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)
| *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | *Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | ||||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | |||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Financial guarantees received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0080 | Collateral received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0090 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0100 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0110 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0120 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0130 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0140 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0150 | Immovable property collateral received on loans and advances | Annex V.Part 2.319, 326 | Annex V.Part 2.319, 326 | |||||||||||||||||
| 0160 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0170 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0180 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0190 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0200 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0210 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0220 | Memorandum item: Collateral received on loans and advances - uncapped amounts | Annex V.Part 2.319, 326, 327 | Annex V.Part 2.319, 326, 327 | |||||||||||||||||
| 0230 | of which: Immovable property collateral | Annex V.Part 2.319, 326, 327 | Annex V.Part 2.319, 326, 327 |
23.6 Loans and advances: Accumulated partial write-offs
| *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | *Accumulated partial write-offs (Annex V.Part 2.72, 74)* | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Performing | Performing | Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | Non Performing | ||||||
| Unlikely to pay that are not past due or past due <= 90 days | Unlikely to pay that are not past due or past due <= 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | Past due > 90 days | |||||||||||
| of which: Exposures with forbearance measures | of which: Past due > 30 days <= 90 days | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | of which: Exposures with forbearance measures | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 years <=2 years | Past due > 2 years <=5 years | Past due > 5 years <=7 years | Past due > 7 years | |||||||||
| References National GAAP compatible IFRS | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-239 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| References National GAAP based on BAD | Annex V.Part 1.32 | Annex V. Part 2. 256, 259-263 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 259-261 | Annex V. Part 2. 213-216, 226-232 | Annex V. Part 2.256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236, 256, 259-262 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | Annex V. Part 2.222, 235-236 | |||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | ||||
| 0010 | Loans and advances | Annex V.Part 1.32, 44(a), Part 2.319 | Annex V.Part 1.32, 44(a), Part 2.319 | |||||||||||||||||
| 0020 | of which: Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |||||||||||||||||
| 0030 | of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87 | Annex V.Part 2.86(a), 87 | |||||||||||||||||
| 0040 | of which: Non-financial corporations - SMEs | Annex V.Part 1.42(e), SME Art 1 2(a) | Annex V.Part 1.42(e), SME Art 1 2(a) | |||||||||||||||||
| 0050 | of which: Commercial Real Estate (CRE) loans to SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix | |||||||||||||||||
| 0060 | of which: Non-financial corporations - other than SMEs | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |||||||||||||||||
| 0070 | of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | Annex V.Part 2.239ix | Annex V.Part 2.239ix |
24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year
24.1 Loans and advances: Inflows and outflows of non-performing exposures
| References National GAAP based on BAD | References National GAAP compatible IFRS | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | *Gross Carrying amount (Annex V. Part 1.34)* | ||
|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | of which: Loans collateralised by residential immovable property | of which: SMEs | of which: SMEs | of which: CRE loans to NFCs other than SMEs | |||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | of which: Loans collateralised by residential immovable property | of which: Commercial Real Estate (CRE) loans | of which: CRE loans to NFCs other than SMEs | ||||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
| 0010 | Opening balance | Annex V.Part 2.328 | Annex V.Part 2.328 | |||||||
| 0020 | Inflows | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0030 | Inflow due to reclassification from performing not forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0040 | Inflow due to reclassification from performing forborne | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0050 | of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing | Annex V.Part 2.239ii, 239iii, 239vi, 329(b) | Annex V.Part 2.239ii, 239iii, 239vi, 329(b) | |||||||
| 0060 | Inflow due to purchase of exposures | Annex V.Part 2.239ii, 239iii, 239vi, 329 | Annex V.Part 2.239ii, 239iii, 239vi, 329 | |||||||
| 0070 | Inflow due to accrued interest | Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) | Annex V.Part 2.239ii, 239iii, 239vi, 329 (a) | |||||||
| 0080 | Inflow due to other reasons | Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) | Annex V.Part 2.239ii, 239iii, 239vi, 329 (c) | |||||||
| 0090 | Of which: Inflow more than once | Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (a) | |||||||
| 0100 | Of which: Inflow of exposures granted in the past 24 months | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
| 0110 | Of which: Inflow of exposures granted during the period | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | Annex V.Part 2.239ii, 239iii, 239vi, 330 (b) | |||||||
| 0120 | Outflows | Annex V.Part 2.239iii-239v, 331, 332 | Annex V.Part 2.239iii-239v, 331, 332 | |||||||
| 0130 | Outflow due to reclassification as performing not forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
| 0140 | Outflow due to reclassification as performing forborne | Annex V.Part 2.239iii-239v(a), 331, 332 | Annex V.Part 2.239iii-239v(a), 331, 332 | |||||||
| 0150 | Outflow due to partial or total loan repayment | Annex V.Part 2.239iii-239v(b), 331, 332 | Annex V.Part 2.239iii-239v(b), 331, 332 | |||||||
| 0160 | Outflow due to collateral liquidations | Annex V.Part 2.239iii-239v(c), 331, 332 | Annex V.Part 2.239iii-239v(c), 331, 332 | |||||||
| 0170 | Net cumulated recoveries from collateral liquidation | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
| 0180 | of which: Write-offs in the context of collateral liquidations | Annex V.Part 2.239iii-239v(c) | Annex V.Part 2.239iii-239v(c) | |||||||
| 0190 | Outflow due to taking possession of collateral | Annex V.Part 2.239iii-239v(d), 331, 332 | Annex V.Part 2.239iii-239v(d), 331, 332 | |||||||
| 0200 | Net cumulated recoveries from taking possession of collateral | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
| 0210 | of which: Write-offs in the context of taking possession of collateral | Annex V.Part 2.239iii-239v(d) | Annex V.Part 2.239iii-239v(d) | |||||||
| 0220 | Outflow due to sale of instruments | Annex V.Part 2.239iii-239v(e), 331, 332 | Annex V.Part 2.239iii-239v(e), 331, 332 | |||||||
| 0230 | Net cumulated recoveries from sale of instruments | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
| 0240 | of which: Write-offs in the context of sale of instruments | Annex V.Part 2.239iii-239v(e) | Annex V.Part 2.239iii-239v(e) | |||||||
| 0250 | Outflow due to risk transfers | Annex V.Part 2.239iii-239v(f), 331, 332 | Annex V.Part 2.239iii-239v(f), 331, 332 | |||||||
| 0260 | Net cumulated recoveries from risk transfers | Annex V.Part 2.333 | Annex V.Part 2.333 | |||||||
| 0270 | of which: Write-offs in the context of risk transfers | Annex V.Part 2.239iii-239v(f) | Annex V.Part 2.239iii-239v(f) | |||||||
| 0280 | Outflow due to write-offs | Annex V.Part 2.239iii-239v(g), 331, 332 | Annex V.Part 2.239iii-239v(g), 331, 332 | |||||||
| 0290 | Outflow due to reclassification as held for sale | Annex V.Part 2.239iii-239vi, 331, 332 | Annex V.Part 2.239iii-239vi, 331, 332 | |||||||
| 0300 | Outflow due to other reasons | Annex V.Part 2.239iii-239v(h), 331, 332 | Annex V.Part 2.239iii-239v(h), 331, 332 | |||||||
| 0310 | Of which: Outflow of non-performing exposures that became non-performing during the period | Annex V.Part 2.334 | Annex V.Part 2.334 | |||||||
| 0320 | Closing balance | Annex V.Part 2.328 | Annex V.Part 2.328 |
24.2 Loans and advances: Flow of impairments and 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 | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | Accumulated impairment and accumulated negative changes in fair value due to credit risk | ||
|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | Non-performing exposures - loans and advances | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.32, Part 2.69-71, 213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
| 0010 | Opening balance | Annex V.Part 2.335 | Annex V.Part 2.335 | |||||||
| 0020 | Increases during the period | Annex V.Part 2.336 | Annex V.Part 2.336 | |||||||
| 0030 | Of which: impairments against interest accrued | Annex V.Part 2.337 | Annex V.Part 2.337 | |||||||
| 0040 | Decreases during the period | Annex V.Part 2.338 | Annex V.Part 2.338 | |||||||
| 0050 | Of which: Reversal of impairment and negative changes in fair value due to credit risk | Annex V.Part 2.339(a) | Annex V.Part 2.339(a) | |||||||
| 0060 | Of which: Release of allowances due to unwinding process | Annex V.Part 2.339(b) | Annex V.Part 2.339(b) | |||||||
| 0070 | Closing balance | Annex V.Part 2.335 | Annex V.Part 2.335 |
24.3 Loans and advances: Write-offs of non-performing exposures during the period
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | Gross Carrying amount | ||
|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | Non-performing exposures - Loans and advances | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | of which: Loans collateralised by residential immovable property | Of which: Commercial Real Estate (CRE) loans to SMEs | Of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs | ||||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.32, 34, Part 2.213-216, 223-239 | Annex V.Part 1.42(f), 44(a) | Annex V.Part 2.86(a), 87 | Annex V.Part 1.42(e), 44(a) | SME Art 1 2(a) | SME Art 1 2(a), Annex V.Part 2.239ix | Annex V.Part 2.239ix | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
| 0010 | Write-offs during the period | Annex V.Part 2.340 | Annex V.Part 2.340 | |||||||
| 0020 | Of which: Debt forgiveness | Annex V.Part 2.340 | Annex V.Part 2.340 |
25. Collateral obtained by taking possession and execution processes
25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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) | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | Of which: Non-current assets held-for-sale | Of which: Non-current assets held-for-sale | ||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Debt balance reduction | Debt balance reduction | <= 2 years | <= 2 years | > 2 years <= 5 years | > 2 years <= 5 years | > 5 years | > 5 years | Of which: Non-current assets held-for-sale | Of which: Non-current assets held-for-sale | ||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | Value at initial recognition | Carrying amount | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | IFRS 5.6, Annex V.Part 2.175, 175i, 344 | IFRS 5.6, Annex V.Part 1.27, Part 2.175 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.34, Part 2.343 | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 352 | Annex V.Part 2.175, 175i, 348 | Annex V.Part 1.27, Part 2.175, 348 | Annex V.Part 2.175, 175i, 344 | Annex V.Part 1.27, Part 2.175 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | ||
| 0010 | Opening balance | Annex V.Part 2.341, 342 | Annex V.Part 2.341, 342 | ||||||||||||
| 0020 | Inflows of collateral during the period | Annex V.Part 2.345, 349 | Annex V.Part 2.345, 349 | ||||||||||||
| 0030 | Inflow due to new collateral obtained by taking possession | Annex V.Part 2.345, 349 | Annex V.Part 2.345, 349 | ||||||||||||
| 0040 | Inflow due to positive changes in value | Annex V.Part 2.345, 349 | Annex V.Part 2.345, 349 | ||||||||||||
| 0050 | Outflows of collateral during the period | Annex V.Part 2.346, 349 | Annex V.Part 2.346, 349 | ||||||||||||
| 0060 | Outflow for which cash was collected | Annex V.Part 2.347, 349 | Annex V.Part 2.347, 349 | ||||||||||||
| 0070 | Cash collected net of costs | Annex V.Part 2.347 | Annex V.Part 2.347 | ||||||||||||
| 0080 | Profits/(-) losses from sale of collateral obtained by taking possession | Annex V.Part 2.347 | Annex V.Part 2.347 | ||||||||||||
| 0090 | Outflow with replacement by financial instrument | Annex V.Part 2.346, 349 | Annex V.Part 2.346, 349 | ||||||||||||
| 0100 | Financing granted | Annex V.Part 2.347 | Annex V.Part 2.347 | ||||||||||||
| 0110 | Outflow due to negative changes in value | Annex V.Part 2.346, 349 | Annex V.Part 2.346, 349 | ||||||||||||
| 0120 | Closing balance | Annex V.Part 2.341, 342 | Annex V.Part 2.341, 342 |
25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.34, Part 2.343 | Annex V.Part 1.34, Part 2.343 | 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 | Annex V.Part 2.175, 175i | Annex V.Part 1.27, Part 2.175 | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0020 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | Annex V. Part 2.350, 352(a) | ||||||||||||||||
| 0030 | Commercial immovable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0040 | Of which: under construction / development | Annex V. Part 2.350, 352(a) | 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) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0060 | Of which: Land with planning permission for development | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0070 | Of which: Land without planning permission for development | Annex V. Part 2.350, 352(b) | Annex V. Part 2.350, 352(b) | ||||||||||||||||
| 0080 | Movable property | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0090 | Equity and debt securities | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0100 | Other | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0110 | Total | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 | ||||||||||||||||
| 0120 | Number of Collateral obtained by taking possession | Annex V. Part 2.350, 351 | Annex V. Part 2.350, 351 |
25.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E)
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Annex V.Part 1.34, Part 2.343 | Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.175, 175i | Annex V.Part 1.27, Part 2.175 | Annex V.Part 2.175, 175ii | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | ||
| 0010 | Total | Annex V.Part 2.341, 357-358 | 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 | Annex V.Part 2.341, 345, 357-358 |
26. Forbearance management and quality of forbearance
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||
| 0010 | Number of instruments | Annex V. Part 2.320, 355, 356 | 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 | Annex V.Part 1.34, Part 2.355, 357, 359 | |||||||||
| 0030 | Grace period/payment moratorium | Annex V.Part 2.358(a) | Annex V.Part 2.358(a) | |||||||||
| 0040 | Interest rate reduction | Annex V.Part 2.358(b) | Annex V.Part 2.358(b) | |||||||||
| 0050 | Extension of maturity/term | Annex V.Part 2.358(c) | Annex V.Part 2.358(c) | |||||||||
| 0060 | Rescheduled payments | Annex V.Part 2.358(d) | Annex V.Part 2.358(d) | |||||||||
| 0070 | Debt forgiveness | Annex V.Part 2.358(e) | Annex V.Part 2.358(e) | |||||||||
| 0080 | Debt asset swaps | Annex V.Part 2.358(f) | Annex V.Part 2.358(f) | |||||||||
| 0090 | Other forbearance measures | Annex V.Part 2.358(g) | 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 | Annex V.Part 1.34, Part 2.355 | ||||||||||
| 0100 | Loans and advances having been forborne twice | Annex V.Part 2.360(a)(i) | Annex V.Part 2.360(a)(i) | |||||||||
| 0110 | Loans and advances having been forborne more than twice | Annex V.Part 2.360(a)(i) | 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) | 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) | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Carrying amount | Carrying amount |
|---|---|---|---|---|---|---|
| By nature of the activities | By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | Securitisation Special Purpose Entities | Asset management | Other activities |
| By nature of the activities | By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | Annex V.Part 2.213-239 | |||
| 0030 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 0040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||
| 0050 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||
| 0060 | Loans and advances | Annex V.Part 1.32 | 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 | CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 0100 | 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 | |||
| 0110 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
| Nominal amount | Nominal amount | Nominal amount | ||||
| 0120 | Off-balance sheet exposures given by the reporting institution | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | 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 | Annex V.Part 2.117 |
31. Related parties
31.1 Related parties: amounts payable to and amounts receivable from
| References National GAAP based on BAD | References National GAAP compatible IFRS | Outstanding balances | Outstanding balances | Outstanding balances | Outstanding balances | Outstanding balances | ||
|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p) | ||
| Annex V.Part 2.288-291 | Annex V.Part 2.288-291 | 0010 | 0020 | 0030 | 0040 | 0050 | ||
| 0010 | Selected financial assets | IAS 24.18(b) | ||||||
| 0020 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||
| 0030 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||
| 0040 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||||
| 0050 | of which: non-performing | Annex V. Part 2.213-239 | 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 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||
| 0080 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||||
| 0090 | Nominal amount of loan commitments, financial guarantees and other commitments given | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||||
| 0100 | of which: non-performing | Annex V. Part 2.117 | IAS 24.18(b); Annex V. Part 2.117 | |||||
| 0110 | Loan commitments, financial guarantees and other commitments received | Annex V.Part 2.102-103, 113-115, 290 | IAS 24.18(b); Annex V.Part 2.290 | |||||
| 0120 | Notional amount of derivatives | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||||
| 0131 | Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures | Annex V.Part 2.69-71, 291 | 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 | Annex V.Part 2.11, 106, 291 |
31.2 Related parties: expenses and income generated by transactions with
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Current period | Current period | Current period | Current period | ||
|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | ||
| References National GAAP based on BAD | References National GAAP compatible IFRS | |||||||
| Annex V.Part 2.288-289, 292-293 | Annex V.Part 2.288-289, 292-293 | 0010 | 0020 | 0030 | 0040 | 0050 | ||
| 0010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.31 | IAS 24.18(a); Annex V.Part 2.31 | |||||
| 0020 | Interest expenses | BAD art 27.Vertical layout(2); Annex V.Part 2.31 | IAS 24.18(a); IAS 1.97; Annex V.Part 2.31 | |||||
| 0030 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.40 | IAS 24.18(a); Annex V.Part 2.40 | |||||
| 0040 | Fee and commission income | BAD art 27.Vertical layout(4) | IAS 24.18(a); IFRS 7.20(c) | |||||
| 0050 | Fee and commission expenses | BAD art 27.Vertical layout(5) | 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 | BAD art 27.Vertical layout(6) | IAS 24.18(a) | |||||
| 0070 | Gains or (-) losses on de-recognition of other than financial assets | Annex V.Part 2.292 | IAS 24.18(a); Annex V.Part 2.292 | |||||
| 0080 | Impairment or (-) reversal of impairment on non-performing exposures | Annex V. Part 2.293 | 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 | 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 National GAAP based on BAD Annex V.Part 2.298*** | *References National GAAP compatible IFRS 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 National GAAP based on BAD Annex V.Part 2.298*** | *References National GAAP compatible IFRS 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* | ||||
| ASSETS | ASSETS | ASSETS | ASSETS | 0010 | 0020 | 0030 | 0040 | ||
| 0015 | Financial assets at amortised cost | *References National GAAP based on BAD Annex V.Part 2.298*** | *References National GAAP compatible IFRS Annex V.Part 2.298*** | Accounting Directive art 8(4)(b), (6); IAS 39.9 | IFRS 7.8(f); IFRS 9.4.1.2 | ||||
| 0016 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | ||||||
| 0017 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | ||||||
| 0021 | 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 | |||||||
| 0022 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||
| 0023 | Debt securities | Annex V.Part 1.31 | |||||||
| 0024 | Loans and advances | Annex V.Part 1.32 | |||||||
| 0031 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |||||||
| 0032 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||
| 0033 | Debt securities | Annex V.Part 1.31 | |||||||
| 0034 | Loans and advances | Annex V.Part 1.32 | |||||||
| LIABILITIES | LIABILITIES | ||||||||
| 0070 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | ||||||
| 0080 | 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 | ||||||
| 0090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||||
| 0100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||||
| 0101 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |||||||
| 0102 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||||
| 0103 | Debt securities issued | Annex V.Part 1.37 | |||||||
| 0104 | Other financial liabilities | Annex V.Part 1.38-41 |
41.2 Use of the Fair Value Option
| References National GAAP based on BAD | References National GAAP compatible IFRS | *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 | References National GAAP compatible IFRS | Accounting mismatch | Managed on a fair value basis | Hybrid contracts | Managed for credit risk | ||||
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | ||||
| ASSETS | ASSETS | ASSETS | ASSETS | 0010 | 0020 | 0030 | 0040 | ||
| 0010 | Financial assets designated at fair value through profit or loss | References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||
| 0030 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||||
| 0040 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||||||
| LIABILITIES | LIABILITIES | ||||||||
| 0050 | 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 | ||||||
| 0060 | 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 | ||||||
| 0070 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||||
| 0080 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 |
42. Tangible and intangible assets: carrying amount by measurement method
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