Annex V.Part 2.360(a)(i) | |||||||||
| 0120 | Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures | Annex V.Part 2.360(a)(ii) | |||||||||
| 0130 | Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria | Annex V.Part 1.34, Part 2.232, 355, 360(b) |
30. Off-balance sheet activities: Interests in unconsolidated structured entities
30.1 Interests in unconsolidated structured entities
| References | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
|---|---|---|---|---|---|---|---|---|---|
| References | IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | ||||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0080 | ||
| 0010 | Total |
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities
| By nature of the activities | By nature of the activities | References | Carrying amount | Carrying amount | Carrying amount |
|---|---|---|---|---|---|
| By nature of the activities | By nature of the activities | References | Securitisation Special Purpose Entities | Asset management | Other activities |
| By nature of the activities | By nature of the activities | References | CRR art 4(1)(66) | Annex V.Part 2.285(a) | |
| By nature of the activities | By nature of the activities | IFRS 12.24, B6.(a) | 0010 | 0020 | 0030 |
| 0010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
| 0021 | of which: non-performing | Annex V.Part 2.213-239 | |||
| 0030 | Derivatives | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 0040 | Equity instruments | IAS 32.11 | |||
| 0050 | Debt securities | Annex V.Part 1.31 | |||
| 0060 | Loans and advances | Annex V.Part 1.32 | |||
| 0070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
| 0080 | Equity instruments issued | IAS 32.11 | |||
| 0090 | Derivatives | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 0100 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
| 0110 | Debt securities issued | Annex V.Part 1.37 | |||
| Nominal amount | Nominal amount | Nominal amount | |||
| 0120 | Off-balance sheet exposures given by the reporting institution | IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||
| 0131 | of which: non-performing | Annex V.Part 2.117 |
31. Related parties
31.1 Related parties: amounts payable to and amounts receivable from
| *References Annex V.Part 2.288-291*** | Outstanding balances | Outstanding balances | Outstanding balances | Outstanding balances | Outstanding balances | ||
|---|---|---|---|---|---|---|---|
| *References Annex V.Part 2.288-291*** | Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||
| *References Annex V.Part 2.288-291*** | IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.289 | IAS 24.19(d),(e); Annex V.Part 2.289 | IAS 24.19(f) | IAS 24.19(g) | ||
| *References Annex V.Part 2.288-291*** | 0010 | 0020 | 0030 | 0040 | 0050 | ||
| 0010 | Selected financial assets | IAS 24.18(b) | |||||
| 0020 | Equity instruments | IAS 32.11 | |||||
| 0030 | Debt securities | Annex V.Part 1.31 | |||||
| 0040 | Loans and advances | Annex V.Part 1.32 | |||||
| 0050 | of which: non-performing | Annex V. Part 2.213-239 | |||||
| 0060 | Selected financial liabilities | IAS 24.18(b) | |||||
| 0070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||
| 0080 | Debt securities issued | Annex V.Part 1.37 | |||||
| 0090 | Nominal amount of loan commitments, financial guarantees and other commitments given | IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||||
| 0100 | of which: non-performing | IAS 24.18(b); Annex V. Part 2.117 | |||||
| 0110 | Loan commitments, financial guarantees and other commitments received | IAS 24.18(b); Annex V.Part 2.290 | |||||
| 0120 | Notional amount of derivatives | Annex V.Part 2.133-135 | |||||
| 0131 | Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures | IAS 24.1(c); Annex V.Part 2.69-71, 291 | |||||
| 0132 | Provisions on non-performing off-balance sheet exposures | Annex V.Part 2.11, 106, 291 |
31.2 Related parties: expenses and income generated by transactions with
| *References* Annex V.Part 2.288-289, 292-293 | Current period | Current period | Current period | Current period | Current period | ||
|---|---|---|---|---|---|---|---|
| *References* Annex V.Part 2.288-289, 292-293 | Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||
| *References* Annex V.Part 2.288-289, 292-293 | IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | ||
| *References* Annex V.Part 2.288-289, 292-293 | 0010 | 0020 | 0030 | 0040 | 0050 | ||
| 0010 | Interest income | IAS 24.18(a); Annex V.Part 2.31 | |||||
| 0020 | Interest expenses | IAS 24.18(a); IAS 1.97; Annex V.Part 2.31 | |||||
| 0030 | Dividend income | IAS 24.18(a); Annex V.Part 2.40 | |||||
| 0040 | Fee and commission income | IAS 24.18(a); IFRS 7.20(c) | |||||
| 0050 | Fee and commission expenses | IAS 24.18(a); IFRS 7.20(c) | |||||
| 0060 | Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss | IAS 24.18(a) | |||||
| 0070 | Gains or (-) losses on de-recognition of other than financial assets | IAS 24.18(a); Annex V.Part 2.292 | |||||
| 0080 | Impairment or (-) reversal of impairment on non-performing exposures | IAS 24.18(d); Annex V.Part 2.293 | |||||
| 0090 | Provisions or (-) reversal of provisions on non-performing exposures | Annex V. Part 2.50, 293 |
40. Group structure
40.1 Group structure: ‘entity-by-entity’
| Code | Type of code | National code | Entity name | Entry date | Share capital of investee | Equity of investee | Total assets of investee | Profit or (-) loss of investee | Residence of investee | Sector of investee | NACE Code | Accumulated equity interest [%] | Voting rights [%] | Group structure [relationship] | Accounting treatment [Accounting Group] | Accounting treatment [CRR Group] | Carrying amount | Acquisition cost | Goodwill link to Investee | Fair value of investments for which there are published price quotations |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annex V.Part 2.294-295, 296(a) | Annex V.Part 2.294-295, 296(b) | Annex V.Part 2.294-295, 296(c) | IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(d) | Annex V.Part 2.294-295, 296(e) | Annex V.Part 2.294-295, 296(f) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(g) | IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(h) | Annex V.Part 2.294-295, 296(i) | Annex V.Part 2.294-295, 296(j) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(l) | IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(m) | IFRS 12.21(b); Annex V.Part 2.294-295, 296(n) | CRR art 18; Annex V.Part 2.294-295, 296(o) | Annex V.Part 2.294-295, 296(p) | Annex V.Part 2.294-295, 296(q) | Annex V.Part 2.294-295, 296(r) | IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(s) |
| 0011 | 0015 | 0025 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0095 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 |
40.2 Group structure: ‘instrument-by-instrument’
| Security code | Investee | Investee | Holding company | Holding company | Holding company | Holding company | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
|---|---|---|---|---|---|---|---|---|---|
| Security code | Code | Type of code | Code | Type of code | National code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
| Annex V.Part 2.297(a) | Annex V.Part 2.296(a), 297(e) | Annex V.Part 2.296(b), 297(e) | Annex V.Part 2.297(b) | Annex V.Part 2.297(c) | Annex V.Part 2.297(d) | Annex V.Part 2.296(j), 297(e) | Annex V.Part 2.296(o), 297(e) | Annex V.Part 2.296(p), 297(e) | |
| 0010 | 0021 | 0025 | 0031 | 0035 | 0045 | 0050 | 0060 | 0070 | 0080 |
41. Fair value
41.1 Fair value hierarchy: financial instruments at amortised cost
| *References Annex V.Part 2.298*** | *Fair value IFRS 7.25-26* | *Fair value hierarchy IFRS 13.97, 93(b)* | *Fair value hierarchy IFRS 13.97, 93(b)* | *Fair value hierarchy IFRS 13.97, 93(b)* | |||
|---|---|---|---|---|---|---|---|
| *References Annex V.Part 2.298*** | *Fair value IFRS 7.25-26* | *Level 1 IFRS 13.76* | *Level 2 IFRS 13.81* | *Level 3 IFRS 13.86* | |||
| *References Annex V.Part 2.298*** | 0010 | 0020 | 0030 | 0040 | |||
| ASSETS | ASSETS | ASSETS | |||||
| 0015 | Financial assets at amortised cost | *References Annex V.Part 2.298*** | IFRS 7.8(f); IFRS 9.4.1.2 | ||||
| 0016 | Debt securities | Annex V.Part 1.31 | |||||
| 0017 | Loans and advances | Annex V.Part 1.32 | |||||
| LIABILITIES | LIABILITIES | LIABILITIES | |||||
| 0070 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 | |||||
| 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 |
41.2 Use of the Fair Value Option
| 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* | |||
|---|---|---|---|---|---|---|---|
| References | Accounting mismatch | Managed on a fair value basis | Hybrid contracts | Managed for credit risk | |||
| References | IFRS 9.B4.1.29 | IFRS 9.B4.1.33 | IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300 | IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301 | |||
| References | 0010 | 0020 | 0030 | 0040 | |||
| ASSETS | ASSETS | ASSETS | |||||
| 0010 | Financial assets designated at fair value through profit or loss | References | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||
| 0030 | Debt securities | Annex V.Part 1.31 | |||||
| 0040 | Loans and advances | Annex V.Part 1.32 | |||||
| ASSETS | ASSETS | ASSETS | |||||
| 0050 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | |||||
| 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 |
42. Tangible and intangible assets: carrying amount by measurement method
| *References Annex V.Part 2.302*** | Carrying amount | |||
|---|---|---|---|---|
| *References Annex V.Part 2.302*** | Carrying amount | of which: right-of-use assets | ||
| *References Annex V.Part 2.302*** | Carrying amount | IFRS 16.47(a), 53(j), Annex V.Part 2.303i | ||
| *References Annex V.Part 2.302*** | 0010 | 0020 | ||
| 0010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | ||
| 0015 | Of which: Software assets | IAS 38.4; Annex V.Part 2.303 | ||
| 0020 | Revaluation model | IAS 16.31, 73(a),(d) | ||
| 0030 | Cost model | IAS 16.30, 73(a),(d) | ||
| 0040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | ||
| 0050 | Fair value model | IAS 40.33-55, 76 | ||
| 0060 | Cost model | IAS 40.56, 79(c) | ||
| 0070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.303 | ||
| 0075 | Of which: Software assets | IAS 38.9; Annex V.Part 2.303 | ||
| 0080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | ||
| 0090 | Cost model | IAS 38.74 |
43. Provisions
| 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* | *Carrying amount Annex V.Part 1.27* | *Carrying amount Annex V.Part 1.27* | ||
|---|---|---|---|---|---|---|---|---|
| References National GAAP compatible IFRS | Pensions and other post employment defined benefit obligations | Other long term employee benefits | Restructuring | Pending legal issues and tax litigation | Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 | Other provisions | ||
| References National GAAP compatible IFRS | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | IAS 37.70-83, 84 (a) | IAS 37.14, 84(a) | IAS 37; IFRS 4; Annex V. Part 2.304-305 | IAS 37.14 | ||
| References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0055 | 0060 | ||
| 0010 | Opening balance [carrying amount at the beginning of the period] | IAS 37.84 (a) | ||||||
| 0020 | Additions, including increases in existing provisions | IAS 37.84 (b) | ||||||
| 0030 | (-) Amounts used | IAS 37.84 (c) | ||||||
| 0040 | (-) Unused amounts reversed during the period | IAS 37.84 (d) | ||||||
| 0050 | Increase in the discounted amount [passage of time] and effect of any change in the discount rate | IAS 37.84 (e) | ||||||
| 0060 | Other movements | |||||||
| 0070 | Closing balance [carrying amount at the end of the period] | IAS 37.84 (a) |
44. Defined benefit plans and employee benefits
44.1 Components of net defined benefit plan assets and liabilities
| References | Amount | ||
|---|---|---|---|
| References | Annex V.Part 2.306-307 | ||
| References | 0010 | ||
| 0010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
| 0020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
| 0030 | Equity instruments | IAS 19.142(b) | |
| 0040 | Debt instruments | IAS 19.142(c) | |
| 0050 | Real estate | IAS 19.142(d) | |
| 0060 | Other defined benefit plan assets | ||
| 0070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
| 0080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
| 0090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.308 | |
| 0100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
| 0110 | Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) |
44.2 Movements in defined benefit obligations
| References | Defined benefit obligations | ||
|---|---|---|---|
| References | Annex V.Part 2.306, 309 | ||
| References | 0010 | ||
| 0010 | Opening balance [present value] | IAS 19.140(a)(ii) | |
| 0020 | Current service cost | IAS 19.141(a) | |
| 0030 | Interest cost | IAS 19.141(b) | |
| 0040 | Contributions paid | IAS 19.141(f) | |
| 0050 | Actuarial (-) gains or losses from changes in demographic assumptions | IAS 19.141(c)(ii) | |
| 0060 | Actuarial (-) gains or losses from changes in financial assumptions | IAS 19.141(c)(iii) | |
| 0070 | Foreign currency exchange increase or (-) decrease | IAS 19.141(e) | |
| 0080 | Benefits paid | IAS 19.141(g) | |
| 0090 | Past service cost, including gains and losses arising from settlements | IAS 19.141(d) | |
| 0100 | Increase or (-) decrease through business combinations and disposals | IAS 19.141(h) | |
| 0110 | Other increases or (-) decreases | ||
| 0120 | Closing balance [present value] | IAS 19.140(a)(ii); Annex V.Part 2.310 |
44.3 Staff expenses by type of benefits
| References | Current period | ||
|---|---|---|---|
| References | 0010 | ||
| 0010 | Pension and similar expenses | Annex V.Part 2.311(a) | |
| 0020 | Share based payments | IFRS 2.44; Annex V.Part 2.311(b) | |
| 0030 | Wages and salaries | Annex V.Part 2.311(c) | |
| 0040 | Social security contributions | Annex V.Part 2.311(d) | |
| 0050 | Severance payments | IAS 19.8, Annex V.Part 2.311(e) | |
| 0060 | Other types of staff expenses | Annex V.Part 2.311(f) | |
| 0070 | STAFF EXPENSES |
44.4 Staff expenses by category of remuneration and category of staff
| References | Current period | Current period | Current period | Current period | ||
|---|---|---|---|---|---|---|
| References | Total staff | |||||
| References | of which: Identified staff | |||||
| References | of which: Identified staff | of which: Management body (in its management function) and senior management | of which: Management body (in its supervisory function) | |||
| References | Annex V.Part 2.311i (a) | Annex V.Part 2.311i | Annex V.Part 2.311i (b) | |||
| References | 0010 | 0020 | 0030 | 0040 | ||
| 0010 | Fixed remuneration | Annex V.Part 2.311i (a) | ||||
| 0020 | Variable remuneration | Annex V.Part 2.311i (a) | ||||
| 0030 | Staff expenses other than remuneration | |||||
| 0040 | STAFF EXPENSES | |||||
| 0050 | NUMBER OF STAFF | Annex V.Part 2.311ii |
45 Breakdown of selected items of statement of profit or loss
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
| References | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|
| References | Annex V.Part 2.312 | |||
| References | 0010 | 0020 | ||
| 0010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | ||
| 0020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | ||
| 0030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) |
45.2 Gains or losses on derecognition of non-financial assets
| References | Current period | ||
|---|---|---|---|
| References | Annex V.Part 2.313 | ||
| References | 0010 | ||
| 0010 | Property, Plant and Equipment | IAS 16.68, 71 | |
| 0020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
| 0030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
| 0040 | Other assets | IAS 1.34 (a) | |
| 0050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 |
45.3 Other operating income and expenses
| References | Income | Expenses | ||
|---|---|---|---|---|
| References | 0010 | 0020 | ||
| 0010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.314 | ||
| 0020 | Investment property | IAS 40.75(f); Annex V.Part 2.314 | ||
| 0030 | Operating Leases other than investment property | IFRS 16.81,82; Annex V.Part 2.315 | ||
| 0040 | Other | Annex V.Part 2.316 | ||
| 0050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 |
46. Statement of changes in equity
| Sources of equity changes | Sources of equity changes | References | Capital | Share premium | Equity instruments issued other than Capital | Other equity | Accumulated other comprehensive income | Retained earnings | Revaluation reserves | Other reserves | (-) Treasury shares | Profit or (-) loss atributable to owners of the parent | (-) Interim dividends | Minority interests | Minority interests | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sources of equity changes | Sources of equity changes | References | Capital | Share premium | Equity instruments issued other than Capital | Other equity | Accumulated other comprehensive income | Retained earnings | Revaluation reserves | Other reserves | (-) Treasury shares | Profit or (-) loss atributable to owners of the parent | (-) Interim dividends | Accumulated Other Comprehensive Income | Other items | Total |
| Sources of equity changes | Sources of equity changes | References | IAS 1.106, 54(r) | IAS 1.106, 78(e) | IAS 1.106, Annex V.Part 2.18-19 | IAS 1.106; Annex V.Part 2.20 | IAS 1.106 | CRR art 4(1)(123) | IFRS 1.30 D5-D8 | IAS 1.106, 54(c) | IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30 | IAS 1.106(a) | IAS 1.106; IAS 32.35 | IAS 1.54(q), 106(a) | IAS 1.54(q), 106(a) | IAS 1.9(c), IG6 |
| Sources of equity changes | Sources of equity changes | References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 |
| 0010 | Opening balance [before restatement] | |||||||||||||||
| 0020 | Effects of corrections of errors | IAS 1.106.(b); IAS 8.42 | ||||||||||||||
| 0030 | Effects of changes in accounting policies | IAS 1.106.(b); IAS 1.IG6; IAS 8.22 | ||||||||||||||
| 0040 | Opening balance [current period] | |||||||||||||||
| 0050 | Issuance of ordinary shares | IAS 1.106.(d).(iii) | ||||||||||||||
| 0060 | Issuance of preference shares | IAS 1.106.(d).(iii) | ||||||||||||||
| 0070 | Issuance of other equity instruments | IAS 1.106.(d).(iii) | ||||||||||||||
| 0080 | Exercise or expiration of other equity instruments issued | IAS 1.106.(d).(iii) | ||||||||||||||
| 0090 | Conversion of debt to equity | IAS 1.106.(d).(iii) | ||||||||||||||
| 0100 | Capital reduction | IAS 1.106.(d).(iii) | ||||||||||||||
| 0110 | Dividends | IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 | ||||||||||||||
| 0120 | Purchase of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | ||||||||||||||
| 0130 | Sale or cancellation of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | ||||||||||||||
| 0140 | Reclassification of financial instruments from equity to liability | IAS 1.106.(d).(iii) | ||||||||||||||
| 0150 | Reclassification of financial instruments from liability to equity | IAS 1.106.(d).(iii) | ||||||||||||||
| 0160 | Transfers among components of equity | IAS 1.106.(d).(iii); Annex V.Part 2.318 | ||||||||||||||
| 0170 | Equity increase or (-) decrease resulting from business combinations | IAS 1.106.(d).(iii) | ||||||||||||||
| 0180 | Share based payments | IAS 1.106.(d).(iii); IFRS 2.10 | ||||||||||||||
| 0190 | Other increase or (-) decrease in equity | IAS 1.106.(d) | ||||||||||||||
| 0200 | Total comprehensive income for the year | IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 | ||||||||||||||
| 0210 | Closing balance [current period] |
47. Loans and advances: Average duration and recovery periods
| References | TOTAL | TOTAL | TOTAL | TOTAL | TOTAL | TOTAL | TOTAL | ||
|---|---|---|---|---|---|---|---|---|---|
| References | of which: Households | of which: Households | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | of which: Non-financial corporations | |||
| References | of which: loans collateralised by residential immovable property | of which: SMEs | of which: SMEs | Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | |||||
| References | of which: loans collateralised by residential immovable property | of which: Commercial Real Estate (CRE) loans | Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | ||||||
| References | Annex V.Part 1.42(f) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||
| References | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
| 0010 | Non-performing loans and advances: weighted average time since past due date (in years) | Annex V.Part 2.362, 363 | |||||||
| 0020 | Net cumulated recoveries from litigation procedures concluded during the period | Annex V.Part 2.362, 364(a) | |||||||
| 0030 | Gross carrying amount reduction from litigation procedures concluded during the period | Annex V.Part 2.362, 364(b) | |||||||
| 0040 | Average duration of litigation procedures concluded in the period (in years) | Annex V.Part 2.362, 364(c) |
ANNEX IV
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
| FINREP TEMPLATES FOR GAAP | FINREP TEMPLATES FOR GAAP | FINREP TEMPLATES FOR GAAP |
| TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
| PART 1 [QUARTERLY FREQUENCY] | ||
| Balance Sheet Statement [Statement of Financial Position] | ||
| 1.1 | F 01.01 | Balance Sheet Statement: assets |
| 1.2 | F 01.02 | Balance Sheet Statement: liabilities |
| 1.3 | F 01.03 | Balance Sheet Statement: equity |
| 2 | F 02.00 | Statement of profit or loss |
| 3 | F 03.00 | Statement of comprehensive income |
| Breakdown of financial assets by instrument and by counterparty sector | ||
| 4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
| 4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
| 4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
| 4.5 | F 04.05 | Subordinated financial assets |
| 4.6 | F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
| 4.7 | F 04.07 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
| 4.8 | F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| 4.9 | F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
| 4.10 | F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| 5.1 | F 05.01 | Loans and advances other than held for trading, trading or held for sale assets by product |
| 6.1 | F 06.01 | Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
| Financial assets subject to impairment that are past due | ||
| 7.1 | F 07.01 | Financial assets subject to impairment that are past due |
| 7.2 | F 07.02 | Financial assets subject to impairment that are past due under national GAAP |
| Breakdown of financial liabilities | ||
| 8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | F 08.02 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments | ||
| 9.1 | F 09.01 | Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
| 9.1.1 | F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received |
| 10 | F 10.00 | Derivatives - Trading and economic hedges |
| Hedge accounting | ||
| 11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
| 11.2 | F 11.02 | Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
| 11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
| 11.3.1 | F 11.03.1 | Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio |
| 11.4 | F 11.04 | Hedged items in fair value hedges |
| Movements in allowances and provisions for credit losses | ||
| 12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
| 12.1 | F 12.01 | Movements in allowances and provisions for credit losses |
| 12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) |
| Collateral and guarantees received | ||
| 13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
| 13.2.1 | F 13.02.1 | Collateral obtained by taking possession during the period [held at the reference date] |
| 13.3.1 | F 13.03.1 | Collateral obtained by taking possession accumulated |
| 14 | F 14.00 | Fair value hierarchy: financial instruments at fair value |
| 15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets |
| Breakdown of selected statement of profit or loss items | ||
| 16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector |
| 16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument |
| 16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
| 16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
| 16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument |
| 16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
| 16.6 | F 16.06 | Gains or losses from hedge accounting |
| 16.7 | F 16.07 | Impairment on non-financial assets |
| 16.8 | F 16.08 | Other administrative expenses |
| Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | ||
| 17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets |
| 17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
| 17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
| Information on performing and non-performing exposures | ||
| 18 | F 18.00 | Information on performing and non-performing exposures |
| 18.1 | F 18.01 | Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
| 18.2 | F 18.02 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
| 19 | F 19.00 | Forborne exposures |
| PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||
| Geographical breakdown | ||
| 20.1 | F 20.01 | Geographical breakdown of assets by location of the activities |
| 20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities |
| 20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities |
| 20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty |
| 20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
| 20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
| 20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes |
| 21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease |
| Asset management, custody and other service functions | ||
| 22.1 | F 22.01 | Fee and commission income and expenses by activity |
| 22.2 | F 22.02 | Assets involved in the services provided |
| Loans and advances: additional information | ||
| 23.1 | F 23.01 | Loans and advances: Number of instruments |
| 23.2 | F 23.02 | Loans and advances: Additional information on gross carrying amounts |
| 23.3 | F 23.03 | Loans and advances collateralised by immovable property: Breakdown by LTV ratios |
| 23.4 | F 23.04 | Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk |
| 23.5 | F 23.05 | Loans and advances: Collateral received and financial guarantees received |
| 23.6 | F 23.06 | Loans and advances: Accumulated partial write-offs |
| Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year | ||
| 24.1 | F 24.01 | Loans and advances: Inflows and outflows of non-performing exposures |
| 24.2 | F 24.02 | Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures |
| 24.3 | F 24.03 | Loans and advances: Inflow of write-offs of non-performing exposures |
| Collateral obtained by taking possession and execution processes | ||
| 25.1 | F 25.01 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows |
| 25.2 | F 25.02 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained |
| 25.3 | F 25.03 | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) |
| 26 | F 26.00 | Forbearance management and quality of forbearance |
| PART 3 [SEMI-ANNUAL] | ||
| Off-balance sheet activities: interests in unconsolidated structured entities | ||
| 30.1 | F 30.01 | Interests in unconsolidated structured entities |
| 30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities |
| Related parties | ||
| 31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from |
| 31.2 | F 31.02 | Related parties: expenses and income generated by transactions with |
| PART 4 [ANNUAL] | ||
| Group structure | ||
| 40.1 | F 40.01 | Group structure: ‘entity-by-entity’ |
| 40.2 | F 40.02 | Group structure: ‘instrument-by-instrument’ |
| Fair value | ||
| 41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost |
| 41.2 | F 41.02 | Use of the Fair Value Option |
| 42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method |
| 43 | F 43.00 | Provisions |
| Defined benefit plans and employee benefits | ||
| 44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities |
| 44.2 | F 44.02 | Movements in defined benefit plan obligations |
| 44.3 | F 44.03 | Staff expenses by type of benefits |
| 44.4 | F 44.04 | Staff expenses by structure and category of staff |
| Breakdown of selected items of statement of profit or loss | ||
| 45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
| 45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates |
| 45.3 | F 45.03 | Other operating income and expenses |
| 46 | F 46.00 | Statement of changes in equity |
| 47 | F 47.00 | Average duration and recovery periods |
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Annex V.Part 1.27-28 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | 0010 | ||
| 0010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | ||
| 0020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | ||
| 0030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | ||
| 0040 | Other demand deposits | Annex V.Part 2.3 | Annex V.Part 2.3 | 5 | |
| 0050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 9.Appendix A | ||
| 0060 | Derivatives | CRR Annex II | IFRS 9.Appendix A | 10 | |
| 0070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | 4 | |
| 0080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | 4 | |
| 0090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | 4 | |
| 0091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||
| 0092 | Derivatives | CRR Annex II; Annex V.Part 1.17, 27 | 10 | ||
| 0093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
| 0094 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0095 | Loans and advances | Annex V.Part 1.32 | 4 | ||
| 0096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | 4 | ||
| 0097 | Equity instruments | IAS 32.11 | 4 | ||
| 0098 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0099 | Loans and advances | Annex V.Part 1.32 | 4 | ||
| 0100 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | 4 | |
| 0110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
| 0120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | 4 | |
| 0130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | 4 | |
| 0141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | 4 | ||
| 0142 | Equity instruments | IAS 32.11 | 4 | ||
| 0143 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0144 | Loans and advances | Annex V.Part 1.32 | 4 | ||
| 0171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | 4 | ||
| 0172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
| 0173 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | 4 | ||
| 0175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | 4 | ||
| 0176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
| 0177 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | 4 | ||
| 0181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | 4 | ||
| 0182 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0183 | Loans and advances | Annex V.Part 1.32 | 4 | ||
| 0231 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | 4 | ||
| 0390 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
| 0232 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0233 | Loans and advances | Annex V.Part 1.32 | 4 | ||
| 0234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | 4 | ||
| 0235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | 4 | ||
| 0236 | Debt securities | Annex V.Part 1.31 | 4 | ||
| 0237 | Loans and advances | Annex V.Part 1.32 | 4 | ||
| 0240 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | 11 | |
| 0250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); IAS 39.89A (a) | IAS 39.89A(a); IFRS 9.6.5.8 | ||
| 0260 | Investments in subsidiaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | 40 | |
| 0270 | Tangible assets | BAD art 4.Assets(10) | |||
| 0280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a); IFRS 16.47(a) | 21, 42 | ||
| 0290 | Investment property | IAS 40.5; IAS 1.54(b); IFRS 16.48 | 21, 42 | ||
| 0300 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | ||
| 0310 | Goodwill | BAD art 4.Assets(9); CRR art 4(1)(113) | IFRS 3.B67(d); CRR art 4(1)(113) | ||
| 0320 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8,118; IFRS 16.47 (a) | 21, 42 | |
| 0330 | Tax assets | IAS 1.54(n-o) | |||
| 0340 | Current tax assets | IAS 1.54(n); IAS 12.5 | |||
| 0350 | Deferred tax assets | Accounting Directive art 17(1)(f); CRR art 4(1)(106) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | ||
| 0360 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | ||
| 0370 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |||
| 0375 | (-) Haircuts for trading assets at fair value | Annex V Part 1.29 | |||
| 0380 | TOTAL ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 |
1.2 Liabilities
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Annex V.Part 1.27-28 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | 0010 | ||
| 0010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 | ||
| 0020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 | ||
| 0030 | Short positions | IFRS 9.BA7(b) | 8 | ||
| 0040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
| 0050 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
| 0060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
| 0061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | 8 | ||
| 0062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | 10 | ||
| 0063 | Short positions | 8 | |||
| 0064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
| 0065 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
| 0066 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
| 0070 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | 8 | |
| 0080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 0090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | 8 | |
| 0100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | 8 | |
| 0110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | 8 | |
| 0120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 0130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | 8 | |
| 0140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | 8 | |
| 0141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | 8 | ||
| 0142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
| 0143 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
| 0144 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
| 0150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | 11 | |
| 0160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) | IAS 39.89A(b), IFRS 9.6.5.8 | ||
| 0170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | 43 | |
| 0175 | Funds for general banking risks [if presented within liabilities] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 | |||
| 0180 | Pensions and other post employment defined benefit obligations | Annex V.Part 2.9 | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | 43 | |
| 0190 | Other long term employee benefits | Annex V.Part 2.10 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 43 | |
| 0200 | Restructuring | IAS 37.71 | 43 | ||
| 0210 | Pending legal issues and tax litigation | IAS 37.14, Appendix C. Examples 6 and 10 | 43 | ||
| 0220 | Commitments and guarantees given | BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 | IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 | 9 12 43 | |
| 0230 | Other provisions | BAD Article 4 Liabilities (6)(c ), Off balance sheet items | IAS 37.14 | 43 | |
| 0240 | Tax liabilities | IAS 1.54(n-o) | |||
| 0250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |||
| 0260 | Deferred tax liabilities | Accounting Directive art 17(1)(f); CRR art 4(1)(108) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | ||
| 0270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
| 0280 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
| 0290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
| 0295 | Haircuts for trading liabilities at fair value | Annex V Part 1.29 | |||
| 0300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 |
1.3 Equity
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | 0010 | ||
| 0010 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | 46 | |
| 0020 | Paid up capital | BAD art 4.Liabilities(9) | IAS 1.78(e) | ||
| 0030 | Unpaid capital which has been called up | BAD art 4.Liabilities(9); Annex V.Part 2.17 | Annex V.Part 2.14 | ||
| 0040 | Share premium | BAD art 4.Liabilities(10); CRR art 4(1)(124) | IAS 1.78(e); CRR art 4(1)(124) | 46 | |
| 0050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | Annex V.Part 2.18-19 | 46 | |
| 0060 | Equity component of compound financial instruments | Accounting Directive art 8(6); Annex V.Part 2.18 | IAS 32.28-29; Annex V.Part 2.18 | ||
| 0070 | Other equity instruments issued | Annex V.Part 2.19 | Annex V.Part 2.19 | ||
| 0080 | Other equity | Annex V.Part 2.20 | IFRS 2.10; Annex V.Part 2.20 | ||
| 0090 | Accumulated other comprehensive income | CRR art 4(1)(100) | 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] | Accounting Directive art 8(1)(a), (6)(8) | 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 | BAD art 39(6) | IAS 21.52(b); IAS 21.32, 38-49 | ||
| 0150 | Hedging derivatives. Cash flow hedges reserve [effective portion] | Accounting Directive art 8(1)(a), (6)(8) | 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 7.24E (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 | BAD art 4.Liabilities(13); CRR art 4(1)(123) | CRR art 4(1)(123) | ||
| 0200 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.30, D5-D8; Annex V.Part 2.28 | ||
| 0201 | Tangible assets | Accounting Directive art 7(1) | |||
| 0202 | Equity instruments | Accounting Directive art 7(1) | |||
| 0203 | Debt securities | Accounting Directive art 7(1) | |||
| 0204 | Other | Accounting Directive art 7(1) | |||
| 0205 | Fair value reserves | Accounting Directive art 8(1)(a) | |||
| 0206 | Hedge of net investments in foreign operations | Accounting Directive art 8(1)(a), (8)(b) | |||
| 0207 | Hedging derivatives.Cash flow hedges | Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) | |||
| 0208 | Hedging derivatives. Other hedges | Accounting Directive art 8(1)(a), (8)(a) | |||
| 0209 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), 8(2) | |||
| 0210 | Other reserves | BAD art 4 Liabilities(11)-(13) | IAS 1.54; IAS 1.78(e) | ||
| 0215 | Funds for general banking risks [if presented within equity] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 | |||
| 0220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method | Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29 | IAS 28.11; Annex V.Part 2.29 | ||
| 0230 | Other | Annex V.Part 2.29 | Annex V.Part 2.29 | ||
| 0235 | First consolidation differences | Accounting Directive art 24(3)(c) | |||
| 0240 | (-) Treasury shares | Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 | 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 | BAD art 4.Liabilities(14) | IAS 1.81B (b)(ii) | 2 | |
| 0260 | (-) Interim dividends | CRR Article 26(2b) | IAS 32.35 | ||
| 0270 | Minority interests [Non-controlling interests] | Accounting Directive art 24(4) | IAS 1.54(q) | ||
| 0280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | 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 | BAD art 4.Liabilities | IAS 1.IG6 |
2. Statement of profit or loss
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