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 ’