ANNEX
The Annexes to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:
(1)
Annex I is replaced by the following:
‘ANNEX I
Simplified supervisory financial reporting
1.
For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, “Simplified supervisory financial reporting” includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.
2.
For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, “Simplified supervisory financial reporting” includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 2.
2a.
As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
(a)
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
(b)
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
(c)
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451; and
(d)
the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) 2021/451.
3.
The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) 2021/451.
4.
Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.
5.
For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, the second subparagraph of Article 5(5) of Implementing Regulation (EU) 2021/451 applies.
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
Loans and advances other than held for trading, trading or held for sale assets by product
6.1
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
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
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
Loans and advances other than held for trading, trading or held for sale assets by product
6.1
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes
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
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”
’
(2)
Annex II is replaced by the following:
‘ANNEX II
Over-simplified supervisory financial reporting
1.
For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, “Over-simplified supervisory financial reporting” includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 3.
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
Loans and advances other than held for trading, trading or held for sale assets 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
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
2.
For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, “Over-simplified supervisory financial reporting” includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 4.
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
Loans and advances other than held for trading, trading or held for sale assets 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
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
3.
The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451.
4.
As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
(a)
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
(b)
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
(c)
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451.
’;
(3)
Annex III is replaced by the following:
‘ANNEX III
Supervisory financial reporting data points
1.
For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, “Supervisory financial reporting data points” includes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.
2.
For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, “Supervisory financial reporting data points” includes the data points from Annex IV to Implementing Regulation (EU) 2021/451 identified in Annex V to this Regulation.
3.
The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451
’;
(4)
Annex IV is replaced by the following:
‘ANNEX IV
"FINREP data points" under IFRS or National GAAP compatible with IFRS
1.
Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
1.2 Liabilities
1.3 Equity
2.
Statement of profit or loss
5.
Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
8.
Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
8.2 Subordinated financial liabilities
10.
Derivatives - Trading and economic hedges
11.
Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
18
Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
18
Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
19.
Information forborne exposures
19.
Information forborne exposures
’
(5)
Annex V is replaced by the following:
‘ANNEX V
"FINREP data points" under national accounting frameworks
1.
Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
1.2 Liabilities
1.3 Equity
2.
Statement of profit or loss
5.
Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
8.
Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
8.2 Subordinated financial liabilities
10.
Derivatives - Trading and economic hedges
11.
Hedge accounting
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
18
Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
18
Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
19.
Information forborne exposures
19.
Information forborne exposures
’
