ANNEX IVSupplementary provisions
ANNEX IV ‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS 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 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 10 Derivatives — Trading Derivatives — Hedge accounting 11.1 Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge 18 Performing and non-performing exposures 19 Forborne exposures COLOUR CODE IN TEMPLATES: Data point to be submitted 1. Balance Sheet Statement [Statement of Financial Position] 1.1 Assets References Carrying amount 010 010 Cash, cash balances at central banks and other demand deposits IAS 1.54 (i) 020 Cash on hand Part 2.1 of Annex V to Implementing Regulation (EU) No 680/2014 (hereinafter ‘Annex V’) 030 Cash balances at central banks Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 050 Financial assets held for trading IFRS 7.8(a)(ii); IAS 39.9 Application Guidance (hereinafter ‘AG’) 14 060 Derivatives IAS 39.9 070 Equity instruments IAS 32.11 080 Debt securities Annex V.Part 1.24, 26 090 Loans and advances Annex V.Part 1.24, 27 100 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IAS 39.9 110 Equity instruments IAS 32.11 120 Debt securities Annex V.Part 1.24, 26 130 Loans and advances Annex V.Part 1.24, 27 140 Available-for-sale financial assets IFRS 7.8(d); IAS 39.9 150 Equity instruments IAS 32.11 160 Debt securities Annex V.Part 1.24, 26 170 Loans and advances Annex V.Part 1.24, 27 180 Loans and receivables IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 190 Debt securities Annex V.Part 1.24, 26 200 Loans and advances Annex V.Part 1.24, 27 210 Held-to-maturity investments IFRS 7.8(b); IAS 39.9, AG16, AG26 220 Debt securities Annex V.Part 1.24, 26 230 Loans and advances Annex V.Part 1.24, 27 240 Derivatives — Hedge accounting IFRS 7.22(b); IAS 39.9 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a) 260 Investments in subsidaries, joint ventures and associates IAS 1.54(e); Annex V.Part 2.4 270 Tangible assets 280 Property, Plant and Equipment IAS 16.6; IAS 1.54(a) 290 Investment property IAS 40.5; IAS 1.54(b) 300 Intangible assets IAS 1.54(c); Article 4(1)(115) of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’) 310 Goodwill IFRS 3.B67(d); Article 4(1)(113) of the CRR 320 Other intangible assets IAS 38.8, 118 330 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 Article 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 2.6 380 TOTAL ASSETS IAS 1.9(a), IAS Implementation Guidance (hereinafter ‘IG’) 6 1.2 Liabilities References Carrying amount 010 010 Financial liabilities held for trading IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 020 Derivatives IAS 39.9, AG 15(a) 030 Short positions IAS 39.AG 15(b) 040 Deposits Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 050 Debt securities issued Annex V.Part 1.31 060 Other financial liabilities Annex V.Part 1.32-34 070 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e)(i); IAS 39.9 080 Deposits Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 090 Debt securities issued Annex V.Part 1.31 100 Other financial liabilities Annex V.Part 1.32-34 110 Financial liabilities measured at amortised cost IFRS 7.8(f); IAS 39.47 120 Deposits Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 130 Debt securities issued Annex V.Part 1.31 140 Other financial liabilities Annex V.Part 1.32-34 150 Derivatives — Hedge accounting IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 160 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b) 170 Provisions IAS 37.10; IAS 1.54(l) 180 Pensions and other post employment defined benefit obligations IAS 19.63; IAS 1.78(d); Annex V.Part 2.7 190 Other long term employee benefits IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 200 Restructuring IAS 37.71, 84(a) 210 Pending legal issues and tax litigation IAS 37.Appendix C. Examples 6 and 10 220 Commitments and guarantees given IAS 37.Appendix C.9 230 Other provisions 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; Article 4(1)(108) of the CRR 270 Share capital repayable on demand IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9 280 Other liabilities Annex V.Part 2.10 290 Liabilities included in disposal groups classified as held for sale IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 300 TOTAL LIABILITIES IAS 1.9(b);IG 6 1.3 Equity References Carrying amount 010 010 Capital IAS 1.54(r), Article 22 of Directive 86/635/EEC (hereinafter the ‘BAD’) 020 Paid up capital IAS 1.78(e) 030 Unpaid capital which has been called up IAS 1.78(e); Annex V.Part 2.14 040 Share premium IAS 1.78(e); Article 4(1)(124) of the CRR 050 Equity instruments issued other than capital Annex V.Part 2.15-16 060 Equity component of compound financial instruments IAS 32.28-29; Annex V.Part 2.15 070 Other equity instruments issued Annex V.Part 2.16 080 Other equity IFRS 2.10; Annex V.Part 2.17 090 Accumulated other comprehensive income Article 4(1)(100) of the CRR 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 1.7 122 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 1.82(h); IAS 28.11 128 Items that may be reclassified to profit or loss IAS 1.82A(a) 130 Hedge of net investments in foreign operations [effective portion] IAS 39.102(a) 140 Foreign currency translation IAS 21.52(b); IAS 21.32, 38-49 150 Hedging derivatives. Cash flow hedges [effective portion] IFRS 7.23(c); IAS 39.95-101 160 Available-for-sale financial assets IFRS 7.20(a)(ii); IAS 39.55(b) 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 1.82(h); IAS 28.11 190 Retained earnings Article 4(1)(123) of the CRR 200 Revaluation reserves IFRS 1.30, D5-D8; Annex V.Part 2.18 210 Other reserves IAS 1.54; IAS 1.78(e) 220 Reserves or accumulated losses of investments in subsidaries, joint ventures and associates IAS 28.11; Annex V.Part 2.19 230 Other Annex V.Part 2.19 240 (-) Treasury shares IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 250 Profit or loss attributable to owners of the parent IAS 27.28; IAS 1.83(a)(ii) 260 (-) Interim dividends IAS 32.35 270 Minority interests [Non-controlling interests] IAS 27.4; IAS 1.54(q); IAS 27.27 280 Accumulated Other Comprehensive Income IAS 27.27-28; Article 4(1)(100) of the CRR 290 Other items IAS 27.27-28 300 TOTAL EQUITY IAS 1.9(c), IG 6 310 TOTAL EQUITY AND TOTAL LIABILITIES IAS 1.IG6 2. Statement of profit or loss References Current period 010 010 Interest income IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 020 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 030 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e) 040 Available-for-sale financial assets IFRS 7.20(b); IAS 39.55(b); IAS 39.9 050 Loans and receivables IFRS 7.20(b); IAS 39.9, 39.46(a) 060 Held-to-maturity investments IFRS 7.20(b); IAS 39.9, 39.46(b) 070 Derivatives — Hedge accounting, interest rate risk IAS 39.9; Annex V.Part 2.23 080 Other assets Annex V.Part 2.25 090 (Interest expenses) IAS 1.97; Annex V.Part 2.21 100 (Financial liabilities held for trading) IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 110 (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); IAS 39.47 130 (Derivatives — Hedge accounting, interest rate risk) IAS 39.9; Annex V.Part 2.23 140 (Other liabilities) Annex V.Part 2.26 150 (Expenses on share capital repayable on demand) IFRIC 2.11 160 Dividend income IAS 18.35(b)(v); Annex V.Part 2.28 170 Financial assets held for trading IFRS 7.20(a)(i), B5(e) 180 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e); IAS 39.9 190 Available-for-sale financial assets IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) 200 Fee and commission income IFRS 7.20(c) 210 (Fee and commission expenses) IFRS 7.20(c) 220 Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net IFRS 7.20(a) (ii-v); Annex V.Part 2.97 230 Available-for-sale financial assets IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) 240 Loans and receivables IFRS 7.20(a)(iv); IAS 39.9, 39.56 250 Held-to-maturity investments IFRS 7.20(a)(iii); IAS 39.9, 39.56 260 Financial liabilities measured at amortised cost IFRS 7.20(a)(v); IAS 39.56 270 Other 280 Gains or (-) losses on financial assets and liabilities held for trading, net IFRS 7.20(a)(i); IAS 39.55(a) 290 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS 7.20(a)(i); IAS 39.55(a) 300 Gains or (-) losses from hedge accounting, net IFRS 7.24; Annex V.Part 2.30 310 Exchange differences [gain or (-) loss], net IAS 21.28, 52 (a) 330 Gains or (-) losses on derecognition of non financial assets, net IAS 1.34 340 Other operating income Annex V.Part 2.141-143 350 (Other operating expenses) Annex V.Part 2.141-143 355 TOTAL OPERATING INCOME, NET 360 (Administrative expenses) 370 (Staff expenses) IAS 19.7; IAS 1.102, IG 6 380 (Other administrative expenses) 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) 430 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g) 440 (Commitments and guarantees given) 450 (Other provisions) 460 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) IFRS 7.20(e) 470 (Financial assets measured at cost) IFRS 7.20(e); IAS 39.66 480 (Available- for-sale financial assets) IFRS 7.20(e); IAS 39.67 490 (Loans and receivables IFRS 7.20(e); IAS 39.63 500 (Held to maturity investments) IFRS 7.20(e); IAS 39.63 510 (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) IAS 28.40-43 520 (Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126(a)(b) 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 IAS 1.82(c) 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 2.27 610 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(e); IFRS 5.33(a), 5.33 A 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 1.82(f) 680 Attributable to minority interest [non-controlling interests] IAS 1.83(a)(i) 690 Attributable to owners of the parent IAS 1.83(a)(ii) 5. Breakdown of loans and advances by product References Central banks General government Credit institutions Other financial corporations Non-financial corporations Households Annex V.Part 1.35(a) Annex V.Part 1.35(b) Annex V.Part 1.35(c) Annex V.Part 1.35(d) Annex V.Part 1.35(e) Annex V.Part 1.35(f) 010 020 030 040 050 060 By product 010 On demand [call] and short notice [current account] Annex V.Part 2.41(a) 020 Credit card debt Annex V.Part 2.41(b) 030 Trade receivables Annex V.Part 2.41(c) 040 Finance leases Annex V.Part 2.41(d) 050 Reverse repurchase loans Annex V.Part 2.41(e) 060 Other term loans Annex V.Part 2.41(f) 070 Advances that are not loans Annex V.Part 2.41(g) 080 LOANS AND ADVANCES Annex V.Part 1.24, 27 By collateral 090 of which: mortgage loans [Loans collateralised by immovable property] Annex V.Part 2.41(h) 100 of which: other collateralised loans Annex V.Part 2.41(i) By purpose 110 of which: credit for consumption Annex V.Part 2.41(j) 120 of which: lending for house purchase Annex V.Part 2.41(k) By subordination 130 of which: project finance loans Annex V.Part 2.41(l) 8. Breakdown of financial liabilities 8.1 Breakdown of financial liabilities by product and by counterparty sector References Carrying amount Amount of cumulative change in fair values attributable to changes in credit risk Amount contractually required to pay at maturity Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 IFRS 7.8(e)(i); IAS 39.9 IFRS 7.8(f); IAS 39.47 IFRS 7.22(b); IAS 39.9 IFRS 7.10(a); CRR Articles 30(b), 424(1)(d)(i) IFRS 7.10(b) 010 020 030 037 040 050 010 Derivatives IAS 39.9, AG 15(a) 020 Short positions IAS 39 AG 15(b) 030 Equity instruments IAS 32.11 040 Debt securities Annex V.Part 1.24, 26 050 Deposits Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 060 Central banks Annex V.Part 1.35(a) 070 Current accounts/overnight deposits Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 080 Deposits with agreed maturity Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 090 Deposits redeemable at notice Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 100 Repurchase agreements Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 110 General government Annex V.Part 1.35(b) 120 Current accounts/overnight deposits Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 130 Deposits with agreed maturity Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 140 Deposits redeemable at notice Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 150 Repurchase agreements Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 160 Credit institutions Annex V.Part 1.35(c) 170 Current accounts/overnight deposits Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 180 Deposits with agreed maturity Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 190 Deposits redeemable at notice Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 200 Repurchase agreements Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 210 Other financial corporations Annex V.Part 1.35(d) 220 Current accounts/overnight deposits Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 230 Deposits with agreed maturity Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 240 Deposits redeemable at notice Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 250 Repurchase agreements Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 260 Non-financial corporations Annex V.Part 1.35(e) 270 Current accounts/overnight deposits Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 280 Deposits with agreed maturity Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 290 Deposits redeemable at notice Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 300 Repurchase agreements Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 310 Households Annex V.Part 1.35(f) 320 Current accounts/overnight deposits Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 330 Deposits with agreed maturity Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 340 Deposits redeemable at notice Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 350 Repurchase agreements Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 360 Debt securities issued Annex V.Part 1.31; Annex V.Part 2.52 370 Certificates of deposits Annex V.Part 2.52(a) 380 Asset-backed securities Article 4(1)(61) of the CRR 390 Covered bonds Article 129(1) of the CRR 400 Hybrid contracts IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) 410 Other debt securities issued Annex V.Part 2.52(e) 420 Convertible compound financial instruments IAS 32.AG 31 430 Non-convertible 440 Other financial liabilities Annex V.Part 1.32-34 450 FINANCIAL LIABILITIES 8.2. Subordinated financial liabilities Carrying amount References Designated at fair value through profit or loss At amortised cost IFRS 7.8(e)(i); IAS 39.9 IFRS 7.8(f); IAS 39.47 010 020 010 Deposits Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 020 Debt securities issued Annex V.Part 1.31 030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.53-54 10. Derivatives — Trading By type of risk/By product or by type of market TEMPLATE NUMBER Carrying amount Notional amount References Financial assets held for trading Financial liabilities held for trading Total Trading of which: sold Annex V.Part 2.69 Annex V.Part 2.69 Annex V.Part 2.70-71 Annex V.Part 2.72 010 020 030 040 010 Interest rate Annex V.Part 2.67(a) 020 of which: economic hedges Annex V.Part 2.74 030 OTC options 040 OTC other 050 Organised market options 060 Organised market other 070 Equity Annex V.Part 2.67(b) 080 of which: economic hedges Annex V.Part 2.74 090 OTC options 100 OTC other 110 Organised market options 120 Organised market other 130 Foreign exchange and gold Annex V.Part 2.67(c) 140 of which: economic hedges Annex V.Part 2.74 150 OTC options 160 OTC other 170 Organised market options 180 Organised market other 190 Credit Annex V.Part 2.67(d) 200 of which: economic hedges Annex V.Part 2.74 210 Credit default swap 220 Credit spread option 230 Total return swap 240 Other 250 Commodity Annex V.Part 2.67(e) 260 of which: economic hedges Annex V.Part 2.74 270 Other Annex V.Part 2.67(f) 280 of which: economic hedges Annex V.Part 2.74 290 DERIVATIVES IAS 39.9 300 of which: OTC — credit institutions Annex V.Part 1.35(c), 2.75(a) 310 of which: OTC — other financial corporations Annex V.Part 1.35(d), 2.75(b) 320 of which: OTC — rest Annex V.Part 2.75(c) 11. Derivatives — Hedge accounting 11.1 Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge By product or by type of market References Carrying amount Notional amount Assets Liabilities Total Hedging of which: sold Annex V.Part 2.69 Annex V.Part 2.69 Annex V.Part 2.70, 71 Annex V.Part 2.72 010 020 030 040 010 Interest rate Annex V.Part 2.67(a) 020 OTC options 030 OTC other 040 Organised market options 050 Organised market other 060 Equity Annex V.Part 2.67(b) 070 OTC options 080 OTC other 090 Organised market options 100 Organised market other 110 Foreign exchange and gold Annex V.Part 2.67(c) 120 OTC options 130 OTC other 140 Organised market options 150 Organised market other 160 Credit Annex V.Part 2.67(d) 170 Credit default swap 180 Credit spread option 190 Total return swap 200 Other 210 Commodity Annex V.Part 2.67(e) 220 Other Annex V.Part 2.67(f) 230 FAIR VALUE HEDGES IFRS 7.22(b); IAS 39.86(a) 240 Interest rate Annex V.Part 2.67(a) 250 OTC options 260 OTC other 270 Organised market options 280 Organised market other 290 Equity Annex V.Part 2.67(b) 300 OTC options 310 OTC other 320 Organised market options 330 Organised market other 340 Foreign exchange and gold Annex V.Part 2.67(c) 350 OTC options 360 OTC other 370 Organised market options 380 Organised market other 390 Credit Annex V.Part 2.67(d) 400 Credit default swap 410 Credit spread option 420 Total return swap 430 Other 440 Commodity Annex V.Part 2.67(e) 450 Other Annex V.Part 2.67(f) 460 CASH FLOW HEDGES IFRS 7.22(b); IAS 39.86(b) 470 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION IFRS 7.22(b); IAS 39.86(c) 480 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK IAS 39.89A, IE 1-31 490 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK IAS 39 IG F6 1-3 500 DERIVATIVES-HEDGE ACCOUNTING IFRS 7.22(b); IAS 39.9 510 of which: OTC — credit institutions Annex V.Part 1.35(c), 2.75(a) 520 of which: OTC — other financial corporations Annex V.Part 1.35(d), 2.75(b) 530 of which: OTC — rest Annex V.Part 2.75(c) 18. Information on performing and non-performing exposures References Gross carrying amount Accumulated impairment, accumulated changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Performing Non-performing on performing exposures on non-performing exposures Not past due or Past due <= 30 days Past due > 30 days <= 60 days Past due > 60 days <= 90 days 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 Of which: defaulted Of which: impaired 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 Collateral received on non-performing exposues Financial guarantees received on non-performing exposures 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 180 190 200 210 Annex V. Part 2. 45, 109, 145-162 Annex V. Part 2. 145-162 Annex V. Part 2. 158 Annex V. Part 2. 158 Annex V. Part 2. 158 Annex V. Part 2. 145-162 Annex V. Part 2. 159 Annex V. Part 2. 159 Annex V. Part 2. 159 Annex V. Part 2. 159 CRR Article 178; Annex V. Part 2.61 IAS 39. 58-70 Annex V. Part 2. 46 Annex V. Part 2. 161 Annex V. Part 2. 161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 159,161 Annex V. Part 2. 162 Annex V. Part 2. 162 010 Debt securities Annex V.Part 1.24, 26 020 Central banks Annex V.Part 1.35(a) 030 General government Annex V.Part 1.35(b) 040 Credit institutions Annex V.Part 1.35(c) 050 Other financial corporations Annex V.Part 1.35(d) 060 Non-financial corporations Annex V.Part 1.35(e) 070 Loans and advances Annex V.Part 1.24, 27 080 Central banks Annex V.Part 1.35(a) 090 General government Annex V.Part 1.35(b) 100 Credit institutions Annex V.Part 1.35(c) 110 Other financial corporations Annex V.Part 1.35(d) 120 Non-financial corporations Annex V.Part 1.35(e) 130 Of which: Small and Medium-sized Enterprises Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter the ‘SME’) 140 Of which: Commercial real estate 150 Households Annex V.Part 1.35(f) 160 Of which: Residential mortgage loans 170 Of which: Credit for consumption 180 DEBT INSTRUMENTS AT AMORTISED COST Annex V. Part 1. 13 (d)(e) 190 Debt securities Annex V.Part 1.24, 26 200 Central banks Annex V.Part 1.35(a) 210 General government Annex V.Part 1.35(b) 220 Credit institutions Annex V.Part 1.35(c) 230 Other financial corporations Annex V.Part 1.35(d) 240 Non-financial corporations Annex V.Part 1.35(e) 250 Loans and advances Annex V.Part 1.24, 27 260 Central banks Annex V.Part 1.35(a) 270 General government Annex V.Part 1.35(b) 280 Credit institutions Annex V.Part 1.35(c) 290 Other financial corporations Annex V.Part 1.35(d) 300 Non-financial corporations Annex V.Part 1.35(e) 310 Households Annex V.Part 1.35(f) 320 DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT) Annex V. Part I. 13 (b)(c) 330 DEBT INSTRUMENTS other than HFT Annex V. Part I. 13 (b)(c)(d)(e) 340 Loan commitments given IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57 350 Central banks Annex V.Part 1.35(a) 360 General government Annex V.Part 1.35(b) 370 Credit institutions Annex V.Part 1.35(c) 380 Other financial corporations Annex V.Part 1.35(d) 390 Non-financial corporations Annex V.Part 1.35(e) 400 Households Annex V.Part 1.35(f) 410 Financial guarantees given IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 420 Central banks Annex V.Part 1.35(a) 430 General government Annex V.Part 1.35(b) 440 Credit institutions Annex V.Part 1.35(c) 450 Other financial corporations Annex V.Part 1.35(d) 460 Non-financial corporations Annex V.Part 1.35(e) 470 Households Annex V.Part 1.35(f) 480 Other Commitments given CRR Annex I; Annex V.Part 2.56, 59 490 Central banks Annex V.Part 1.35(a) 500 General government Annex V.Part 1.35(b) 510 Credit institutions Annex V.Part 1.35(c) 520 Other financial corporations Annex V.Part 1.35(d) 530 Non-financial corporations Annex V.Part 1.35(e) 540 Households Annex V.Part 1.35(f) 550 OFF-BALANCE SHEET EXPOSURES Annex V.Part 2.55 19. Information on forborne exposures References Gross carrying amount of exposures with forbearance measures Accumulated impairment, accumulated changes in fair value due to credit risk and provisions Collateral received and financial guarantees received Performing exposures with forbearance measures Non-performing exposures with forbearance measures on perfoming exposures with forbearance measures on non-performing exposures with forbearance measures Instruments with modifications in their terms and conditions Refinancing of which: Performing forborne exposures under probation Instruments with modifications in their terms and conditions Refinancing of which: Defaulted of which: Impaired of which: Forbearance of non-performing exposures Instruments with modifications in their terms and conditions Refinancing Collateral received on exposures with forbearance measures Financial guarantees received on exposures with forbearance measures 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 180 Annex V. Part 2. 45, 109, 163-182 Annex V. Part 2. 145-162 Annex V. Part 2. 164 (a), 177, 178, 182 Annex V. Part 2. 164 (b), 177, 178, 181, 182 Annex V. Part 2. 176(b),177, 180 Annex V. Part 2. 145-162 Annex V. Part 2. 164 (a), 179-180,182 Annex V. Part 2. 164 (b), 179-182 CRR Article 178; Annex V. Part 2.61 IAS 39. 58-70 Annex V. Part 2. 172(a), 157 Annex V. Part 2. 46, 183 Annex V. Part 2. 145-183 Annex V. Part 2. 145-183 Annex V. Part 2. 164 (a), 179-180,182,183 Annex V. Part 2. 164 (b), 179-183 Annex V. Part 2. 162 Annex V. Part 2. 162 010 Debt securities Annex V.Part 1.24, 26 020 Central banks Annex V.Part 1.35(a) 030 General government Annex V.Part 1.35(b) 040 Credit institutions Annex V.Part 1.35(c) 050 Other financial corporations Annex V.Part 1.35(d) 060 Non-financial corporations Annex V.Part 1.35(e) 070 Loans and advances Annex V.Part 1.24, 27 080 Central banks Annex V.Part 1.35(a) 090 General government Annex V.Part 1.35(b) 100 Credit institutions Annex V.Part 1.35(c) 110 Other financial corporations Annex V.Part 1.35(d) 120 Non-financial corporations Annex V.Part 1.35(e) 130 Of which: Small and Medium-sized Enterprises Article 1 2(a) of Commission Recommendation 2003/361/EC 140 Of which: Commercial real estate 150 Households Annex V.Part 1.35(f) 160 Of which: Residential mortgage loans 170 Of which: Credit for consumption 180 DEBT INSTRUMENTS AT AMORTISED COST Annex V. Part 1.13 (d)(e) 190 Debt securities Annex V.Part 1.24, 26 200 Central banks Annex V.Part 1.35(a) 210 General government Annex V.Part 1.35(b) 220 Credit institutions Annex V.Part 1.35(c) 230 Other financial corporations Annex V.Part 1.35(d) 240 Non-financial corporations Annex V.Part 1.35(e) 250 Loans and advances Annex V.Part 1.24, 27 260 Central banks Annex V.Part 1.35(a) 270 General government Annex V.Part 1.35(b) 280 Credit institutions Annex V.Part 1.35(c) 290 Other financial corporations Annex V.Part 1.35(d) 300 Non-financial corporations Annex V.Part 1.35(e) 310 Households Annex V.Part 1.35(f) 320 DEBT INSTRUMENTS AT FAIR VALUE other than HFT Annex V. Part I. 13 (b)(c) 330 DEBT INSTRUMENTS other than HFT Annex V. Part I. 13 (b)(c)(d)(e) 340 Loan commitments given IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57