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 ’