ANNEX IISupplementary provisions
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) No 680/2014 listed in Table 3. Table 3 Template number Name of the template or of the group of templates 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 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3 Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets 4.4 Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments 4.5 Subordinated financial assets 5 Breakdown of 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: loan commitments, financial guarantees and other commitments given 10 Derivatives — trading Derivatives — hedge accounting 11.1 Derivatives — hedge accounting: breakdown by type of risk and type of hedge 12 Movements in allowances for credit losses and impairment of equity instruments 14 Fair value hierarchy: financial instruments at fair value 18 Performing and non-performing exposures 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) No 680/2014 listed in Table 4. Table 4 Template number Name of the template or of the group of templates 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 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 4.3 Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets 4.4 Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments 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 debt instruments 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 Breakdown of 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: loan commitments, financial guarantees and other commitments given 10 Derivatives — trading Derivatives — hedge accounting 11.2 Derivatives — hedge accounting under national GAAP: Breakdown by type of risk 12 Movements in allowances for credit losses and impairment of equity instruments 18 Performing and non-performing exposures 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) No 680/2014.