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Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)

Type Implementing Regulation

Publication 2021-03-19

Last updated 2024-09-01

State In force

Department European Commission, FISMA

Source EUR-Lex

articles 24

Reform history JSON API

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Fair value hierarchy IFRS 13.93 (b)	Fair value hierarchy IFRS 13.93 (b)	Fair value hierarchy IFRS 13.93 (b)	Change in fair value for the period Annex V.Part 2.178	Change in fair value for the period Annex V.Part 2.178	Accumulated change in fair value before taxes Annex V.Part 2.179	Accumulated change in fair value before taxes Annex V.Part 2.179	Accumulated change in fair value before taxes Annex V.Part 2.179
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Level 1	Level 2	Level 3	Level 2	Level 3	Level 1	Level 2	Level 3
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*IFRS 13.76*	*IFRS 13.81*	*IFRS 13.86*	*IFRS 13.81*	*IFRS 13.86, 93(f)*	*IFRS 13.76*	*IFRS 13.81*	*IFRS 13.86*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010	0020	0030	0040	0050	0060	0070	0080
ASSETS	ASSETS
0010	Financial assets held for trading		*IFRS 7.8(a)(ii);IFRS 9.Appendix A*
0020	Derivatives		*IFRS 9.Appendix A*
0030	Equity instruments		IAS 32.11,
0040	Debt securities		*Annex V.Part 1.31*
0050	Loans and advances		*Annex V.Part 1.32*
0051	Trading financial assets	*BAD Article 32-33; Annex V.Part 1.17*
0052	Derivatives	*CRR Annex II; Annex V.Part 1.17*
0053	Equity instruments	*ECB/2013/33; Annex 2.Part 2.4-5*
0054	Debt securities	*Annex V.Part 1.31*
0055	Loans and advances	*Annex V.Part 1.32*
0056	Non-trading financial assets mandatorily at fair value through profit or loss		*IFRS 9.4.1.4; IFRS 7.8(a)(ii)*
0057	Equity instruments		*IAS 32.11*
0058	Debt securities		*Annex V.Part 1.31*
0059	Loans and advances		*Annex V.Part 1.32*
0060	Financial assets designated at fair value through profit or loss	*Accounting Directive art 8(1)(a), (6); IAS 39.9*	*IFRS 7.8(a)(i); IFRS 9.4.1.5*
0070	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*	*IAS 32.11*
0080	Debt securities	*Annex V.Part 1.31*	*Annex V.Part 1.31*
0090	Loans and advances	*Annex V.Part 1.32*	*Annex V.Part 1.32*
0101	Financial assets at fair value through other comprehensive income		*IFRS 7.8 (h); IFRS 9.4.1.2A*
0102	Equity instruments		*IAS 32.11*
0103	Debt securities		*Annex V.Part 1.31*
0104	Loans and advances		*Annex V.Part 1.32*
0121	Non-trading non-derivative financial assets measured at fair value through profit or loss	*Accounting Directive art 8(1)(a), (4)*
0122	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*
0123	Debt securities	*Annex V.Part 1.31*
0124	Loans and advances	*Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32*
0125	Non-trading non-derivative financial assets measured at fair value to equity	*Accounting Directive art 8(1)(a), (6),(8)*
0126	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*
0127	Debt securities	*Annex V.Part 1.31*
0128	Loans and advances	*Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32*
0140	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*
LIABILITIES	LIABILITIES
0150	Financial liabilities held for trading	*Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15*	*IFRS 7.8 (e) (ii); IFRS 9.BA.6*
0160	Derivatives	*CRR Annex II*	*IFRS 9.BA.7(a)*
0170	Short positions		*IFRS 9.BA.7(b)*
0180	Deposits	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30*	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*
0190	Debt securities issued	*Annex V.Part 1.31*	*Annex V.Part 1.37*
0200	Other financial liabilities	*Annex V.Part 1.32-34*	*Annex V.Part 1.38-41*
0201	Trading financial liabilities	*Accounting Directive art 8(1)(a),(3),(6)*
0202	Derivatives	*CRR Annex II; Annex V.Part 1.25, 27*
0203	Short positions
0204	Deposits	*ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36*
0205	Debt securities issued	*Annex V.Part 1.37*
0206	Other financial liabilities	*Annex V.Part 1.38-41*
0210	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 9.4.1.5*
0220	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*
0230	Debt securities issued	*Annex V.Part 1.37*	*Annex V.Part 1.37*
0240	Other financial liabilities	*Annex V.Part 1.38-41*	*Annex V.Part 1.38-41*
0250	Derivatives – Hedge accounting	*Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26*	*IFRS 9.6.2.1; Annex V.Part 1.26*

15. Derecognition and financial liabilities associated with transferred financial assets

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets entirely recognized	Transferred financial assets recognized to the extent of the instution's continuing involvement	Transferred financial assets recognized to the extent of the instution's continuing involvement	Transferred financial assets recognized to the extent of the instution's continuing involvement	Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Transferred assets	Transferred assets	Transferred assets	Associated liabilities ITS V.Part 2.181	Associated liabilities ITS V.Part 2.181	Associated liabilities ITS V.Part 2.181	Principal amount outstanding of the original assets	Carrying amount of assets still recognised [continuing involvement]	Carrying amount of associated liabilites	Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Carrying amount	Of which: securitizations	Of which: repurchase agreements	Carrying amount	Of which: securitizations	Of which: repurchase agreements	Principal amount outstanding of the original assets	Carrying amount of assets still recognised [continuing involvement]	Carrying amount of associated liabilites	Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*IFRS 7.42D.(e), Annex V.Part 1.27*	*IFRS 7.42D(e); CRR art 4(1)(61)*	*IFRS 7.42D(e); Annex V.Part 2.183-184*	*IFRS 7.42D(e)*	*IFRS 7.42D.(e)*	*IFRS 7.42D(e); Annex V.Part 2.183-184*		*IFRS 7.42D(f)*	*IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181*		*CRR art 109; Annex V.Part 2.182*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 1.27-28*	*CRR art 4(61)*	*Annex V.Part 2.183-184*		*CRR art 4(61)*	*Annex V.Part 2.183-184*					*CRR art 109; Annex V.Part 2.182*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110
0010	Financial assets held for trading		*IFRS 7.8(a)(ii);IFRS 9.Appendix A*
0020	Equity instruments		*IAS 32.11*
0030	Debt securities		*Annex V.Part 1.31*
0040	Loans and advances		*Annex V.Part 1.32*
0041	Trading financial assets	*Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15*
0042	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*
0043	Debt securities	*Annex V.Part 1.31*
0044	Loans and advances	*Annex V.Part 1.32*
0045	Non-trading financial assets mandatorily at fair value through profit or loss		*IFRS 9.4.1.4*
0046	Equity instruments		*IAS 32.11*
0047	Debt securities		*Annex V.Part 1.31*
0048	Loans and advances		*Annex V.Part 1.32*
0050	Financial assets designated at fair value through profit or loss	*Accounting Directive art 8(1)(a), (6); IAS 39.9*	*IFRS 7.8(a)(i); IFRS 9.4.1.5*
0060	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*	*IAS 32.11*
0070	Debt securities	*Annex V.Part 1.31*	*Annex V.Part 1.31*
0080	Loans and advances	*Annex V.Part 1.32*	*Annex V.Part 1.32*
0091	Financial assets at fair value through other comprehensive income		*IFRS 7.8(h); IFRS 9.4.1.2A*
0092	Equity instruments		*IAS 32.11*
0093	Debt securities		*Annex V.Part 1.31*
0094	Loans and advances		*Annex V.Part 1.32*
0121	Non-trading non-derivative financial assets measured at fair value through profit or loss	*Accounting Directive art 8(1)(a), (4)*
0122	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*
0123	Debt securities	*Annex V.Part 1.31*
0124	Loans and advances	*Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35*
0125	Non-trading non-derivative financial assets measured at fair value to equity	*Accounting Directive art 8(1)(a), 8(2)*
0126	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*
0127	Debt securities	*Annex V.Part 1.31*
0128	Loans and advances	*Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35*
0131	Financial assets at amortised cost	*Accounting Directive art 42a(4)(b),(5a); IAS 39.9*	*IFRS 7.8 (f); IFRS 9.4.1.2*
0132	Debt securities	*Annex V.Part 1.24, 26*	*Annex V.Part 1.31*
0133	Loans and advances	*Annex V.Part 1.24, 27*	*Annex V.Part 1.32*
0181	Non-trading non-derivative financial assets measured at a cost-based method	*BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16*
0200	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*
0182	Debt securities	*Annex V.Part 1.31*
0183	Loans and advances	*Annex V.Part 1.32*
0184	Other non-trading non-derivative financial assets	*BAD art 35-37*
0185	Equity instruments	*ECB/2013/33 Annex 2.Part 2.4-5*
0186	Debt securities	*Annex V.Part 1.31*
0187	Loans and advances	*Annex V.Part 1.32*
0190	Total

16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Income	Expenses
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 2.187, 189*	*Annex V.Part 2.188, 190*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010	0020
0010	Derivatives -Trading	CRR Annex II; Annex V.Part 2.193	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
0015	of which: interest income from derivatives in economic hedges	Annex V.Part 2.193	Annex V.Part 2.193
0020	Debt securities	Annex V.Part 1.31, 44(b)	Annex V.Part 1.31, 44(b)
0030	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
0040	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
0050	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
0060	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
0070	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
0080	Loans and advances	Annex V.Part 1.32, 44(a)	Annex V.Part 1.32, 44(a)
0090	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
0100	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
0110	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
0120	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
0130	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
0140	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
0141	of which: lending for house purchase	Annex V.Part 2.88(b), 194i	Annex V.Part 2.88(b), 194i
0142	of which: credit for consumption	Annex V.Part 2.88(a), 194i	Annex V.Part 2.88(a), 194i
0150	Other assets	Annex V.Part 2.5	Annex V.Part 2.5
0160	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
0170	Central banks	Annex V.Part 1.42(a)	Annex V.Part 1.42(a)
0180	General governments	Annex V.Part 1.42(b)	Annex V.Part 1.42(b)
0190	Credit institutions	Annex V.Part 1.42(c)	Annex V.Part 1.42(c)
0200	Other financial corporations	Annex V.Part 1.42(d)	Annex V.Part 1.42(d)
0210	Non-financial corporations	Annex V.Part 1.42(e)	Annex V.Part 1.42(e)
0220	Households	Annex V.Part 1.42(f)	Annex V.Part 1.42(f)
0230	Debt securities issued	Annex V.1.37	Annex V.Part 1.37
0240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191	Annex V.Part 1.32-34, Part 2.191
0250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.192	Annex V.Part 2.192
0260	Other Liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
0270	INTEREST	BAD art 27.Vertical layout(1), (2)	IAS 1.97
0280	of which: interest-income on credit impaired financial assets		IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194
0290	of which: interest from leases	Annex V.Part 2.194ii	IFRS 16.38 (a), 49, Annex V.Part 2.194ii

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

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V. Part 2.195-196*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010
0010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	Annex V.Part 1.28
0020	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
0040	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
0050	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6); Annex V.Part 2.45	Annex V.Part 2.45

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

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V. Part 2.197-198*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010
0010	Derivatives		IFRS 9.Appendix A, .BA.1, .BA.7(a)
0015	of which: Economic hedges with use of the fair value option		IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
0020	Equity instruments		IAS 32.11
0030	Debt securities		Annex V.Part 1.31
0040	Loans and advances		Annex V.Part 1.32
0050	Short positions		IFRS 9.BA.7(b)
0060	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0070	Debt securities issued		Annex V.Part 1.37
0080	Other financial liabilities		Annex V.Part 1.38-41
0090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET		IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
0095	of which: gains and losses due to the reclassification of assets at amortised cost		IFRS 9.5.6.2; annex V.Part 2.199
0100	Derivatives	CRR Annex II
0110	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0120	Debt securities	Annex V.Part 1.31
0130	Loans and advances	Annex V.Part 1.32
0140	Short positions
0150	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0160	Debt securities issued	Annex V.Part 1.37
0170	Other financial liabilities	Annex V.Part 1.38-41
0180	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6); Annex V.Part 1.17

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

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010
0010	Interest rate instruments and related derivatives		Annex V.Part 2.200(a)
0020	Equity instruments and related derivatives		Annex V.Part 2.200(b)
0030	Foreign exchange trading and derivatives related with foreign exchange and gold		Annex V.Part 2.200(c)
0040	Credit risk instruments and related derivatives		Annex V.Part 2.200(d)
0050	Derivatives related with commodities		Annex V.Part 2.200(e)
0060	Other		Annex V.Part 2.200(f)
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
0080	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
0090	Equity instruments and related derivatives	Annex V.Part 2.200(b)
0100	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
0110	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
0120	Derivatives related with commodities	Annex V.Part 2.200(e)
0130	Other	Annex V.Part 2.200(f)
0140	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

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

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

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

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period	Changes in fair value due to credit risk
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 2.203*	*Annex V.Part 2.203*
		*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	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
0030	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
0040	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
0050	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
0060	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
0070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
0071	of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net		IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
0072	of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net		IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204
0080	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0090	Debt securities	Annex V.Part 1.31
0100	Loans and advances	Annex V.Part 1.32
0110	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0120	Debt securities issued	Annex V.Part 1.37
0130	Other financial liabilities	Annex V.Part 1.38-41
0140	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

16.6 Gains or losses from hedge accounting

		References National GAAP based on BAD Annex V.Part 2.207**	*References National GAAP compatible IFRS*	Current period
		References National GAAP based on BAD Annex V.Part 2.207**	*References National GAAP compatible IFRS*	*Annex V.Part 2.205*
		References National GAAP based on BAD Annex V.Part 2.207**	*References National GAAP compatible IFRS*	0010
0010	Fair value changes of the hedging instrument [including discontinuation]	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
0020	Fair value changes of the hedged item attributable to the hedged risk	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
0030	Ineffectiveness in profit or loss from cash flow hedges	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
0040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	Accounting Directive art 8(1)(a)	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
0050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	Accounting Directive art 8(1)(a), (6), (8)(a)

16.7 Impairment on non-financial assets

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period	Current period	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Additions	Reversals	Accumulated impairment
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 2.208*	*Annex V.Part 2.208*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010	0020	0040
0060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43
0070	Subsidiaries		IFRS 10 Appendix A
0080	Joint ventures		IAS 28.3
0090	Associates		IAS 28.3
0100	Impairment or (-) reversal of impairment on non-financial assets		IAS 36.126(a),(b)
0110	Property, plant and equipment	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
0120	Investment properties	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
0130	Goodwill	BAD art 27.Vertical layout(9)	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
0140	Other intangible assets	BAD art 27.Vertical layout(9)	IAS 38.118(e)(iv)(v)
0145	Other		IAS 36.126(a),(b)
0150	TOTAL

16.8 Other administrative expenses

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

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

17.1 Assets

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Accounting scope of consolidation [Carrying amount]
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 1.27-28, Part 2.209*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	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
0050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 7.8(a)(ii);IFRS 9.Appendix A
0060	Derivatives	CRR Annex II	IFRS 9.Appendix A
0070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
0080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31
0090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32
0091	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
0092	Derivatives	CRR Annex II; Annex V.Part 1.17
0093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0094	Debt securities	Annex V.Part 1.31
0095	Loans and advances	Annex V.Part 1.32
0096	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 9.4.1.4
0097	Equity instruments		IAS 32.11
0098	Debt securities		Annex V.Part 1.31
0099	Loans and advances		Annex V.Part 1.32
0100	Financial assets designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6)	IFRS 7.8(a)(i); IFRS 9.4.1.5
0110	Equity instruments		IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
0120	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
0130	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
0141	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A
0142	Equity instruments		IAS 32.11
0143	Debt securities		Annex V.Part 1.31
0144	Loans and advances		Annex V.Part 1.32
0171	Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)
0172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0173	Debt securities	Annex V.Part 1.31
0174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
0175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)
0176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0177	Debt securities	Annex V.Part 1.31
0178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
0181	Financial assets at amortised cost		IFRS 7.8(f); IFRS 9.4.1.2
0182	Debt securities		Annex V.Part 1.31
0183	Loans and advances		Annex V.Part 1.32
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
0380	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0232	Debt securities	Annex V.Part 1.31
0233	Loans and advances	Annex V.Part 1.32
0234	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
0235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
0236	Debt securities	Annex V.Part 1.31
0237	Loans and advances	Annex V.Part 1.32
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
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 subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210	IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210
0270	Assets under reinsurance and insurance contracts	Annex V.Part 2.211	IFRS 4.IG20.(b)-(c); Annex V.Part 2.211
0280	Tangible assets	BAD art 4.Assets(10)
0290	Intangible assets	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
0300	Goodwill	BAD art 4.Assets(9); CRR art 4(1)(113)	IFRS 3.B67(d); CRR art 4(1)(113)
0310	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8,118
0320	Tax assets		IAS 1.54(n-o)
0330	Current tax assets		IAS 1.54(n); IAS 12.5
0340	Deferred tax assets	Accounting Directive art 17(1)(f); CRR art 4(1)(106)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
0350	Other assets	Annex V.Part 2.5, 6	Annex V.Part 2.5
0360	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
0365	(-) Haircuts for trading assets valued at fair value	Annex V Part 1.29
0370	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6

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

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Accounting scope of consolidation [Nominal amount]
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 2.118, 209*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010
0010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
0020	Financial guarantees given	CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
0030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
0040	OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Accounting scope of consolidation [Carrying amount]
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	*Annex V.Part 1.27-28, Part 2.209*
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	0010
0010	Financial liabilities held for trading		IFRS 7.8 (e) (ii); IFRS 9.BA.6
0020	Derivatives		IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
0030	Short positions		IFRS 9.BA7(b)
0040	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0050	Debt securities issued		Annex V.Part 1.37
0060	Other financial liabilities		Annex V.Part 1.38-41
0061	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
0062	Derivatives	CRR Annex II; Annex V.Part 1.25, 27
0063	Short positions
0064	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0065	Debt securities issued	Annex V.Part 1.37
0066	Other financial liabilities	Annex V.Part 1.38-41
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
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
0090	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
0100	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
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
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
0130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37
0140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41
0141	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)
0142	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
0143	Debt securities issued	Annex V.Part 1.37
0144	Other financial liabilities	Annex V.Part 1.38-41
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
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	Liabilities under insurance and reinsurance contracts	Annex V.Part 2.212	IFRS 4.IG20(a); Annex V.Part 2.212
0180	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)
0190	Tax liabilities		IAS 1.54(n-o)
0200	Current tax liabilities		IAS 1.54(n); IAS 12.5
0210	Deferred tax liabilities	Accounting Directive art 17(1)(f); CRR art 4(1)(108)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
0220	Share capital repayable on demand		IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
0230	Other liabilities	Annex V.Part 2.13	Annex V.Part 2.13
0240	Liabilities included in disposal groups classified as held for sale		IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
0245	Haircuts for trading liabilities valued at fair value	Annex V Part 1.29
0250	LIABILITIES		IAS 1.9(b);IG 6
0260	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22
0270	Share premium	BAD art 4.Liabilities(10); CRR art 4(124)	IAS 1.78(e); CRR art 4(1)(124)
0280	Equity instruments issued other than capital	Annex V.Part 2.18-19	Annex V.Part 2.18-19
0290	Other equity	Annex V.Part 2.20	IFRS 2.10; Annex V.Part 2.20
0300	Accumulated other comprehensive income	CRR art 4(1)(100)	CRR art 4(1)(100)
0310	Retained earnings	CRR art 4(1)(123)	CRR art 4(1)(123)
0320	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.33, D5-D8
0325	Fair value reserves	Accounting Directive art 8(1)(a)
0330	Other reserves	BAD art 4.Liabilities (11)-(13)	IAS 1.54; IAS 1.78 (e)
0335	First consolidation differences	Accounting Directive art 24(3)(c)
0340	(-) Treasury shares	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28
0350	Profit or loss attributable to owners of the parent	BAD art 4.Liabilities(14)	IFRS 10.B94
0360	(-) Interim dividends	CRR Article 26 (2)	IAS 32.35
0370	Minority interests [Non-controlling interests]	Accounting Directive art 24(4)	IAS 1.54(q); IFRS 10.22, .B94
0380	TOTAL EQUITY		IAS 1.9(c), IG 6
0390	TOTAL EQUITY AND TOTAL LIABILITIES	BAD art 4.Liabilities	IAS 1.IG6

18 Information on performing and non-performing exposures

18.0 Information on performing and non-performing exposures

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