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 National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Current period | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | 0010 | ||
| 0010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 0020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |||
| 0025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | |||
| 0030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |||
| 0041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | |||
| 0051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | |||
| 0070 | Derivatives - Hedge accounting, interest rate risk | IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 | |||
| 0080 | Other assets | Annex V.Part 2.36 | |||
| 0085 | Interest income on liabilities | Annex V.Part 2.37 | IFRS 9.5.7.1, Annex V.Part 2.37 | ||
| 0090 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 0100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |||
| 0110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | |||
| 0120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | |||
| 0130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | |||
| 0140 | (Other liabilities) | Annex V.Part 2.38 | |||
| 0145 | (Interest expense on assets) | Annex V.Part 2.39 | IFRS 9.5.7.1, Annex V.Part 2.39 | ||
| 0150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
| 0160 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | Annex V.Part 2.40 | 31 | |
| 0170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | |||
| 0175 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 | |||
| 0191 | Financial assets at fair value through other comprehensive income | IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 | |||
| 0192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2 .42 | Annex V Part 2 .42 | ||
| 0200 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | 22 | |
| 0210 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | 22 | |
| 0220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | Annex V.Part 2.45 | 16 | |
| 0231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | |||
| 0241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | |||
| 0260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | |||
| 0270 | Other | ||||
| 0280 | Gains or (-) losses on financial assets and liabilities held for trading, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | 16 | |
| 0285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
| 0287 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 | |||
| 0290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | 16, 45 | ||
| 0295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
| 0300 | Gains or (-) losses from hedge accounting, net | Accounting Directive art 8(1)(a), (6), (8) | Annex V.Part 2.47 | 16 | |
| 0310 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
| 0320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56 | Annex V.Part 2.56 | ||
| 0330 | Gains or (-) losses on derecognition of non-financial assets, net | Annex V. Part 2.48 | IAS 1.34; Annex V. Part 2.48 | 45 | |
| 0340 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | 45 | |
| 0350 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | 45 | |
| 0355 | TOTAL OPERATING INCOME, NET | ||||
| 0360 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
| 0370 | (Staff expenses) | BAD art 27.Vertical layout(8)(a) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
| 0380 | (Other administrative expenses) | BAD art 27.Vertical layout(8)(b); | 16 | ||
| 0385 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | Annex V.Part 2.48i | ||
| 0390 | (Depreciation) | IAS 1.102, 104 | |||
| 0400 | (Property, Plant and Equipment) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 16.73(e)(vii) | ||
| 0410 | (Investment Properties) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 40.79(d)(iv) | ||
| 0415 | (Goodwill) | BAD art 27.Vertical layout(9) | |||
| 0420 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 38.118(e)(vi) | ||
| 0425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |||
| 0426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | |||
| 0427 | Financial assets at amortised cost | IFRS 7.35J | |||
| 0430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 9 12 43 | ||
| 0435 | (payment commitments to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | Annex V.Part 2.48i | ||
| 0440 | (Commitments and guarantees given) | BAD art 27.Vertical layout(11)-(12) | IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 | ||
| 0450 | (Other provisions) | ||||
| 0455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
| 0460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD art 35-37, Annex V.Part 2.52, 53 | IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 | 12 | |
| 0481 | (Financial assets at fair value through other comprehensive income) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 | 12 | ||
| 0491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 | ||
| 0510 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | 16 | |
| 0520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | ||
| 0530 | (Property, plant and equipment) | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | ||
| 0540 | (Investment properties) | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | ||
| 0550 | (Goodwill) | BAD art 27.Vertical layout(9) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
| 0560 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 38.118 (e)(iv)(v) | ||
| 0570 | (Other) | IAS 36.126 (a)(b) | |||
| 0580 | Negative goodwill recognised in profit or loss | Accounting Directive art 24(3)(f) | IFRS 3.Appendix B64(n)(i) | ||
| 0590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | BAD art 27.Vertical layout(13)-(14) | Annex V.Part 2.54 | ||
| 0600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | |||
| 0610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
| 0620 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | ||
| 0630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
| 0632 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
| 0633 | Extraordinary profit or loss before tax | BAD art 27.Vertical layout(19) | |||
| 0634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD art 27.Vertical layout(20) | |||
| 0640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |||
| 0650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |||
| 0660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |||
| 0670 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) | ||
| 0680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | |||
| 0690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) |
3. Statement of comprehensive income
| References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|
| References National GAAP compatible IFRS | 0010 | ||
| 0010 | Profit or (-) loss for the year | IAS 1.7, IG6 | |
| 0020 | Other comprehensive income | IAS 1.7, IG6 | |
| 0030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) | |
| 0040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 | |
| 0050 | Intangible assets | IAS 1.7; IAS 38.85-86 | |
| 0060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |
| 0070 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
| 0080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 | |
| 0081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) | |
| 0083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 | |
| 0084 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 | |
| 0085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 | |
| 0086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) | |
| 0090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 | |
| 0100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) | |
| 0110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 | |
| 0120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 | |
| 0130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 | |
| 0140 | Other reclassifications | Annex V.Part 2.65 | |
| 0150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) | |
| 0160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 | |
| 0170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 | |
| 0180 | Other reclassifications | Annex V.Part 2.65 | |
| 0190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); | |
| 0200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) | |
| 0210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 | |
| 0220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) | |
| 0230 | Other reclassifications | Annex V.Part 2.65 | |
| 0231 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c); Annex V.Part 2.60 | |
| 0232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) | |
| 0233 | Transferred to profit or loss | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 | |
| 0234 | Other reclassifications | Annex V.Part 2.65 | |
| 0241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 | |
| 0251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 | |
| 0261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 | |
| 0270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 | |
| 0280 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
| 0290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 | |
| 0300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 | |
| 0310 | Other reclassifications | IFRS 5.IG Example 12 | |
| 0320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |
| 0330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 | |
| 0340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 | |
| 0350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 | |
| 0360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 |
4. Breakdown of financial assets by instrument and by counterparty sector
4.1 Financial assets held for trading
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.27 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | ||
| 0005 | Derivatives | |||
| 0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11, Annex V.Part 1.44(b) | |
| 0030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 0040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
| 0060 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31, 44(b) | |
| 0070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
| 0080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
| 0090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
| 0120 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32, 44(a) | |
| 0130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
| 0140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
| 0150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
| 0180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |
| 0190 | FINANCIAL ASSETS HELD FOR TRADING | Annex V.Part 1.15(a) | IFRS 9.Appendix A |
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.27 | Annex V.Part 2.69 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | ||
| 0010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) | |||
| 0020 | of which: credit institutions | Annex V.Part 1.42(c) | |||
| 0030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||
| 0040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||
| 0050 | Debt securities | Annex V.Part 1.31, 44(b) | |||
| 0060 | Central banks | Annex V.Part 1.42(a) | |||
| 0070 | General governments | Annex V.Part 1.42(b) | |||
| 0080 | Credit institutions | Annex V.Part 1.42(c) | |||
| 0090 | Other financial corporations | Annex V.Part 1.42(d) | |||
| 0100 | Non-financial corporations | Annex V.Part 1.42(e) | |||
| 0110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||
| 0120 | Central banks | Annex V.Part 1.42(a) | |||
| 0130 | General governments | Annex V.Part 1.42(b) | |||
| 0140 | Credit institutions | Annex V.Part 1.42(c) | |||
| 0150 | Other financial corporations | Annex V.Part 1.42(d) | |||
| 0160 | Non-financial corporations | Annex V.Part 1.42(e) | |||
| 0170 | Households | Annex V.Part 1.42(f) | |||
| 0180 | NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
4.2.2 Financial assets designated at fair value through profit or loss
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.27 | Annex V.Part 2.69 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | ||
| 0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
| 0020 | of which: at cost | IAS 39.46(c) | |||
| 0030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.38(c) | ||
| 0040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.38(d) | ||
| 0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.38(e) | ||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||
| 0070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 0080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||
| 0130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 0140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 0180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
| 0190 | 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 |
4.3.1 Financial assets at fair value through other comprehensive income
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Accumulated impairment Annex V.Part 2.70(b), 71* | *Accumulated impairment Annex V.Part 2.70(b), 71* | *Accumulated impairment Annex V.Part 2.70(b), 71* | *Accumulated impairment Annex V.Part 2.70(b), 71* | Accumulated partial write-offs | Accumulated total write-offs | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | |||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 | IFRS 9.5.5.5; IFRS7.35H(a); IFRS 7.16A | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i); IFRS 7.16A | IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) | IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0015 | 0020 | 0030 | 0040 | 0041 | 0050 | 0060 | 0070 | 0071 | 0080 | 0090 | ||
| 0010 | Equity instruments | IAS 32.11; Annex V.Part 1.44(b) | |||||||||||||
| 0020 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0050 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
| 0060 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0070 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0080 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0090 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0100 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
| 0120 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0130 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0140 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0150 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0160 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0165 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
| 0170 | Households | Annex V.Part 1.42(f) | |||||||||||||
| 0180 | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | IFRS 7.8(h); IFRS 9.4.1.2A |
4.4.1 Financial assets at amortised cost
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Gross carrying amount Annex V.Part 1.34(b)* | *Accumulated impairment Annex V.Part 2.70(a), 71* | *Accumulated impairment Annex V.Part 2.70(a), 71* | *Accumulated impairment Annex V.Part 2.70(a), 71* | *Accumulated impairment Annex V.Part 2.70(a), 71* | Accumulated partial write-offs | Accumulated total write-offs | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | |||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Accumulated partial write-offs | Accumulated total write-offs | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67 | IFRS 9.5.5.5; IFRS7.35H(a) | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i) | IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii) | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.67,70(d) | IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0015 | 0020 | 0030 | 0040 | 0041 | 0050 | 0060 | 0070 | 0071 | 0080 | 0090 | ||
| 0010 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
| 0020 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0030 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0040 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0050 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0060 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0070 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
| 0080 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0090 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0100 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0110 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0120 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0125 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
| 0130 | Households | Annex V.Part 1.42(f) | |||||||||||||
| 0140 | FINANCIAL ASSETS AT AMORTISED COST | IFRS 7.8(f); IFRS 9.4.1.2 |
4.5 Subordinated financial assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.27-28 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | ||
| 0010 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
| 0020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 0030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 | Annex V.Part 2.78, 100 |
4.6 Trading Financial assets
| References National GAAP based on BAD | Carrying amount | ||
|---|---|---|---|
| References National GAAP based on BAD | Annex V.Part 1.27-28 | ||
| References National GAAP based on BAD | 0010 | ||
| 0005 | Derivatives | CRR Annex II; Annex V.Part 1.17, Part 2.68 | |
| 0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | |
| 0020 | of which: unquoted | ||
| 0030 | of which: credit institutions | Annex V.Part 1.42(c) | |
| 0040 | of which: other financial corporations | Annex V.Part 1.42(d) | |
| 0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | |
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | |
| 0070 | Central banks | Annex V.Part 1.42(a) | |
| 0080 | General governments | Annex V.Part 1.42(b) | |
| 0090 | Credit institutions | Annex V.Part 1.42(c) | |
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | |
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | |
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | |
| 0130 | Central banks | Annex V.Part 1.42(a) | |
| 0140 | General governments | Annex V.Part 1.42(b) | |
| 0150 | Credit institutions | Annex V.Part 1.42(c) | |
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | |
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | |
| 0180 | Households | Annex V.Part 1.42(f) | |
| 0190 | TRADING FINANCIAL ASSETS | BAD Article 32-33; Annex V.Part 1.17 |
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss
| References National GAAP based on BAD | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|
| References National GAAP based on BAD | Annex V.Part 1.27-28 | Annex V.Part 2.69 | ||
| References National GAAP based on BAD | 0010 | 0021 | ||
| 0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | ||
| 0020 | of which: unquoted | |||
| 0030 | of which: credit institutions | Annex V.Part 1.42(c) | ||
| 0040 | of which: other financial corporations | Annex V.Part 1.42(d) | ||
| 0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||
| 0070 | Central banks | Annex V.Part 1.42(a) | ||
| 0080 | General governments | Annex V.Part 1.42(b) | ||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||
| 0130 | Central banks | Annex V.Part 1.42(a) | ||
| 0140 | General governments | Annex V.Part 1.42(b) | ||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | ||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | ||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||
| 0180 | Households | Annex V.Part 1.42(f) | ||
| 0190 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 36(2) |
4.8 Non-trading non-derivative financial assets measured at fair value to equity
| References National GAAP based on BAD | *Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79* | *Financial assets not subject to impairment Annex V.Part 1.34(d), Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | *Financial assets subject to impairment Annex V.Part 2.79* | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | Carrying amount | *Gross carrying amount Annex V Part 1.34(d)* | *Gross carrying amount Annex V Part 1.34(d)* | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Accumulated partial write-offs | Accumulated total write-offs | ||
| References National GAAP based on BAD | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | Carrying amount | Unimpaired assets | Impaired assets | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Accumulated partial write-offs | Accumulated total write-offs | ||
| References National GAAP based on BAD | Annex V.Part 1.27-28 | Annex V.Part 2.69 | Annex V.Part 1.27-28 | CRR art 4(95) | CRR art 4(95), Annex V Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V. Part 2.70(c), 71, 82 | CRR art 4(95); Annex V. Part 2.72-74 | CRR art 4(95); Annex V. Part 2.72-74 | |||
| References National GAAP based on BAD | 0010 | 0030 | 0035 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | ||
| 0010 | Equity instruments | ECB/2013/33 Annex 2. Part 2.4-5; Annex V Part 1.44(b) | ||||||||||
| 0020 | of which: unquoted | |||||||||||
| 0030 | of which: credit institutions | Annex V.Part 1.42(c) | ||||||||||
| 0040 | of which: other financial corporations | Annex V.Part 1.42(d) | ||||||||||
| 0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||
| 0070 | Central banks | Annex V.Part 1.42(a) | ||||||||||
| 0080 | General governments | Annex V.Part 1.42(b) | ||||||||||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||
| 0130 | Central banks | Annex V.Part 1.42(a) | ||||||||||
| 0140 | General governments | Annex V.Part 1.42(b) | ||||||||||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||
| 0175 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||
| 0180 | Households | Annex V.Part 1.42(f) | ||||||||||
| 0190 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY | Accounting Directive art 8(1)(a), 8(2) |
4.9 Non-trading non-derivative financial assets measured at a cost-based method
| References National GAAP based on BAD | *Gross carrying amount Annex V.Part 1.34(c),34(e)* | *Gross carrying amount Annex V.Part 1.34(c),34(e)* | *Gross carrying amount Annex V.Part 1.34(c),34(e)* | *Gross carrying amount Annex V.Part 1.34(c),34(e)* | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | Unimpaired assets | Impaired assets | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | of which: assets under LOCOM | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | ||||
| References National GAAP based on BAD | Unimpaired assets | of which: assets under LOCOM | Impaired assets | of which: assets under LOCOM | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | of which: assets under LOCOM | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | ||
| References National GAAP based on BAD | Annex V.Part 2.80 | Annex V.Part 1.19 | CRR art 4(95), Annex V.Part 2.80 | Annex V.Part 1.19 | CRR art 4(95); Annex V.Part 2.70(c), 71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | Annex V.Part 1.27-28 | Annex V.Part 1.19 | Annex V.Part 2.80 | Annex V.Part 2.80 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | ||
| References National GAAP based on BAD | 0010 | 0015 | 0020 | 0025 | 0030 | 0041 | 0045 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | ||
| 0005 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) | |||||||||||||
| 0006 | of which: unquoted | ||||||||||||||
| 0007 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0008 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0009 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0010 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
| 0020 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0030 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0040 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0050 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0060 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0070 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
| 0080 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0090 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0100 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0110 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0120 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0125 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
| 0130 | Households | Annex V.Part 1.42(f) | |||||||||||||
| 0140 | NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD | BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19 |
4.10 Other non-trading non-derivative financial assets
| References National GAAP based on BAD | *Gross carrying amount Annex V.Part 1.34(e),34(f)* | *Gross carrying amount Annex V.Part 1.34(e),34(f)* | *Gross carrying amount Annex V.Part 1.34(e),34(f)* | *Gross carrying amount Annex V.Part 1.34(e),34(f)* | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | Unimpaired assets | Impaired assets | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | of which: assets under LOCOM | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | ||||
| References National GAAP based on BAD | Unimpaired assets | of which: assets under LOCOM | Impaired assets | of which: assets under LOCOM | Specific allowances for credit risk | General allowances for credit risk affecting carrying amount | General allowances for banking risk affecting carrying amount | Carrying amount | of which: assets under LOCOM | Accumulated negative value adjustments on LOCOM assets - market risk induced | Accumulated negative value adjustments on LOCOM assets - credit risk induced | Accumulated partial write-offs | Accumulated total write-offs | ||
| References National GAAP based on BAD | Annex V.Part 2.81 | Annex V.Part 1.20 | Annex V.Part 2.81 | CRR art 4(95); Annex V.Part 1.20 | CRR art 4(95); Annex V.Part 2.70(c), 71 | CRR art 4(95); Annex V.Part 2.70(c),71 | CRR art 4(95); Annex V.Part 2.70(c), 71, 82 | Annex V.Part 1.27-28 | Annex V.Part 1.20 | Annex V.Part 2.81 | Annex V.Part 2.81 | CRR art 4(95); Annex V.Part 2.72-74 | CRR art 4(95); Annex V.Part 2.72-74 | ||
| References National GAAP based on BAD | 0015 | 0016 | 0020 | 0025 | 0030 | 0040 | 0050 | 0010 | 0070 | 0080 | 0090 | 0100 | 0110 | ||
| 0010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b) | |||||||||||||
| 0020 | of which: unquoted | ||||||||||||||
| 0030 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0040 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0050 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||||
| 0070 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0080 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||||
| 0130 | Central banks | Annex V.Part 1.42(a) | |||||||||||||
| 0140 | General governments | Annex V.Part 1.42(b) | |||||||||||||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||||
| 0175 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||
| 0180 | Households | Annex V.Part 1.42(f) | |||||||||||||
| 0190 | OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS | Accounting Directive art 8(1)(a), 8(2); Annex V.Part 1.20 |
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
| References | Gross carrying amount | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | |||
|---|---|---|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Central banks | General governments | Credit institutions | Other financial corporations | Non-financial corporations | Households | |||
| References | Annex V.Part 1.34 | Annex V.Part 1.42(a) | Annex V.Part 1.42(b) | Annex V.Part 1.42(c) | Annex V.Part 1.42(d) | Annex V.Part 1.42(e) | Annex V.Part 1.42(f) | |||
| References | 0005 | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | |||
| By product | 0010 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | |||||||
| By product | 0020 | Credit card debt | Annex V.Part 2.85(b) | |||||||
| By product | 0030 | Trade receivables | Annex V.Part 2.85(c) | |||||||
| By product | 0040 | Finance leases | Annex V.Part 2.85(d) | |||||||
| By product | 0050 | Reverse repurchase loans | Annex V.Part 2.85(e) | |||||||
| By product | 0060 | Other term loans | Annex V.Part 2.85(f) | |||||||
| By product | 0070 | Advances that are not loans | Annex V.Part 2.85(g) | |||||||
| By product | 0080 | LOANS AND ADVANCES | Annex V.Part 1.32, 44(a) | |||||||
| By collateral | 0090 | of which: Loans collateralized by immovable property | Annex V.Part 2.86(a), 87 | |||||||
| By collateral | 0100 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | |||||||
| By purpose | 0110 | of which: credit for consumption | Annex V.Part 2.88(a) | |||||||
| By purpose | 0120 | of which: lending for house purchase | Annex V.Part 2.88(b) | |||||||
| By subordination | 0130 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
6.1 Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
| References | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | *Non-financial corporations Annex V.Part 1.42(e), Part 2.91* | ||
|---|---|---|---|---|---|---|---|---|
| References | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||||
| References | Gross carrying amount | of which: loans and advances subject to impairment | Of which: non-performing | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures | |||
| References | Gross carrying amount | of which: loans and advances subject to impairment | Of which: non-performing | of which: defaulted | ||||
| References | Annex V.Part 1.34 | Annex V.Part 2.93 | Annex V.Part 2. 213-232 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.70-71 | Annex V.Part 2.69 | ||
| References | 0010 | 0011 | 0012 | 0013 | 0021 | 0022 | ||
| 0010 | A Agriculture, forestry and fishing | NACE Regulation | ||||||
| 0020 | B Mining and quarrying | NACE Regulation | ||||||
| 0030 | C Manufacturing | NACE Regulation | ||||||
| 0040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | ||||||
| 0050 | E Water supply | NACE Regulation | ||||||
| 0060 | F Construction | NACE Regulation | ||||||
| 0070 | G Wholesale and retail trade | NACE Regulation | ||||||
| 0080 | H Transport and storage | NACE Regulation | ||||||
| 0090 | I Accommodation and food service activities | NACE Regulation | ||||||
| 0100 | J Information and communication | NACE Regulation | ||||||
| 0105 | K Financial and insurance activities | NACE Regulation, Annex V.Part 2.92 | ||||||
| 0110 | L Real estate activities | NACE Regulation | ||||||
| 0120 | M Professional, scientific and technical activities | NACE Regulation | ||||||
| 0130 | N Administrative and support service activities | NACE Regulation | ||||||
| 0140 | O Public administration and defence, compulsory social security | NACE Regulation | ||||||
| 0150 | P Education | NACE Regulation | ||||||
| 0160 | Q Human health services and social work activities | NACE Regulation | ||||||
| 0170 | R Arts, entertainment and recreation | NACE Regulation | ||||||
| 0180 | S Other services | NACE Regulation | ||||||
| 0190 | LOANS AND ADVANCES | Annex V.Part 1.32, Part 2.90 |
7. Financial assets subject to impairment that are past due
7.1 Financial assets subject to impairment that are past due
| References 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* | *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 | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Credit-impaired assets (Stage 3) | Credit-impaired assets (Stage 3) | Purchased or originated credit-impaired financial assets | Purchased or originated credit-impaired financial assets | Purchased or originated credit-impaired financial assets | ||
| References National GAAP compatible IFRS | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ||
| References National GAAP compatible IFRS | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96 | ||
| References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | ||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||||||||
| 0070 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0080 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||||||||
| 0130 | Central banks | Annex V.Part 1.42(a) | ||||||||||||
| 0140 | General governments | Annex V.Part 1.42(b) | ||||||||||||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | ||||||||||||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||||||||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||||||||
| 0180 | Households | Annex V.Part 1.42(f) | ||||||||||||
| 0190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | ||||||||||||
| Loans and advances by product, by collateral and by subordination | Loans and advances by product, by collateral and by subordination | |||||||||||||
| 0200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | ||||||||||||
| 0210 | Credit card debt | Annex V.Part 2.85(b) | ||||||||||||
| 0220 | Trade receivables | Annex V.Part 2.85(c) | ||||||||||||
| 0230 | Finance leases | Annex V.Part 2.85(d) | ||||||||||||
| 0240 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||||||||
| 0250 | Other term loans | Annex V.Part 2.85(f) | ||||||||||||
| 0260 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||||||||
| 0270 | of which: Loans collateralized by inmovable property | Annex V.Part 2.86(a), 87 | ||||||||||||
| 0280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||||||||
| 0290 | of which: credit for consumption | Annex V.Part 2.88(a) | ||||||||||||
| 0300 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||||||||
| 0310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
7.2 Financial assets subject to impairment that are past due under national GAAP
| References National GAAP based on BAD | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | *Carrying amount Annex V.Part 1.27-28* | ||
|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | Past due but not impaired | Past due but not impaired | Past due but not impaired | Past due impaired | Past due impaired | Past due impaired | ||
| References National GAAP based on BAD | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ≤ 30 days | > 30 days ≤ 90 days | > 90 days | ||
| References National GAAP based on BAD | CRR art 4(95); Annex V.Part 2.96 | CRR art 4(95); Annex V.Part 2.96 | CRR art 4(95); Annex V.Part 2.96 | CRR art 4(95); Annex V.Part 2.96 | CRR art 4(95); Annex V.Part 2.96 | CRR art 4(95); Annex V.Part 2.96 | ||
| References National GAAP based on BAD | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | ||
| 0060 | Debt securities | Annex V.Part 1.31, 44(b) | ||||||
| 0070 | Central banks | Annex V.Part 1.42(a) | ||||||
| 0080 | General governments | Annex V.Part 1.42(b) | ||||||
| 0090 | Credit institutions | Annex V.Part 1.42(c) | ||||||
| 0100 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
| 0110 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
| 0120 | Loans and advances | Annex V.Part 1.32, 44(a) | ||||||
| 0130 | Central banks | Annex V.Part 1.42(a) | ||||||
| 0140 | General governments | Annex V.Part 1.42(b) | ||||||
| 0150 | Credit institutions | Annex V.Part 1.42(c) | ||||||
| 0160 | Other financial corporations | Annex V.Part 1.42(d) | ||||||
| 0170 | Non-financial corporations | Annex V.Part 1.42(e) | ||||||
| 0180 | Households | Annex V.Part 1.42(f) | ||||||
| 0190 | TOTAL DEBT INSTRUMENTS | Annex V Part 2.94-95 | ||||||
| Loans and advances by product, by collateral and by subordination | ||||||||
| 0200 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | ||||||
| 0210 | Credit card debt | Annex V.Part 2.85(b) | ||||||
| 0220 | Trade receivables | Annex V.Part 2.85(c) | ||||||
| 0230 | Finance leases | Annex V.Part 2.85(d) | ||||||
| 0240 | Reverse repurchase loans | Annex V.Part 2.85(e) | ||||||
| 0250 | Other term loans | Annex V.Part 2.85(f) | ||||||
| 0260 | Advances that are not loans | Annex V.Part 2.85(g) | ||||||
| 0270 | of which: Loans collateralized by inmovable property | Annex V.Part 2.86(a), 87 | ||||||
| 0280 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | ||||||
| 0290 | of which: credit for consumption | Annex V.Part 2.88(a) | ||||||
| 0300 | of which: lending for house purchase | Annex V.Part 2.88(b) | ||||||
| 0310 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) |
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
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