Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)

Amendments

Article 1

Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows: 1. Annex I entitled ‘Simplified supervisory financial reporting’ is amended in accordance with Annex I to this Regulation; 2. Annex II entitled ‘Over-simplified supervisory financial reporting’ is amended in accordance with Annex II to this Regulation; 3. Annex IV entitled ‘“FINREP data points” under IFRS or National GAAP compatible with IFRS’ is replaced by Annex III to this Regulation; 4. Annex V entitled ‘“FINREP data points” under national accounting frameworks’ is replaced by Annex IV to this Regulation.

Final provisions

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply from 1 June 2020.

ANNEX ISupplementary provisions

ANNEX I Annex I to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘Simplified supervisory financial reporting’ is amended as follows: Tables 1 and 2 are replaced by the following: ‘ Table 1 Template number Name of the template or of the group of template   PART 1 [QUARTERLY FREQUENCY]   Balance Sheet Statement [Statement of Financial Position] 1.1 Balance Sheet Statement: assets 1.2 Balance Sheet Statement: liabilities 1.3 Balance Sheet Statement: equity 2 Statement of profit or loss   Breakdown of financial assets by instrument and by counterparty sector 4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading 4.2.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss 4.2.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income 4.4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost 4.5 Subordinated financial assets 5.1 Breakdown of non-trading loans and advances by product 6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes   Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector 8.2 Subordinated financial liabilities   Loan commitments, financial guarantees and other commitments 9.1.1 Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given 9.2 Loan commitments, financial guarantees and other commitments received 10 Derivatives – Trading and economic hedges   Hedge accounting 11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge   Movements in allowances and provisions for credit losses 12.1 Movements in allowances and provisions for credit losses   Collateral and guarantees received 13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading 13.2.1 Collateral obtained by taking possession during the period [held at the reference date] 13.3.1 Collateral obtained by taking possession accumulated 14 Fair value hierarchy: financial instruments at fair value   Breakdown of selected statement of profit or loss items 16.1 Interest income and expenses by instrument and counterparty sector 16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument   Reconciliation between accounting and CRR scope of consolidation: Balance Sheet 17.1 Reconciliation between accounting and CRR scope of consolidation: Assets 17.2 Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given 17.3 Reconciliation between accounting and CRR scope of consolidation: Liabilities   Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures 18.1 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector 18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property 19 Forborne exposures   PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]   Geographical breakdown 20.4 Geographical breakdown of assets by residence of the counterparty 20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty 20.6 Geographical breakdown of liabilities by residence of the counterparty   PART 4 [ANNUAL]   Group structure 40.1 Group structure: “entity-by-entity” Table 2 Template number Name of the template or of the group of template   PART 1 [QUARTERLY FREQUENCY]   Balance Sheet Statement [Statement of Financial Position] 1.1 Balance Sheet Statement: assets 1.2 Balance Sheet Statement: liabilities 1.3 Balance Sheet Statement: equity 2 Statement of profit or loss   Breakdown of financial assets by instrument and by counterparty sector 4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading 4.2.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss 4.2.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income 4.4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost 4.5 Subordinated financial assets 4.6 Breakdown of financial assets by instrument and by counterparty sector: trading financial assets 4.7 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss 4.8 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity 4.9 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method 4.10 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets 5.1 Breakdown of non-trading loans and advances by product 6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes   Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector 8.2 Subordinated financial liabilities   Loan commitments, financial guarantees and other commitments 9.1 Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given 9.1.1 Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given 9.2 Loan commitments, financial guarantees and other commitments received 10 Derivatives – Trading and economic hedges   Hedge accounting 11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge 11.2 Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk   Movements in allowances and provisions for credit losses 12 Movements in allowances for credit losses and impairment of equity instruments under national GAAP 12.1 Movements in allowances and provisions for credit losses   Collateral and guarantees received 13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading 13.2.1 Collateral obtained by taking possession during the period [held at the reference date] 13.3.1 Collateral obtained by taking possession accumulated 14 Fair value hierarchy: financial instruments at fair value   Breakdown of selected statement of profit or loss items 16.1 Interest income and expenses by instrument and counterparty sector 16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument 16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk   Reconciliation between accounting and CRR scope of consolidation: Balance Sheet 17.1 Reconciliation between accounting and CRR scope of consolidation: Assets 17.2 Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given 17.3 Reconciliation between accounting and CRR scope of consolidation: Liabilities   Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures 18.1 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector 18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property 19 Forborne exposures   PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]   Geographical breakdown 20.4 Geographical breakdown of assets by residence of the counterparty 20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty 20.6 Geographical breakdown of liabilities by residence of the counterparty   PART 4 [ANNUAL]   Group structure 40.1 Group structure: “entity-by-entity”’

ANNEX IISupplementary provisions

ANNEX II Annex II to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘Over-simplified supervisory financial reporting’ is amended as follows: Tables 3 and 4 are replaced by the following: ‘ Table 3 Template number Name of the template or of the group of template   PART 1 [QUARTERLY FREQUENCY]   Balance Sheet Statement [Statement of Financial Position] 1.1 Balance Sheet Statement: assets 1.2 Balance Sheet Statement: liabilities 1.3 Balance Sheet Statement: equity 2 Statement of profit or loss   Breakdown of financial assets by instrument and by counterparty sector 4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading 4.2.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss 4.2.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income 4.4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost 4.5 Subordinated financial assets 5.1 Breakdown of non-trading loans and advances by product   Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector 8.2 Subordinated financial liabilities   Loan commitments, financial guarantees and other commitments 9.1.1 Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given 10 Derivatives – Trading and economic hedges   Hedge accounting 11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge   Movements in allowances and provisions for credit losses 12.1 Movements in allowances and provisions for credit losses 14 Fair value hierarchy: financial instruments at fair value   Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures 18.1 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector 18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property 19 Forborne exposures Table 4 Template number Name of the template or of the group of template   PART 1 [QUARTERLY FREQUENCY]   Balance Sheet Statement [Statement of Financial Position] 1.1 Balance Sheet Statement: assets 1.2 Balance Sheet Statement: liabilities 1.3 Balance Sheet Statement: equity 2 Statement of profit or loss   Breakdown of financial assets by instrument and by counterparty sector 4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading 4.2.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss 4.2.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income 4.4.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost 4.5 Subordinated financial assets 4.6 Breakdown of financial assets by instrument and by counterparty sector: trading financial assets 4.7 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss 4.8 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity 4.9 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method 4.10 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets 5.1 Breakdown of non-trading loans and advances by product   Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector 8.2 Subordinated financial liabilities   Loan commitments, financial guarantees and other commitments 9.1 Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given 9.1.1 Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given 10 Derivatives – Trading and economic hedges   Hedge accounting 11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge 11.2 Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk   Movements in allowances and provisions for credit losses 12 Movements in allowances for credit losses and impairment of equity instruments under national GAAP 12.1 Movements in allowances and provisions for credit losses   Information on performing and non-performing exposures 18.0 Information on performing and non-performing exposures 18.1 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector 18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property 19 Forborne exposures ’

ANNEX IIISupplementary provisions

ANNEX III Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘ “FINREP data points” under IFRS or National GAAP compatible with IFRS’ is replaced by the following: ‘ANNEX IV FINREP templates for IFRS Template number Template code Name of the template or of the group of template     PART 1 [QUARTERLY FREQUENCY]     Balance Sheet Statement [Statement of Financial Position] 1.1 F 01.01 Balance Sheet Statement: assets 1.2 F 01.02 Balance Sheet Statement: liabilities 1.3 F 01.03 Balance Sheet Statement: equity 2 F 02.00 Statement of profit or loss 5.1 F 05.01 Breakdown of non-trading loans and advances by product     Breakdown of financial liabilities 8.1 F 08.01 Breakdown of financial liabilities by product and by counterparty sector 8.2 F 08.02 Subordinated financial liabilities 10 F 10.00 Derivatives - Trading and economic hedges     Hedge accounting 11.1 F 11.01 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge     Information on performing and non-performing exposures 18.0 F 18.00 Information on performing and non-performing exposures 19 F 19.00 Forborne exposures COLOUR CODE IN TEMPLATES   Data point to be submitted 1.    Balance Sheet Statement [Statement of Financial Position] 1.1    Assets   References Breakdown in table Carrying amount Annex V.Part 1.27 010 010 Cash, cash balances at central banks and other demand deposits IAS 1.54 (i)     020 Cash on hand Annex V.Part 2.1     030 Cash balances at central banks Annex V.Part 2.2     040 Other demand deposits Annex V.Part 2.3 5   050 Financial assets held for trading IFRS 9.Appendix A     060 Derivatives IFRS 9.Appendix A 10   070 Equity instruments IAS 32.11 4   080 Debt securities Annex V.Part 1.31 4   090 Loans and advances Annex V.Part 1.32 4   096 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS 9.4.1.4 4   097 Equity instruments IAS 32.11 4   098 Debt securities Annex V.Part 1.31 4   099 Loans and advances Annex V.Part 1.32 4   100 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 4   120 Debt securities Annex V.Part 1.31 4   130 Loans and advances Annex V.Part 1.32 4   141 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A 4   142 Equity instruments IAS 32.11 4   143 Debt securities Annex V.Part 1.31 4   144 Loans and advances Annex V.Part 1.32 4   181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2 4   182 Debt securities Annex V.Part 1.31 4   183 Loans and advances Annex V.Part 1.32 4   240 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.22 11   250 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS 9.6.5.8     260 Investments in subsidiaries, joint ventures and associates IAS 1.54(e); Annex V.Part 1.21, Part 2.4 40   270 Tangible assets       280 Property, Plant and Equipment IAS 16.6; IAS 1.54(a); IFRS 16.47(a) 21, 42   290 Investment property IAS 40.5; IAS 1.54(b); IFRS 16.48 21, 42   300 Intangible assets IAS 1.54(c); CRR art 4(1)(115)     310 Goodwill IFRS 3.B67(d); CRR art 4(1)(113)     320 Other intangible assets IAS 38.8,118; IFRS 16.47 (a) 21, 42   330 Tax assets IAS 1.54(n-o)     340 Current tax assets IAS 1.54(n); IAS 12.5     350 Deferred tax assets IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)     360 Other assets Annex V.Part 2.5     370 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7     380 TOTAL ASSETS IAS 1.9(a), IG 6     1.2    Liabilities   References Breakdown in table Carrying amount Annex V.Part 1.27 010 010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IFRS 9.BA.6 8   020 Derivatives IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) 10   030 Short positions IFRS 9.BA7(b) 8   040 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8   050 Debt securities issued Annex V.Part 1.37 8   060 Other financial liabilities Annex V.Part 1.38-41 8   070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IFRS 9.4.2.2 8   080 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8   090 Debt securities issued Annex V.Part 1.37 8   100 Other financial liabilities Annex V.Part 1.38-41 8   110 Financial liabilities measured at amortised cost IFRS 7.8(g); IFRS 9.4.2.1 8   120 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8   130 Debt securities issued Annex V.Part 1.37 8   140 Other financial liabilities Annex V.Part 1.38-41 8   150 Derivatives – Hedge accounting IFRS 9.6.2.1; Annex V.Part 1.26 11   160 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS 9.6.5.8     170 Provisions IAS 37.10; IAS 1.54(l) 43   180 Pensions and other post employment defined benefit obligations IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 43   190 Other long term employee benefits IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 43   200 Restructuring IAS 37.71, 84(a) 43   210 Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and 10 43   220 Commitments and guarantees given IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 9 12 43   230 Other provisions IAS 37.14 43   240 Tax liabilities IAS 1.54(n-o)     250 Current tax liabilities IAS 1.54(n); IAS 12.5     260 Deferred tax liabilities IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)     270 Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12     280 Other liabilities Annex V.Part 2.13     290 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14     300 TOTAL LIABILITIES IAS 1.9(b);IG 6     1.3    Equity   References Breakdown in table Carrying amount 010 010 Capital IAS 1.54(r), BAD art 22 46   020 Paid up capital IAS 1.78(e)     030 Unpaid capital which has been called up Annex V.Part 2.14     040 Share premium IAS 1.78(e); CRR art 4(1)(124) 46   050 Equity instruments issued other than capital Annex V.Part 2.18-19 46   060 Equity component of compound financial instruments IAS 32.28-29; Annex V.Part 2.18     070 Other equity instruments issued Annex V.Part 2.19     080 Other equity IFRS 2.10; Annex V.Part 2.20     090 Accumulated other comprehensive income CRR art 4(1)(100) 46   095 Items that will not be reclassified to profit or loss IAS 1.82A(a)     100 Tangible assets IAS 16.39-41     110 Intangible assets IAS 38.85-87     120 Actuarial gains or (-) losses on defined benefit pension plans IAS 1.7, IG6; IAS 19.120(c)     122 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12     124 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS 28.10     320 Fair value changes of equity instruments measured at fair value through other comprehensive income IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21     330 Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22     340 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22     350 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57     360 Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23     128 Items that may be reclassified to profit or loss IAS 1.82A(a) (ii)     130 Hedge of net investments in foreign operations [effective portion] IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24     140 Foreign currency translation IAS 21.52(b); IAS 21.32, 38-49     150 Hedging derivatives. Cash flow hedges reserve [effective portion] IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25     155 Fair value changes of debt instruments measured at fair value through other comprehensive income IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26     165 Hedging instruments [not designated elements] IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60     170 Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12     180 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS 28.10     190 Retained earnings CRR art 4(1)(123)     200 Revaluation reserves IFRS 1.30, D5-D8; Annex V.Part 2.28     210 Other reserves IAS 1.54; IAS 1.78(e)     220 Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method IAS 28.11; Annex V.Part 2.29     230 Other Annex V.Part 2.29     240 (-) Treasury shares IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 46   250 Profit or loss attributable to owners of the parent IAS 1.81B (b)(ii) 2   260 (-) Interim dividends IAS 32.35     270 Minority interests [Non-controlling interests] IAS 1.54(q)     280 Accumulated Other Comprehensive Income CRR art 4(1)(100) 46   290 Other items   46   300 TOTAL EQUITY IAS 1.9(c), IG 6 46   310 TOTAL EQUITY AND TOTAL LIABILITIES IAS 1.IG6     2.    Statement of profit or loss   References Breakdown in table Current period 010 010 Interest income IAS 1.97; Annex V.Part 2.31 16   020 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34     025 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1     030 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e)     041 Financial assets at fair value through other comprehensive income IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A     051 Financial assets at amortised cost IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2     070 Derivatives - Hedge accounting, interest rate risk IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35     080 Other assets Annex V.Part 2.36     085 Interest income on liabilities IFRS 9.5.7.1, Annex V.Part 2.37     090 (Interest expenses) IAS 1.97; Annex V.Part 2.31 16   100 (Financial liabilities held for trading) IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34     110 (Financial liabilities designated at fair value through profit or loss) IFRS 7.20(a)(i), B5(e)     120 (Financial liabilities measured at amortised cost) IFRS 7.20(b); IFRS 9.5.7.2     130 (Derivatives - Hedge accounting, interest rate risk) IAS 39.9; Annex V.Part 2.35     140 (Other liabilities) Annex V.Part 2.38     145 (Interest expense on assets) IFRS 9.5.7.1, Annex V.Part 2.39     150 (Expenses on share capital repayable on demand) IFRIC 2.11     160 Dividend income Annex V.Part 2.40 31   170 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40     175 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40     191 Financial assets at fair value through other comprehensive income IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41     192 Investments in subsidiaries, joint ventures and associates accounted for using other than equity method Annex V Part 2 .42     200 Fee and commission income IFRS 7.20(c) 22   210 (Fee and commission expenses) IFRS 7.20(c) 22   220 Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net Annex V.Part 2.45 16   231 Financial assets at fair value through other comprehensive income IFRS 9.4.12A; IFRS 9.5.7.10-11     241 Financial assets at amortised cost IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2     260 Financial liabilities measured at amortised cost IFRS 7.20(a)(v); IFRS 9.5.7.2     270 Other       280 Gains or (-) losses on financial assets and liabilities held for trading, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 16   287 Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46     290 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 16, 45   300 Gains or (-) losses from hedge accounting, net Annex V.Part 2.47 16   310 Exchange differences [gain or (-) loss], net IAS 21.28, 52 (a)     330 Gains or (-) losses on derecognition of non-financial assets, net IAS 1.34; Annex V. Part 2.48 45   340 Other operating income Annex V.Part 2.314-316 45   350 (Other operating expenses) Annex V.Part 2.314-316 45   355 TOTAL OPERATING INCOME, NET       360 (Administrative expenses)       370 (Staff expenses) IAS 19.7; IAS 1.102, IG 6 44   380 (Other administrative expenses)   16   385 (Cash contributions to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i     390 (Depreciation) IAS 1.102, 104     400 (Property, Plant and Equipment) IAS 1.104; IAS 16.73(e)(vii)     410 (Investment Properties) IAS 1.104; IAS 40.79(d)(iv)     420 (Other intangible assets) IAS 1.104; IAS 38.118(e)(vi)     425 Modification gains or (-) losses, net IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49     426 Financial assets at fair value through other comprehensive income IFRS 7.35J     427 Financial assets at amortised cost IFRS 7.35J     430 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g) 9 12 43   435 (payment commitments to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i     440 (Commitments and guarantees given) IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50     450 (Other provisions)       460 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 12   481 (Financial assets at fair value through other comprehensive income) IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 12   491 (Financial assets at amortised cost) IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 12   510 (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) IAS 28.40-43 16   520 (Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126(a)(b) 16   530 (Property, plant and equipment) IAS 16.73(e)(v-vi)     540 (Investment properties) IAS 40.79(d)(v)     550 (Goodwill) IFRS 3.Appendix B67(d)(v); IAS 36.124     560 (Other intangible assets) IAS 38.118 (e)(iv)(v)     570 (Other) IAS 36.126 (a)(b)     580 Negative goodwill recognised in profit or loss IFRS 3.Appendix B64(n)(i)     590 Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method Annex V.Part 2.54     600 Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations IFRS 5.37; Annex V.Part 2.55     610 PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS 1.102, IG 6; IFRS 5.33 A     620 (Tax expense or (-) income related to profit or loss from continuing operations) IAS 1.82(d); IAS 12.77     630 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS IAS 1, IG 6     640 Profit or (-) loss after tax from discontinued operations IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56     650 Profit or (-) loss before tax from discontinued operations IFRS 5.33(b)(i)     660 (Tax expense or (-) income related to discontinued operations) IFRS 5.33 (b)(ii),(iv)     670 PROFIT OR (-) LOSS FOR THE YEAR IAS 1.81A(a)     680 Attributable to minority interest [non-controlling interests] IAS 1.81B (b)(i)     690 Attributable to owners of the parent IAS 1.81B (b)(ii)     5.    Breakdown of non-trading loans and advances by product 5.1    Loans and advances other than held for trading and trading assets by product     References Gross carrying amount Carrying amount Annex V.Part 1.27 Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Annex V.Part 1.34 Annex V.Part 1.42(a) Annex V.Part 1.42(b) Annex V.Part 1.42(c) Annex V.Part 1.42(d) Annex V.Part 1.42(e) Annex V.Part 1.42(f) 005 010 020 030 040 050 060 By product 010 On demand [call] and short notice [current account] Annex V.Part 2.85(a)               020 Credit card debt Annex V.Part 2.85(b)               030 Trade receivables Annex V.Part 2.85(c)               040 Finance leases Annex V.Part 2.85(d)               050 Reverse repurchase loans Annex V.Part 2.85(e)               060 Other term loans Annex V.Part 2.85(f)               070 Advances that are not loans Annex V.Part 2.85(g)               080 LOANS AND ADVANCES Annex V.Part 1.32, 44(a)               By collateral 090 of which: Loans collateralized by immovable property Annex V.Part 2.86(a), 87               100 of which: other collateralized loans Annex V.Part 2.86(b), 87               By purpose 110 of which: credit for consumption Annex V.Part 2.88(a)               120 of which: lending for house purchase Annex V.Part 2.88(b)               By subordination 130 of which: project finance loans Annex V.Part 2.89; CRR Art 147(8)               8.    Breakdown of financial liabilities 8.1    Breakdown of financial liabilities by product and by counterparty sector     Carrying amount Annex V.Part 1.27 Accumulated changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting References National GAAP compatible IFRS IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1 IFRS 7.24A(a); IFRS 9.6 CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 010 020 030 037 040 010 Derivatives IFRS 9.BA.7(a)           020 Short positions FRS 9.BA.7(b)           030 Equity instruments IAS 32.11           040 Debt securities Annex V.Part 1.31           050 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36           060 Central banks Annex V.Part 1.42(a), 44(c)           070 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1           080 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2           090 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97           100 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4           110 General governments Annex V.Part 1.42(b), 44(c)           120 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1           130 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2           140 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97           150 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4           160 Credit institutions Annex V.Part 1.42(c),44(c)           170 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1           180 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2           190 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97           200 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4           210 Other financial corporations Annex V.Part 1.42(d),44(c)           220 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1           230 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2           240 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97           250 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4           260 Non-financial corporations Annex V.Part 1.42(e), 44(c)           270 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1           280 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2           290 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97           300 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4           310 Households Annex V.Part 1.42(f), 44(c)           320 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1           330 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2           340 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97           350 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4           360 Debt securities issued Annex V.Part 1.37, Part 2.98           370 Certificates of deposits Annex V.Part 2.98(a)           380 Asset-backed securities CRR art 4(1)(61)           390 Covered bonds CRR art 129           400 Hybrid contracts Annex V.Part 2.98(d)           410 Other debt securities issued Annex V.Part 2.98(e)           420 Convertible compound financial instruments IAS 32.AG 31           430 Non-convertible             440 Other financial liabilities Annex V.Part 1.38-41           445 of which: lease liabilities IFRS 16.22, 26-28, 47(b)           450 FINANCIAL LIABILITIES             8.2    Subordinated financial liabilities   References Carriyng amount Designated at fair value through profit or loss At amortized cost IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1 010 020 010 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36     020 Debt securities issued Annex V.Part 1.37     030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.99-100     10.    Derivatives - Trading and economic hedges By type of risk / By product or by type of market References Carrying amount Notional amount Financial assets Held for trading and trading Financial liabilities Held for trading and trading Total Trading of which: sold Annex V.Part 2.120, 131 IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 Annex V.Part 2.133-135 Annex V.Part 2.133-135 010 020 030 040 010 Interest rate Annex V.Part 2.129(a)         020 of which: economic hedges Annex V.Part 2.137-139         030 OTC options Annex V.Part 2.136         040 OTC other Annex V.Part 2.136         050 Organized market options Annex V.Part 2.136         060 Organized market other Annex V.Part 2.136         070 Equity Annex V.Part 2.129(b)         080 of which: economic hedges Annex V.Part 2.137-139         090 OTC options Annex V.Part 2.136         100 OTC other Annex V.Part 2.136         110 Organized market options Annex V.Part 2.136         120 Organized market other Annex V.Part 2.136         130 Foreign exchange and gold Annex V.Part 2.129(c)         140 of which: economic hedges Annex V.Part 2.137-139         150 OTC options Annex V.Part 2.136         160 OTC other Annex V.Part 2.136         170 Organized market options Annex V.Part 2.136         180 Organized market other Annex V.Part 2.136         190 Credit Annex V.Part 2.129(d)         195 of which: economic hedges with use of the fair value option IFRS 9.6.7.1; Annex V.Part 2.140         201 of which: other economic hedges Annex V.Part 2.137-140         210 Credit default swap           220 Credit spread option           230 Total return swap           240 Other           250 Commodity Annex V.Part 2.129(e)         260 of which: economic hedges Annex V.Part 2.137-139         270 Other Annex V.Part 2.129(f)         280 of which: economic hedges Annex V.Part 2.137-139         290 DERIVATIVES IFRS 9.Appendix A         300 of which: OTC - credit institutions Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142         310 of which: OTC - other financial corporations Annex V.Part 1.42(d), 44(e), Part 2.141(b)         320 of which: OTC - rest Annex V.Part 1.44(e), Part 2.141(c)         11.    Hedge accounting 11.1    Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge By product or by type of market   Carrying amount Notional amount Assets Liabilities Total Hedging of which: sold References IFRS 7.24A; Annex V. Part 2.120, 131 IFRS 7.24A; Annex V. Part 2.120, 131 Annex V.Part 2.133-135 Annex V.Part 2.133-135 010 020 030 040 010 Interest rate Annex V.Part 2.129(a)         020 OTC options Annex V.Part 2.136         030 OTC other Annex V.Part 2.136         040 Organized market options Annex V.Part 2.136         050 Organized market other Annex V.Part 2.136         060 Equity Annex V.Part 2.129(b)         070 OTC options Annex V.Part 2.136         080 OTC other Annex V.Part 2.136         090 Organized market options Annex V.Part 2.136         100 Organized market other Annex V.Part 2.136         110 Foreign exchange and gold Annex V.Part 2.129(c)         120 OTC options Annex V.Part 2.136         130 OTC other Annex V.Part 2.136         140 Organized market options Annex V.Part 2.136         150 Organized market other Annex V.Part 2.136         160 Credit Annex V.Part 2.129(d)         170 Credit default swap Annex V.Part 2.136         180 Credit spread option Annex V.Part 2.136         190 Total return swap Annex V.Part 2.136         200 Other Annex V.Part 2.136         210 Commodity Annex V.Part 2.129(e)         220 Other Annex V.Part 2.129(f)         230 FAIR VALUE HEDGES IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)         240 Interest rate Annex V.Part 2.129(a)         250 OTC options Annex V.Part 2.136         260 OTC other Annex V.Part 2.136         270 Organized market options Annex V.Part 2.136         280 Organized market other Annex V.Part 2.136         290 Equity Annex V.Part 2.129(b)         300 OTC options Annex V.Part 2.136         310 OTC other Annex V.Part 2.136         320 Organized market options Annex V.Part 2.136         330 Organized market other Annex V.Part 2.136         340 Foreign exchange and gold Annex V.Part 2.129(c)         350 OTC options Annex V.Part 2.136         360 OTC other Annex V.Part 2.136         370 Organized market options Annex V.Part 2.136         380 Organized market other Annex V.Part 2.136         390 Credit Annex V.Part 2.129(d)         400 Credit default swap Annex V.Part 2.136         410 Credit spread option Annex V.Part 2.136         420 Total return swap Annex V.Part 2.136         430 Other Annex V.Part 2.136         440 Commodity Annex V.Part 2.129(e)         450 Other Annex V.Part 2.129(f)         460 CASH FLOW HEDGES IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)         470 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)         480 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK IAS 39.71, 81A, 89A, AG 114-132         490 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK IAS 39.71         500 DERIVATIVES-HEDGE ACCOUNTING IFRS 7.24A; IAS 39.9; IFRS 9.6.1         510 of which: OTC - credit institutions Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142         520 of which: OTC - other financial corporations Annex V.Part 1.42(d), 44(e), Part 2.141(b)         530 of which: OTC - rest Annex V.Part 1.44(e), Part 2.141(c)         18    Information on performing and non-performing exposures 18.0    Information on performing and non-performing exposures   References Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119   Performing Non-performing   Performing exposures - Accumulated impairment and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received   Not past due or Past due <= 30 days Past due > 30 days <= 90 days Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)   Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: defaulted of which: Credit-impaired instruments (Stage 3)   of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)   Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Past due > 5 year <= 7 years Past due > 7 years Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: Credit-impaired instruments (Stage 3) Collateral received on performing exposues Collateral received on non-performing exposures Financial guarantees received on performing exposures Financial guarantees received on non-performing exposures 010 020 030 055 056 057 060 070 080 090 101 102 106 107 109 110 121 130 140 141 142 150 160 170 180 191 192 196 197 950 951 201 200 205 210 Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) Annex V. Part 2. 213-216, 223-239 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 Annex V. Part 2. 222, 235-236 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part 2.237(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) Annex V. Part 2. 238 Annex V. Part 2. 238 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.1; IFRS 9. Appendix A; Annex V. Part 2.237(a) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3                                                                       010 Debt securities Annex V.Part 1.31, 44(b)                                                                       020 Central banks Annex V.Part 1.42(a)                                                                       030 General governments Annex V.Part 1.42(b)                                                                       040 Credit institutions Annex V.Part 1.42(c)                                                                       050 Other financial corporations Annex V.Part 1.42(d)                                                                       060 Non-financial corporations Annex V.Part 1.42(e)                                                                       070 Loans and advances Annex V.Part 1.32, 44(a)                                                                       080 Central banks Annex V.Part 1.42(a)                                                                       090 General governments Annex V.Part 1.42(b)                                                                       100 Credit institutions Annex V.Part 1.42(c)                                                                       110 Other financial corporations Annex V.Part 1.42(d)                                                                       120 Non-financial corporations Annex V.Part 1.42(e)                                                                       130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)                                                                       140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)                                                                       150 Households Annex V.Part 1.42(f)                                                                       160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)                                                                       170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)                                                                       180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a)                                                                       181 Debt securities Annex V.Part 1.31, 44(b)                                                                       182 Central banks Annex V.Part 1.42(a)                                                                       183 General governments Annex V.Part 1.42(b)                                                                       184 Credit institutions Annex V.Part 1.42(c)                                                                       185 Other financial corporations Annex V.Part 1.42(d)                                                                       186 Non-financial corporations Annex V.Part 1.42(e)                                                                       191 Loans and advances Annex V.Part 1.32, 44(a)                                                                       192 Central banks Annex V.Part 1.42(a)                                                                       193 General governments Annex V.Part 1.42(b)                                                                       194 Credit institutions Annex V.Part 1.42(c)                                                                       195 Other financial corporations Annex V.Part 1.42(d)                                                                       196 Non-financial corporations Annex V.Part 1.42(e)                                                                       900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)                                                                       903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)                                                                       197 Households Annex V.Part 1.42(f)                                                                       910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)                                                                       913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)                                                                       201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b)                                                                       211 Debt securities Annex V.Part 1.31, 44(b)                                                                       212 Central banks Annex V.Part 1.42(a)                                                                       213 General governments Annex V.Part 1.42(b)                                                                       214 Credit institutions Annex V.Part 1.42(c)                                                                       215 Other financial corporations Annex V.Part 1.42(d)                                                                       216 Non-financial corporations Annex V.Part 1.42(e)                                                                       221 Loans and advances Annex V.Part 1.32, 44(a)                                                                       222 Central banks Annex V.Part 1.42(a)                                                                       223 General governments Annex V.Part 1.42(b)                                                                       224 Credit institutions Annex V.Part 1.42(c)                                                                       225 Other financial corporations Annex V.Part 1.42(d)                                                                       226 Non-financial corporations Annex V.Part 1.42(e)                                                                       920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)                                                                       923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)                                                                       227 Households Annex V.Part 1.42(f)                                                                       930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)                                                                       933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)                                                                       231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234                                                                       330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217                                                                       335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.220                                                                       340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224                                                                       350 Central banks Annex V.Part 1.42(a)                                                                       360 General governments Annex V.Part 1.42(b)                                                                       370 Credit institutions Annex V.Part 1.42(c)                                                                       380 Other financial corporations Annex V.Part 1.42(d)                                                                       390 Non-financial corporations Annex V.Part 1.42(e)                                                                       400 Households Annex V.Part 1.42(f)                                                                       410 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225                                                                       420 Central banks Annex V.Part 1.42(a)                                                                       430 General governments Annex V.Part 1.42(b)                                                                       440 Credit institutions Annex V.Part 1.42(c)                                                                       450 Other financial corporations Annex V.Part 1.42(d)                                                                       460 Non-financial corporations Annex V.Part 1.42(e)                                                                       470 Households Annex V.Part 1.42(f)                                                                       480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224                                                                       490 Central banks Annex V.Part 1.42(a)                                                                       500 General governments Annex V.Part 1.42(b)                                                                       510 Credit institutions Annex V.Part 1.42(c)                                                                       520 Other financial corporations Annex V.Part 1.42(d)                                                                       530 Non-financial corporations Annex V.Part 1.42(e)                                                                       540 Households Annex V.Part 1.42(f)                                                                       550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217                                                                       19.    Information forborne exposures   References Gross carrying amount / nominal amount of exposures with forbearance measures Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119   Performing exposures with forbearance measures Non-performing exposures with forbearance measures   Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received   Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing   Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non-performing prior to forbearance   Instruments with modifications in their terms and conditions Refinancing Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures   Of which: Collateral received on non-performing exposures with forbearance measures   Of which: Financial guarantees received on non-performing exposures with forbearance measures 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 175 180 185 Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-262 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 259-263 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 CRR art 178; Annex V. Part 2.264(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) Annex V. Part 2. 231, 252(a), 263 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 Annex V. Part 2. 241(a), 267 Annex V. Part 2. 241(b), 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 005 Cash balances at central banks and other demand deposits Annex V.Part 2.2, 3                                         010 Debt securities Annex V.Part 1.31, 44(b)                                         020 Central banks Annex V.Part 1.42(a)                                         030 General governments Annex V.Part 1.42(b)                                         040 Credit institutions Annex V.Part 1.42(c)                                         050 Other financial corporations Annex V.Part 1.42(d)                                         060 Non-financial corporations Annex V.Part 1.42(e)                                         070 Loans and advances Annex V.Part 1.32, 44(a)                                         080 Central banks Annex V.Part 1.42(a)                                         090 General governments Annex V.Part 1.42(b)                                         100 Credit institutions Annex V.Part 1.42(c)                                         110 Other financial corporations Annex V.Part 1.42(d)                                         120 Non-financial corporations Annex V.Part 1.42(e)                                         130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)                                         140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)                                         150 Households Annex V.Part 1.42(f)                                         160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)                                         170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)                                         180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a)                                         181 Debt securities Annex V.Part 1.31, 44(b)                                         182 Central banks Annex V.Part 1.42(a)                                         183 General governments Annex V.Part 1.42(b)                                         184 Credit institutions Annex V.Part 1.42(c)                                         185 Other financial corporations Annex V.Part 1.42(d)                                         186 Non-financial corporations Annex V.Part 1.42(e)                                         191 Loans and advances Annex V.Part 1.32, 44(a)                                         192 Central banks Annex V.Part 1.42(a)                                         193 General governments Annex V.Part 1.42(b)                                         194 Credit institutions Annex V.Part 1.42(c)                                         195 Other financial corporations Annex V.Part 1.42(d)                                         196 Non-financial corporations Annex V.Part 1.42(e)                                         900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)                                         903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)                                         197 Households Annex V.Part 1.42(f)                                         910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)                                         913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)                                         201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.249(b)                                         211 Debt securities Annex V.Part 1.31, 44(b)                                         212 Central banks Annex V.Part 1.42(a)                                         213 General governments Annex V.Part 1.42(b)                                         214 Credit institutions Annex V.Part 1.42(c)                                         215 Other financial corporations Annex V.Part 1.42(d)                                         216 Non-financial corporations Annex V.Part 1.42(e)                                         221 Loans and advances Annex V.Part 1.32, 44(a)                                         222 Central banks Annex V.Part 1.42(a)                                         223 General governments Annex V.Part 1.42(b)                                         224 Credit institutions Annex V.Part 1.42(c)                                         225 Other financial corporations Annex V.Part 1.42(d)                                         226 Non-financial corporations Annex V.Part 1.42(e)                                         920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a)                                         923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a)                                         227 Households Annex V.Part 1.42(f)                                         930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a)                                         933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b)                                         231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.249                                         330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246                                         335 DEBT INSTRUMENTS HELD FOR SALE Annex V.Part 2.247                                         340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 ’

ANNEX IVSupplementary provisions

ANNEX IV Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘ “FINREP data points” under national accounting frameworks’ is replaced by the following: ‘ANNEX V FINREP Templates for GAAP Template number Template code Name of the template or of the group of template     PART 1 [QUARTERLY FREQUENCY]     Balance Sheet Statement [Statement of Financial Position] 1.1 F 01.01 Balance Sheet Statement: assets 1.2 F 01.02 Balance Sheet Statement: liabilities 1.3 F 01.03 Balance Sheet Statement: equity 2 F 02.00 Statement of profit or loss 5.1 F 05.01 Breakdown of non-trading loans and advances by product     Breakdown of financial liabilities 8.1 F 08.01 Breakdown of financial liabilities by product and by counterparty sector 8.2 F 08.02 Subordinated financial liabilities 10 F 10.00 Derivatives - Trading and economic hedges     Hedge accounting 11.2 F 11.02 Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk     Information on performing and non-performing exposures 18.0 F 18.00 Information on performing and non-performing exposures 19 F 19.00 Forborne exposures COLOUR CODE IN TEMPLATES:   Parts for national GAAP reporters   Cell not to be submitted for reporting institutions subject to the relevant accounting framework   Data point to be submitted 1.    Balance Sheet Statement [Statement of Financial Position] 1.1    Assets   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part 1.27-28 010 010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i)     020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1     030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2     040 Other demand deposits Annex V.Part 2.3 Annex V.Part 2.3 5   050 Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 9.Appendix A     060 Derivatives CRR Annex II IFRS 9.Appendix A 10   070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 4   080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.31 4   090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.32 4   091 Trading financial assets BAD Article 32-33; Annex V.Part 1.17       092 Derivatives CRR Annex II; Annex V.Part 1.17, 27   10   093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5   4   094 Debt securities Annex V.Part 1.31   4   095 Loans and advances Annex V.Part 1.32   4   096 Non-trading financial assets mandatorily at fair value through profit or loss   IFRS 7.8(a)(ii); IFRS 9.4.1.4 4   097 Equity instruments   IAS 32.11 4   098 Debt securities   Annex V.Part 1.31 4   099 Loans and advances   Annex V.Part 1.32 4   100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS 7.8(a)(i); IFRS 9.4.1.5 4   110 Equity instruments   IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 4   120 Debt securities Annex V.Part 1.31 Annex V.Part 1.31 4   130 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32 4   141 Financial assets at fair value through other comprehensive income   IFRS 7.8(h); IFRS 9.4.1.2A 4   142 Equity instruments   IAS 32.11 4   143 Debt securities   Annex V.Part 1.31 4   144 Loans and advances   Annex V.Part 1.32 4   171 Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2)   4   172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5   4   173 Debt securities Annex V.Part 1.31   4   174 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32   4   175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8)   4   176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5   4   177 Debt securities Annex V.Part 1.31   4   178 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32   4   181 Financial assets at amortised cost   IFRS 7.8(f); IFRS 9.4.1.2 4   182 Debt securities   Annex V.Part 1.31 4   183 Loans and advances   Annex V.Part 1.32 4   231 Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19   4   390 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5   4   232 Debt securities Annex V.Part 1.31   4   233 Loans and advances Annex V.Part 1.32   4   234 Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20   4   235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5   4   236 Debt securities Annex V.Part 1.31   4   237 Loans and advances Annex V.Part 1.32   4   240 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 IFRS 9.6.2.1; Annex V.Part 1.22 11   250 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     260 Investments in subsidiaries, joint ventures and associates BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 IAS 1.54(e); Annex V.Part 1.21, Part 2.4 40   270 Tangible assets BAD art 4.Assets(10)       280 Property, Plant and Equipment   IAS 16.6; IAS 1.54(a); IFRS 16.47(a) 21, 42   290 Investment property   IAS 40.5; IAS 1.54(b); IFRS 16.48 21, 42   300 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS 1.54(c); CRR art 4(1)(115)     310 Goodwill BAD art 4.Assets(9); CRR art 4(1)(113) IFRS 3.B67(d); CRR art 4(1)(113)     320 Other intangible assets BAD art 4.Assets(9) IAS 38.8,118; IFRS 16.47 (a) 21, 42   330 Tax assets   IAS 1.54(n-o)     340 Current tax assets   IAS 1.54(n); IAS 12.5     350 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)     360 Other assets Annex V.Part 2.5, 6 Annex V.Part 2.5     370 Non-current assets and disposal groups classified as held for sale   IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7     375 (-) Haircuts for trading assets at fair value Annex V Part 1.29       380 TOTAL ASSETS BAD art 4 Assets IAS 1.9(a), IG 6     1.2    Liabilities   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part 1.27-28 010 010 Financial liabilities held for trading   IFRS 7.8 (e) (ii); IFRS 9.BA.6 8   020 Derivatives   IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) 10   030 Short positions   IFRS 9.BA7(b) 8   040 Deposits   ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8   050 Debt securities issued   Annex V.Part 1.37 8   060 Other financial liabilities   Annex V.Part 1.38-41 8   061 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6)   8   062 Derivatives CRR Annex II; Annex V.Part 1.25   10   063 Short positions     8   064 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36   8   065 Debt securities issued Annex V.Part 1.37   8   066 Other financial liabilities Annex V.Part 1.38-41   8   070 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS 39.9 IFRS 7.8 (e)(i); IFRS 9.4.2.2 8   080 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8   090 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37 8   100 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41 8   110 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS 39.47 IFRS 7.8(g); IFRS 9.4.2.1 8   120 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 8   130 Debt securities issued Annex V.Part 1.31 Annex V.Part 1.37 8   140 Other financial liabilities Annex V.Part 1.32-34 Annex V.Part 1.38-41 8   141 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3)   8   142 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36   8   143 Debt securities issued Annex V.Part 1.37   8   144 Other financial liabilities Annex V.Part 1.38-41   8   150 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 IFRS 9.6.2.1; Annex V.Part 1.26 11   160 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     170 Provisions BAD art 4.Liabilities(6) IAS 37.10; IAS 1.54(l) 43   175 Funds for general banking risks [if presented within liabilities] BAD art 38.1; CRR art 4(112); Annex V.Part 2.15       180 Pensions and other post employment defined benefit obligations Annex V.Part 2.9 IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 43   190 Other long term employee benefits Annex V.Part 2.10 IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 43   200 Restructuring   IAS 37.71, 84(a) 43   210 Pending legal issues and tax litigation   IAS 37.Appendix C. Examples 6 and 10 43   220 Commitments and guarantees given BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 9 12 43   230 Other provisions BAD Article 4 Liabilities (6)(c ), Off balance sheet items IAS 37.14 43   240 Tax liabilities   IAS 1.54(n-o)     250 Current tax liabilities   IAS 1.54(n); IAS 12.5     260 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)     270 Share capital repayable on demand   IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12     280 Other liabilities Annex V.Part 2.13 Annex V.Part 2.13     290 Liabilities included in disposal groups classified as held for sale   IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14     295 Haircuts for trading liabilities at fair value Annex V Part 1.29       300 TOTAL LIABILITIES   IAS 1.9(b);IG 6     1.3    Equity   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount 010 010 Capital BAD art 4.Liabilities(9), BAD art 22 IAS 1.54(r), BAD art 22 46   020 Paid up capital BAD art 4.Liabilities(9) IAS 1.78(e)     030 Unpaid capital which has been called up BAD art 4.Liabilities(9); Annex V.Part 2.17 Annex V.Part 2.14     040 Share premium BAD art 4.Liabilities(10); CRR art 4(1)(124) IAS 1.78(e); CRR art 4(1)(124) 46   050 Equity instruments issued other than capital Annex V.Part 2.18-19 Annex V.Part 2.18-19 46   060 Equity component of compound financial instruments Accounting Directive art 8(6); Annex V.Part 2.18 IAS 32.28-29; Annex V.Part 2.18     070 Other equity instruments issued Annex V.Part 2.19 Annex V.Part 2.19     080 Other equity Annex V.Part 2.20 IFRS 2.10; Annex V.Part 2.20     090 Accumulated other comprehensive income CRR art 4(1)(100) CRR art 4(1)(100) 46   095 Items that will not be reclassified to profit or loss   IAS 1.82A(a)     100 Tangible assets   IAS 16.39-41     110 Intangible assets   IAS 38.85-87     120 Actuarial gains or (-) losses on defined benefit pension plans   IAS 1.7, IG6; IAS 19.120(c)     122 Non-current assets and disposal groups classified as held for sale   IFRS 5.38, IG Example 12     124 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates   IAS 1.IG6; IAS 28.10     320 Fair value changes of equity instruments measured at fair value through other comprehensive income   IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21     330 Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income   IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22     340 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]   IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22     350 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]   IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57     360 Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk   IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23     128 Items that may be reclassified to profit or loss   IAS 1.82A(a) (ii)     130 Hedge of net investments in foreign operations [effective portion] Accounting Directive art 8(1)(a), (6)(8) IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24     140 Foreign currency translation BAD art 39(6) IAS 21.52(b); IAS 21.32, 38-49     150 Hedging derivatives. Cash flow hedges reserve [effective portion] Accounting Directive art 8(1)(a), (6)(8) IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25     155 Fair value changes of debt instruments measured at fair value through other comprehensive income   IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26     165 Hedging instruments [not designated elements]   IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60     170 Non-current assets and disposal groups classified as held for sale   IFRS 5.38, IG Example 12     180 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates   IAS 1.IG6; IAS 28.10     190 Retained earnings BAD art 4.Liabilities(13); CRR art 4(1)(123) CRR art 4(1)(123)     200 Revaluation reserves BAD art 4.Liabilities(12) IFRS 1.30, D5-D8; Annex V.Part 2.28     201 Tangible assets Accounting Directive art 7(1)       202 Equity instruments Accounting Directive art 7(1)       203 Debt securities Accounting Directive art 7(1)       204 Other Accounting Directive art 7(1)       205 Fair value reserves Accounting Directive art 8(1)(a)       206 Hedge of net investments in foreign operations Accounting Directive art 8(1)(a), (8)(b)       207 Hedging derivatives.Cash flow hedges Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)       208 Hedging derivatives. Other hedges Accounting Directive art 8(1)(a), (8)(a)       209 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), 8(2)       210 Other reserves BAD art 4 Liabilities(11)-(13) IAS 1.54; IAS 1.78(e)     215 Funds for general banking risks [if presented within equity] BAD art 38.1; CRR art 4(112); Annex V.Part 2.15       220 Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29 IAS 28.11; Annex V.Part 2.29     230 Other Annex V.Part 2.29 Annex V.Part 2.29     235 First consolidation differences Accounting Directive art 24(3)(c)       240 (-) Treasury shares Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 46   250 Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IAS 1.81B (b)(ii) 2   260 (-) Interim dividends CRR Article 26(2b) IAS 32.35     270 Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS 1.54(q)     280 Accumulated Other Comprehensive Income CRR art 4(1)(100) CRR art 4(1)(100) 46   290 Other items     46   300 TOTAL EQUITY   IAS 1.9(c), IG 6 46   310 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6     2.    Statement of profit or loss   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period 010 010 Interest income BAD art 27.Vertical layout(1); Annex V.Part 2.31 IAS 1.97; Annex V.Part 2.31 16   020 Financial assets held for trading   IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34     025 Non-trading financial assets mandatorily at fair value through profit or loss   IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1     030 Financial assets designated at fair value through profit or loss   IFRS 7.20(a)(i), B5(e)     041 Financial assets at fair value through other comprehensive income   IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A     051 Financial assets at amortised cost   IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2     070 Derivatives - Hedge accounting, interest rate risk   IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35     080 Other assets   Annex V.Part 2.36     085 Interest income on liabilities Annex V.Part 2.37 IFRS 9.5.7.1, Annex V.Part 2.37     090 (Interest expenses) BAD art 27.Vertical layout(2); Annex V.Part 2.31 IAS 1.97; Annex V.Part 2.31 16   100 (Financial liabilities held for trading)   IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34     110 (Financial liabilities designated at fair value through profit or loss)   IFRS 7.20(a)(i), B5(e)     120 (Financial liabilities measured at amortised cost)   IFRS 7.20(b); IFRS 9.5.7.2     130 (Derivatives - Hedge accounting, interest rate risk)   IAS 39.9; Annex V.Part 2.35     140 (Other liabilities)   Annex V.Part 2.38     145 (Interest expense on assets) Annex V.Part 2.39 IFRS 9.5.7.1, Annex V.Part 2.39     150 (Expenses on share capital repayable on demand)   IFRIC 2.11     160 Dividend income BAD art 27.Vertical layout(3); Annex V.Part 2.40 Annex V.Part 2.40 31   170 Financial assets held for trading   IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40     175 Non-trading financial assets mandatorily at fair value through profit or loss   IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40     191 Financial assets at fair value through other comprehensive income   IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41     192 Investments in subsidiaries, joint ventures and associates accounted for using other than equity method Annex V Part 2 .42 Annex V Part 2 .42     200 Fee and commission income BAD art 27.Vertical layout(4) IFRS 7.20(c) 22   210 (Fee and commission expenses) BAD art 27.Vertical layout(5) IFRS 7.20(c) 22   220 Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net BAD art 27.Vertical layout(6) Annex V.Part 2.45 16   231 Financial assets at fair value through other comprehensive income   IFRS 9.4.12A; IFRS 9.5.7.10-11     241 Financial assets at amortised cost   IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2     260 Financial liabilities measured at amortised cost   IFRS 7.20(a)(v); IFRS 9.5.7.2     270 Other         280 Gains or (-) losses on financial assets and liabilities held for trading, net BAD art 27.Vertical layout(6) IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 16   285 Gains or (-) losses on trading financial assets and liabilities, net BAD art 27.Vertical layout(6)   16   287 Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net   IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46     290 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net   IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 16, 45   295 Gains or (-) losses on non-trading financial assets and liabilities, net BAD art 27.Vertical layout(6)   16   300 Gains or (-) losses from hedge accounting, net Accounting Directive art 8(1)(a), (6), (8) Annex V.Part 2.47 16   310 Exchange differences [gain or (-) loss], net BAD art 39 IAS 21.28, 52 (a)     320 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56       330 Gains or (-) losses on derecognition of non-financial assets, net Annex V. Part 2.48 IAS 1.34; Annex V. Part 2.48 45   340 Other operating income BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 Annex V.Part 2.314-316 45   350 (Other operating expenses) BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 Annex V.Part 2.314-316 45   355 TOTAL OPERATING INCOME, NET         360 (Administrative expenses) BAD art 27.Vertical layout(8)       370 (Staff expenses) BAD art 27.Vertical layout(8)(a) IAS 19.7; IAS 1.102, IG 6 44   380 (Other administrative expenses) BAD art 27.Vertical layout(8)(b);   16   385 (Cash contributions to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i Annex V.Part 2.48i     390 (Depreciation)   IAS 1.102, 104     400 (Property, Plant and Equipment) BAD art 27.Vertical layout(9) IAS 1.104; IAS 16.73(e)(vii)     410 (Investment Properties) BAD art 27.Vertical layout(9) IAS 1.104; IAS 40.79(d)(iv)     415 (Goodwill) BAD art 27.Vertical layout(9)       420 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 1.104; IAS 38.118(e)(vi)     425 Modification gains or (-) losses, net   IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49     426 Financial assets at fair value through other comprehensive income   IFRS 7.35J     427 Financial assets at amortised cost   IFRS 7.35J     430 (Provisions or (-) reversal of provisions)   IAS 37.59, 84; IAS 1.98(b)(f)(g) 9 12 43   435 (payment commitments to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i Annex V.Part 2.48i     440 (Commitments and guarantees given) BAD art 27.Vertical layout(11)-(12) IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50     450 (Other provisions)         455 (Increases or (-) decreases of the fund for general banking risks, net) BAD art 38.2       460 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) BAD art 35-37, Annex V.Part 2.52, 53 IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 12   481 (Financial assets at fair value through other comprehensive income)   IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 12   491 (Financial assets at amortised cost)   IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 12   510 (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) BAD art 27.Vertical layout(13)-(14) IAS 28.40-43 16   520 (Impairment or (-) reversal of impairment on non-financial assets)   IAS 36.126(a)(b) 16   530 (Property, plant and equipment) BAD art 27.Vertical layout(9) IAS 16.73(e)(v-vi)     540 (Investment properties) BAD art 27.Vertical layout(9) IAS 40.79(d)(v)     550 (Goodwill) BAD art 27.Vertical layout(9) IFRS 3.Appendix B67(d)(v); IAS 36.124     560 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 38.118 (e)(iv)(v)     570 (Other)   IAS 36.126 (a)(b)     580 Negative goodwill recognised in profit or loss Accounting Directive art 24(3)(f) IFRS 3.Appendix B64(n)(i)     590 Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method BAD art 27.Vertical layout(13)-(14) Annex V.Part 2.54     600 Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations   IFRS 5.37; Annex V.Part 2.55     610 PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS   IAS 1.102, IG 6; IFRS 5.33 A     620 (Tax expense or (-) income related to profit or loss from continuing operations) BAD art 27.Vertical layout(15) IAS 1.82(d); IAS 12.77     630 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS BAD art 27.Vertical layout(16) IAS 1, IG 6     632 Extraordinary profit or (-) loss after tax BAD art 27.Vertical layout(21)       633 Extraordinary profit or loss before tax BAD art 27.Vertical layout(19)       634 (Tax expense or (-) income related to extraordinary profit or loss) BAD art 27.Vertical layout(20)       640 Profit or (-) loss after tax from discontinued operations   IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56     650 Profit or (-) loss before tax from discontinued operations   IFRS 5.33(b)(i)     660 (Tax expense or (-) income related to discontinued operations)   IFRS 5.33 (b)(ii),(iv)     670 PROFIT OR (-) LOSS FOR THE YEAR BAD art 27.Vertical layout(23) IAS 1.81A(a)     680 Attributable to minority interest [non-controlling interests]   IAS 1.81B (b)(i)     690 Attributable to owners of the parent   IAS 1.81B (b)(ii)     5.    Breakdown of non-trading Loans and advances by product 5.1    Loans and advances other than held for trading and trading assets by product     References Gross carrying amount Carrying amount Annex V.Part 1.27-28 Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Annex V.Part 1.34 Annex V.Part 1.42(a) Annex V.Part 1.42(b) Annex V.Part 1.42(c) Annex V.Part 1.42(d) Annex V.Part 1.42(e) Annex V.Part 1.42(f) 005 010 020 030 040 050 060 By product 010 On demand [call] and short notice [current account] Annex V.Part 2.85(a)               020 Credit card debt Annex V.Part 2.85(b)               030 Trade receivables Annex V.Part 2.85(c)               040 Finance leases Annex V.Part 2.85(d)               050 Reverse repurchase loans Annex V.Part 2.85(e)               060 Other term loans Annex V.Part 2.85(f)               070 Advances that are not loans Annex V.Part 2.85(g)               080 LOANS AND ADVANCES Annex V.Part 1.32, 44(a)               By collateral 090 of which: Loans collateralized by immovable property Annex V.Part 2.86(a), 87               100 of which: other collateralized loans Annex V.Part 2.86(b), 87               By purpose 110 of which: credit for consumption Annex V.Part 2.88(a)               120 of which: lending for house purchase Annex V.Part 2.88(b)               By subordination 130 of which: project finance loans Annex V.Part 2.89; CRR Art 147(8)               8.    Breakdown of financial liabilities 8.1    Breakdown of financial liabilities by product and by counterparty sector       Carrying amount Annex V.Part 1.27-28 Accumulated changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost-based method Hedge accounting References National GAAP compatible IFRS IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1     IFRS 7.24A(a); IFRS 9.6 CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 References National GAAP based on BAD Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 Accounting Directive art 8(1)(a), (6); IAS 39.9 Accounting Directive art 8(3), (6); IAS 39.47 Accounting Directive art 8(3); Annex V.Part 1.25 Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102 010 020 030 034 035 037 040 010 Derivatives CRR Annex II IFRS 9.BA.7(a)               020 Short positions   FRS 9.BA.7(b)               030 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11               040 Debt securities Annex V.Part 1.31 Annex V.Part 1.31               050 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               060 Central banks Annex V.Part 1.42(a), 44(c) Annex V.Part 1.42(a), 44(c)               070 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1               080 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2               090 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97               100 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4               110 General governments Annex V.Part 1.42(b), 44(c) Annex V.Part 1.42(b), 44(c)               120 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1               130 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2               140 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97               150 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4               160 Credit institutions Annex V.Part 1.42(c),44(c) Annex V.Part 1.42(c),44(c)               170 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1               180 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2               190 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97               200 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4               210 Other financial corporations Annex V.Part 1.42(d),44(c) Annex V.Part 1.42(d),44(c)               220 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1               230 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2               240 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97               250 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4               260 Non-financial corporations Annex V.Part 1.42(e), 44(c) Annex V.Part 1.42(e), 44(c)               270 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1               280 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2               290 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97               300 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4               310 Households Annex V.Part 1.42(f), 44(c) Annex V.Part 1.42(f), 44(c)               320 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1 ECB/2013/33 Annex 2.Part 2.9.1               330 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2 ECB/2013/33 Annex 2.Part 2.9.2               340 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97               350 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4 ECB/2013/33 Annex 2.Part 2.9.4               360 Debt securities issued Annex V.1.37, Part 2.98 Annex V.Part 1.37, Part 2.98               370 Certificates of deposits Annex V.Part 2.98(a) Annex V.Part 2.98(a)               380 Asset-backed securities CRR art 4(61) CRR art 4(1)(61)               390 Covered bonds CRR art 129 CRR art 129               400 Hybrid contracts Annex V.Part 2.98(d) Annex V.Part 2.98(d)               410 Other debt securities issued Annex V.Part 2.98(e) Annex V.Part 2.98(e)               420 Convertible compound financial instruments   IAS 32.AG 31               430 Non-convertible                   440 Other financial liabilities Annex V.Part 1.38-41 Annex V.Part 1.38-41               445 of which: lease liabilities   IFRS 16.22, 26-28, 47(b)               450 FINANCIAL LIABILITIES                   8.2    Subordinated financial liabilities       Carriyng amount Designated at fair value through profit or loss At amortized cost At a cost-based method References National GAAP compatible IFRS IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1   References National GAAP Accounting Directive art 8(1)(a), (6); IAS 39.9 Accounting Directive art 8(3), (6); IAS 39.47 Accounting Directive art 8(3) 010 020 030 010 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       020 Debt securities issued Annex V.Part 1.37 Annex V.Part 1.37       030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.99-100 Annex V.Part 2.99-100       10.    Derivatives - Trading and economic hedges By type of risk / By product or by type of market     Carrying amount Fair value Notional amount     Positive value Negative value Total Trading of which: sold Financial assets Held for trading and trading of which: Financial assets measured at a cost-based method / LOCOM Financial liabilities Held for trading and trading of which: Financial liabilities measured at a cost-based method / LOCOM References National GAAP compatible IFRS Annex V.Part 2.120, 131   IFRS 9.BA.7 (a); Annex V.Part 2.120, 131       Annex V.Part 2.133-135 Annex V.Part 2.133-135 References National GAAP based on BAD Annex V.Part 1.17, Part 2.120 Annex V.Part 2.124 Annex V.Part 1.25, Part 2.120 Annex V.Part 2.124 Annex V.Part 2.132 Annex V.Part 2.132 Annex V.Part 2.133-135 Annex V.Part 2.133-135 010 011 020 016 022 025 030 040 010 Interest rate Annex V.Part 2.129(a) Annex V.Part 2.129(a)                 020 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139                 030 OTC options Annex V.Part 2.136 Annex V.Part 2.136                 040 OTC other Annex V.Part 2.136 Annex V.Part 2.136                 050 Organized market options Annex V.Part 2.136 Annex V.Part 2.136                 060 Organized market other Annex V.Part 2.136 Annex V.Part 2.136                 070 Equity Annex V.Part 2.129(b) Annex V.Part 2.129(b)                 080 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139                 090 OTC options Annex V.Part 2.136 Annex V.Part 2.136                 100 OTC other Annex V.Part 2.136 Annex V.Part 2.136                 110 Organized market options Annex V.Part 2.136 Annex V.Part 2.136                 120 Organized market other Annex V.Part 2.136 Annex V.Part 2.136                 130 Foreign exchange and gold Annex V.Part 2.129(c) Annex V.Part 2.129(c)                 140 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139                 150 OTC options Annex V.Part 2.136 Annex V.Part 2.136                 160 OTC other Annex V.Part 2.136 Annex V.Part 2.136                 170 Organized market options Annex V.Part 2.136 Annex V.Part 2.136                 180 Organized market other Annex V.Part 2.136 Annex V.Part 2.136                 190 Credit Annex V.Part 2.129(d) Annex V.Part 2.129(d)                 195 of which: economic hedges with use of the fair value option Annex V.Part 2.140 IFRS 9.6.7.1; Annex V.Part 2.140                 201 of which: other economic hedges Annex V.Part 2.137-140 Annex V.Part 2.137-140                 210 Credit default swap                     220 Credit spread option                     230 Total return swap                     240 Other                     250 Commodity Annex V.Part 2.129(e) Annex V.Part 2.129(e)                 260 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139                 270 Other Annex V.Part 2.129(f) Annex V.Part 2.129(f)                 280 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139                 290 DERIVATIVES CRR Annex II; Annex V.Part 1.16(a) IFRS 9.Appendix A                 300 of which: OTC - credit institutions Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142 Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142                 310 of which: OTC - other financial corporations Annex V.Part 1.42(d), 44(e), Part 2.141(b) Annex V.Part 1.42(d), 44(e), Part 2.141(b)                 320 of which: OTC - rest Annex V.Part 1.44(e), Part 2.141(c) Annex V.Part 1.44(e), Part 2.141(c)                 11.    Hedge accounting 11.2    Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk By product or by type of market References National GAAP based on BAD Carrying amount Notional amount Fair value         Positive value Negative value Assets of which: assets carried at amortised cost / LOCOM Liabilities of which: liabilities carried at amortised cost / LOCOM Total Hedging of which: derivatives carried at amortised cost / LOCOM of which: sold of which: derivatives carried at amortised cost / LOCOM Annex V.Part 1.17, Part 2.120 Annex V.Part 2.124 Annex V.Part 1.25, Part 2.120 Annex V.Part 2.124 Annex V.Part 2.133-135 Annex V.Part 2.124 Annex V.Part 2.133-135 Annex V.Part 2.124 Annex V.Part 2.132 Annex V.Part 2.132 005 006 007 008 010 011 020 021 030 040 010 Interest rate Annex V.Part 2.129(a)                     020 OTC options Annex V.Part 2.136                     030 OTC other Annex V.Part 2.136                     040 Organized market options Annex V.Part 2.136                     050 Organized market other Annex V.Part 2.136                     060 Equity Annex V.Part 2.129(b)                     070 OTC options Annex V.Part 2.136                     080 OTC other Annex V.Part 2.136                     090 Organized market options Annex V.Part 2.136                     100 Organized market other Annex V.Part 2.136                     110 Foreign exchange and gold Annex V.Part 2.129(c)                     120 OTC options Annex V.Part 2.136                     130 OTC other Annex V.Part 2.136                     140 Organized market options Annex V.Part 2.136                     150 Organized market other Annex V.Part 2.136                     160 Credit Annex V.Part 2.129(d)                     170 Credit default swap Annex V.Part 2.136                     180 Credit spread option Annex V.Part 2.136                     190 Total return swap Annex V.Part 2.136                     200 Other Annex V.Part 2.136                     210 Commodity Annex V.Part 2.129(e)                     220 Other Annex V.Part 2.129(f)                     230 DERIVATIVES-HEDGE ACCOUNTING Annex V.Part 1.22, 26                     231 of which: fair value hedges Annex V.Part 2.143                     232 of which: cash flow hedges Annex V.Part 2.143                     233 of which: cost-price hedges Annex V.Part 2.143, 144                     234 of which: hedge in net investments in a foreign operation Annex V.Part 2.143                     235 of which: portfolio fair value hedges of interest rate risk Annex V.Part 2.143                     236 of which: portfolio cash flow hedges of interest rate risk Annex V.Part 2.143                     240 of which: OTC - credit institutions Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142                     250 of which: OTC - other financial corporations Annex V.Part 1.42(d), 44(e), Part 2.141(b)                     260 of which: OTC - rest Annex V.Part 1.44(e), Part 2.141(c)                     18.    Information on performing and non-performing exposures 18.0    Information on performing and non-performing exposures   References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount / Nominal amount Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119   Performing Non-performing   Performing exposures -Accumulated impairment and provisions Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received   Not past due or Past due <= 30 days Past due > 30 days <= 90 days Of which:Instruments without significant increase in credit risk since initial recognition (Stage 1) Of which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)   Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year <= 2 years Past due > 2 year <= 5 years Past due > 5 year <= 7 years Past due > 7 years Of which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: defaulted of which: Credit-impaired instruments (Stage 3) of which: impaired   of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)   Unlikely to pay that are not past-due or past-due < = 90 days Past due > 90 days <= 180 days Past due > 180 days <= 1 year Past due > 1 year < = 2 year Past due > 2 year < = 5 year Past due > 5 year <= 7 years Past due > 7 years Of which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) Of which: Credit-impaired instruments (Stage 3) Collateral received on performing exposues Collateral received on non-performing exposues Financialguarantees received on performing exposures Financialguarantees received on non-performing exposures 010 020 030 055 056 057 060 070 080 090 101 102 106 107 109 110 121 122 130 140 141 142 150 160 170 180 191 192 196 197 950 951 201 200 205 210 Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) Annex V. Part 2. 213-216, 223-239 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 Annex V. Part 2. 222, 235-236 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) CRR art 178; Annex V.Part 2.237(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)   Annex V. Part 2. 238 Annex V. Part 2. 238 IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 1.34, Part 2.118, 221 Annex V. Part 2. 213-216, 223-239 Annex V. Part 2. 222, 235 Annex V. Part 2. 222, 235     Annex V. Part 2. 213-216, 223-239 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 Annex V. Part 2. 222, 235-236   CRR art 178; Annex V.Part 2.237(b)   CRR art 4(95); Annex V.Part 2.237(a) Annex V. Part 2. 238 Annex V. Part 2. 238     Annex V. Part 2. 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238 Annex V. Part 2. 236, 238     Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 Annex V. Part 2. 239 005 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part 2.2, 3 Annex V.Part 2.2, 3                                                                         010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)                                                                         020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)                                                                         080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)                                                                         140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                                                         150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                                                         160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                                                         170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)                                                                         180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.233(a) Annex V.Part 2.233(a)                                                                         181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)                                                                         182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)                                                                         192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)                                                                         903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                                                         197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                                                         910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                                                         913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)                                                                         201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.233(b) Annex V.Part 2.233(b)                                                                         211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)                                                                         212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)                                                                         222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)                                                                         923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                                                         227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                                                         930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                                                         933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)                                                                         231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.233(c), 234 Annex V.Part 2.233(c), 234                                                                         330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.217 Annex V.Part 2.217                                                                         335 DEBT INSTRUMENTS HELD FOR SALE   Annex V.Part 2.220                                                                         340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224                                                                         350 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         360 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         370 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         380 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         390 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         400 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                                                         410 Financial guarantees given CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225 IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225                                                                         420 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         430 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         440 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         450 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         460 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         470 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                                                         480 Other Commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224                                                                         490 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                                                         500 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                                                         510 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                                                         520 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                                                         530 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                                                         540 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                                                         550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.217 Annex V.Part 2.217                                                                         19.    Information forborne exposures   References National GAAP based on BAD References National GAAP compatible IFRS Gross carrying amount / nominal amount of exposures with forbearance measures Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119   Performing exposures with forbearance measures Non-performing exposures with forbearance measures   Perfoming exposures with forbearance measures - Accumulated impairment and provisions Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions Collateral received and financial guarantees received   Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation reclassified from non-performing   Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of exposures non-performing prior to forbearance   Instruments with modifications in their terms and conditions Refinancing Collateral received on exposures with forbearance measures Financialguarantees received on exposures with forbearance measures   Of which: Collateral received on non-performing exposures with forbearance measures   Of which: Financialguarantees received on non-performing exposures with forbearance measures 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 175 180 185 Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 Annex V. Part 2. 256, 259-262 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 259-263 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 CRR art 178; Annex V. Part 2.264(b) IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) Annex V. Part 2. 231, 252(a), 263 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 Annex V. Part 2. 241(a), 267 Annex V. Part 2. 241(b), 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 Annex V. Part 2. 256, 259-262 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 Annex V. Part 2. 256(b), 261 Annex V. Part 2. 259-263 Annex V. Part 2.241(a), 266 Annex V. Part 2. 241 (b), 265-266 CRR art 178; Annex V. Part 2.264(b) CRR art 4(95); Annex V.Part 2.264(a) Annex V. Part 2. 231, 252(a), 263 Annex V. Part 2. 267 Annex V. Part 2. 207 Annex V. Part 2. 207 Annex V. Part 2. 241(a), 267 Annex V. Part 2. 241(b), 267 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 Annex V. Part 2. 268 005 Cash balances at central banks and other demand deposits BAD art 13(2); Annex V.Part 2.2, 3 Annex V.Part 2.2, 3                                         010 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)                                         020 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                         030 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                         040 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                         050 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                         060 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                         070 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)                                         080 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                         090 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                         100 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                         110 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                         120 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                         130 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)                                         140 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                         150 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                         160 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                         170 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)                                         180 DEBT INSTRUMENTS AT COST OR AT AMORTISED COST Annex V.Part 2.249(a) Annex V.Part 2.249(a)                                         181 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)                                         182 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                         183 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                         184 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                         185 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                         186 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                         191 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)                                         192 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                         193 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                         194 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                         195 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                         196 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                         900 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)                                         903 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                         197 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                         910 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                         913 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)                                         201 DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT Annex V.Part 2.249(b) Annex V.Part 2.249(b)                                         211 Debt securities Annex V.Part 1.31, 44(b) Annex V.Part 1.31, 44(b)                                         212 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                         213 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                         214 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                         215 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                         216 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                         221 Loans and advances Annex V.Part 1.32, 44(a) Annex V.Part 1.32, 44(a)                                         222 Central banks Annex V.Part 1.42(a) Annex V.Part 1.42(a)                                         223 General governments Annex V.Part 1.42(b) Annex V.Part 1.42(b)                                         224 Credit institutions Annex V.Part 1.42(c) Annex V.Part 1.42(c)                                         225 Other financial corporations Annex V.Part 1.42(d) Annex V.Part 1.42(d)                                         226 Non-financial corporations Annex V.Part 1.42(e) Annex V.Part 1.42(e)                                         920 Of which: Small and Medium-sized Enterprises SME Art 1 2(a) SME Art 1 2(a)                                         923 Of which: Loans collateralised by commercial immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                         227 Households Annex V.Part 1.42(f) Annex V.Part 1.42(f)                                         930 Of which: Loans collateralised by residential immovable property Annex V.Part 2.86(a), 87, 234i (a) Annex V.Part 2.86(a), 87, 234i (a)                                         933 Of which: Credit for consumption Annex V.Part 2.88(a), 234i (b) Annex V.Part 2.88(a), 234i (b)                                         231 DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT Annex V.Part 2.249 Annex V.Part 2.249                                         330 DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING Annex V.Part 2.246 Annex V.Part 2.246                                         335 DEBT INSTRUMENTS HELD FOR SALE   Annex V.Part 2.247                                         340 Loan commitments given CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 ’