http://www.legislation.gov.uk/eur/2017/1538/annex/I/2017-08-25Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)Regulation (EU) 2017/1538 of the European Central BankRegulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)2024-06-20King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017R1538texttext/xmlen2017-08-25ANNEX I

Annexes I and II to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:

1.

Annex I is amended as follows:

(a)

in paragraphs 1 and 2 the words ‘supervised groups and’ are deleted;

(b)

the following paragraph 2a is inserted:

2a.

As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014; and

(d)

the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) No 680/2014.

;

(c)

paragraph 4 is replaced by the following:

4.

Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.

;

(d)

Tables 1 and 2 are replaced by the following:

Table 1

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

4.2.1

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

6.1

Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives – Trading and economic hedges

Hedge accounting

11.1

Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge

Movements in allowances and provisions for credit losses

12.1

Movements in allowances and provisions for credit losses

Collateral and guarantees received

13.1

Breakdown of collateral and guarantees by loans and advances other than held for trading

13.2

Collateral obtained by taking possession during the period [held at the reporting date]

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: Assets

17.2

Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: Liabilities

18

Performing and non-performing exposures

19

Forborne exposures

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

PART 4 [ANNUAL]

Group structure

40.1

Group structure: “entity-by-entity”

Table 2

Template number

Name of the template or of the group of 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

4.2.1

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

6.1

Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given

9.1.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives – Trading and economic hedges

Hedge accounting

11.1

Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge

11.2

Derivatives — Hedge accounting under national GAAP: Breakdown by type of risk

Movements in allowances and provisions for credit losses

12.0

Movements in allowances for credit losses and impairment of equity instruments under national GAAP

12.1

Movements in allowances and provisions for credit losses

Collateral and guarantees received

13.1

Breakdown of collateral and guarantees by loans and advances other than held for trading

13.2

Collateral obtained by taking possession during the period [held at the reporting date]

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

16.4

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: Assets

17.2

Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: Liabilities

18

Performing and non-performing exposures

19

Forborne exposures

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

PART 4 [ANNUAL]

Group structure

40.1

Group structure: “entity-by-entity” 

;

2.

Annex II is amended as follows:

(a)

Tables 3 and 4 are replaced by the following:

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

4.2.1

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

18

Performing and non-performing exposures

19

Forborne exposures

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

4.2.1

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

12.0

Movements in allowances for credit losses and impairment of equity instruments under national GAAP

12.1

Movements in allowances and provisions for credit losses

18

Performing and non-performing exposures

19

Forborne exposures

;

(b)

the following paragraph 3 is added:

3.As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014

;

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<portionBody>
<hcontainer name="schedules" eId="d4e2166" period="#period1">
<hcontainer name="schedule" eId="annex-I" period="#period1">
<num>ANNEX I</num>
<content>
<blockContainer eId="annex-I-paragraph-1" period="#period1">
<p>Annexes I and II to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:</p>
</blockContainer>
<blockContainer eId="annex-I-paragraph-2" period="#period1">
<blockList class="ordered">
<item>
<num>1.</num>
<p>Annex I is amended as follows:</p>
<blockList class="ordered">
<item>
<num>(a)</num>
<p>in paragraphs 1 and 2 the words ‘supervised groups and’ are deleted;</p>
</item>
<item>
<num>(b)</num>
<p>the following paragraph 2a is inserted:</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown single" startQuote="" endQuote="">
<blockList class="ordered">
<item>
<num>2a.</num>
<p>As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:</p>
<blockList class="ordered">
<item>
<num>(a)</num>
<p>the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;</p>
</item>
<item>
<num>(b)</num>
<p>the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;</p>
</item>
<item>
<num>(c)</num>
<p>the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014; and</p>
</item>
<item>
<num>(d)</num>
<p>the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) No 680/2014.</p>
</item>
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</item>
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</quotedStructure>
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<inline name="AppendText">;</inline>
</p>
</item>
<item>
<num>(c)</num>
<p>paragraph 4 is replaced by the following:</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown single" startQuote="" endQuote="">
<blockList class="ordered">
<item>
<num>4.</num>
<p>Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.</p>
</item>
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<inline name="AppendText">;</inline>
</p>
</item>
<item>
<num>(d)</num>
<p>Tables 1 and 2 are replaced by the following:</p>
</item>
</blockList>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown single" startQuote="" endQuote="">
<tblock class="tabular">
<heading>
<em>Table 1</em>
</heading>
<table>
<tr>
<th>
<p>
<strong>Template number</strong>
</p>
</th>
<th>
<p>
<strong>Name of the template or of the group of templates</strong>
</p>
</th>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 1 [QUARTERLY FREQUENCY]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Balance Sheet Statement [Statement of Financial Position]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>1.1</p>
</td>
<td>
<p>Balance Sheet Statement: assets</p>
</td>
</tr>
<tr>
<td>
<p>1.2</p>
</td>
<td>
<p>Balance Sheet Statement: liabilities</p>
</td>
</tr>
<tr>
<td>
<p>1.3</p>
</td>
<td>
<p>Balance Sheet Statement: equity</p>
</td>
</tr>
<tr>
<td>
<p>2</p>
</td>
<td>
<p>
<strong>Statement of profit or loss</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial assets by instrument and by counterparty sector</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading</p>
</td>
</tr>
<tr>
<td>
<p>4.2.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.2.2</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.3.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income</p>
</td>
</tr>
<tr>
<td>
<p>4.4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost</p>
</td>
</tr>
<tr>
<td>
<p>4.5</p>
</td>
<td>
<p>Subordinated financial assets</p>
</td>
</tr>
<tr>
<td>
<p>5.1</p>
</td>
<td>
<p>
<strong>Breakdown of non-trading loans and advances by product</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>6.1</p>
</td>
<td>
<p>
<strong>Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial liabilities</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>8.1</p>
</td>
<td>
<p>Breakdown of financial liabilities by product and by counterparty sector</p>
</td>
</tr>
<tr>
<td>
<p>8.2</p>
</td>
<td>
<p>Subordinated financial liabilities</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Loan commitments, financial guarantees and other commitments</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>9.1.1</p>
</td>
<td>
<p>Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>9.2</p>
</td>
<td>
<p>Loan commitments, financial guarantees and other commitments received</p>
</td>
</tr>
<tr>
<td>
<p>10</p>
</td>
<td>
<p>
<strong>Derivatives – Trading and economic hedges</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Hedge accounting</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>11.1</p>
</td>
<td>
<p>Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Movements in allowances and provisions for credit losses</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>12.1</p>
</td>
<td>
<p>Movements in allowances and provisions for credit losses</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Collateral and guarantees received</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>13.1</p>
</td>
<td>
<p>Breakdown of collateral and guarantees by loans and advances other than held for trading</p>
</td>
</tr>
<tr>
<td>
<p>13.2</p>
</td>
<td>
<p>Collateral obtained by taking possession during the period [held at the reporting date]</p>
</td>
</tr>
<tr>
<td>
<p>13.3</p>
</td>
<td>
<p>Collateral obtained by taking possession [tangible assets] accumulated</p>
</td>
</tr>
<tr>
<td>
<p>14</p>
</td>
<td>
<p>
<strong>Fair value hierarchy: financial instruments at fair value</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of selected statement of profit or loss items</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>16.1</p>
</td>
<td>
<p>Interest income and expenses by instrument and counterparty sector</p>
</td>
</tr>
<tr>
<td>
<p>16.3</p>
</td>
<td>
<p>Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Reconciliation between accounting and CRR scope of consolidation: Balance Sheet</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>17.1</p>
</td>
<td>
<p>Reconciliation between accounting and CRR scope of consolidation: Assets</p>
</td>
</tr>
<tr>
<td>
<p>17.2</p>
</td>
<td>
<p>Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>17.3</p>
</td>
<td>
<p>Reconciliation between accounting and CRR scope of consolidation: Liabilities</p>
</td>
</tr>
<tr>
<td>
<p>18</p>
</td>
<td>
<p>
<strong>Performing and non-performing exposures</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>19</p>
</td>
<td>
<p>
<strong>Forborne exposures</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Geographical breakdown</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>20.4</p>
</td>
<td>
<p>Geographical breakdown of assets by residence of the counterparty</p>
</td>
</tr>
<tr>
<td>
<p>20.5</p>
</td>
<td>
<p>Geographical breakdown of off-balance sheet exposures by residence of the counterparty</p>
</td>
</tr>
<tr>
<td>
<p>20.6</p>
</td>
<td>
<p>Geographical breakdown of liabilities by residence of the counterparty</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 4 [ANNUAL]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Group structure</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>40.1</p>
</td>
<td>
<p>Group structure: “entity-by-entity”</p>
</td>
</tr>
</table>
</tblock>
<tblock class="tabular">
<heading>
<em>Table 2</em>
</heading>
<table>
<tr>
<th>
<p>
<strong>Template number</strong>
</p>
</th>
<th>
<p>
<strong>Name of the template or of the group of templates</strong>
</p>
</th>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 1 [QUARTERLY FREQUENCY]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Balance Sheet Statement [Statement of Financial Position]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>1.1</p>
</td>
<td>
<p>Balance Sheet Statement: assets</p>
</td>
</tr>
<tr>
<td>
<p>1.2</p>
</td>
<td>
<p>Balance Sheet Statement: liabilities</p>
</td>
</tr>
<tr>
<td>
<p>1.3</p>
</td>
<td>
<p>Balance Sheet Statement: equity</p>
</td>
</tr>
<tr>
<td>
<p>2</p>
</td>
<td>
<p>
<strong>Statement of profit or loss</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial assets by instrument and by counterparty sector</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading</p>
</td>
</tr>
<tr>
<td>
<p>4.2.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.2.2</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.3.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income</p>
</td>
</tr>
<tr>
<td>
<p>4.4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost</p>
</td>
</tr>
<tr>
<td>
<p>4.5</p>
</td>
<td>
<p>Subordinated financial assets</p>
</td>
</tr>
<tr>
<td>
<p>4.6</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: trading financial assets</p>
</td>
</tr>
<tr>
<td>
<p>4.7</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.8</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity</p>
</td>
</tr>
<tr>
<td>
<p>4.9</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method</p>
</td>
</tr>
<tr>
<td>
<p>4.10</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets</p>
</td>
</tr>
<tr>
<td>
<p>5.1</p>
</td>
<td>
<p>
<strong>Breakdown of non-trading loans and advances by product</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>6.1</p>
</td>
<td>
<p>
<strong>Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial liabilities</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>8.1</p>
</td>
<td>
<p>Breakdown of financial liabilities by product and by counterparty sector</p>
</td>
</tr>
<tr>
<td>
<p>8.2</p>
</td>
<td>
<p>Subordinated financial liabilities</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Loan commitments, financial guarantees and other commitments</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>9.1</p>
</td>
<td>
<p>Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>9.1.1</p>
</td>
<td>
<p>Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>9.2</p>
</td>
<td>
<p>Loan commitments, financial guarantees and other commitments received</p>
</td>
</tr>
<tr>
<td>
<p>10</p>
</td>
<td>
<p>
<strong>Derivatives – Trading and economic hedges</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Hedge accounting</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>11.1</p>
</td>
<td>
<p>Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge</p>
</td>
</tr>
<tr>
<td>
<p>11.2</p>
</td>
<td>
<p>Derivatives — Hedge accounting under national GAAP: Breakdown by type of risk</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Movements in allowances and provisions for credit losses</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>12.0</p>
</td>
<td>
<p>Movements in allowances for credit losses and impairment of equity instruments under national GAAP</p>
</td>
</tr>
<tr>
<td>
<p>12.1</p>
</td>
<td>
<p>Movements in allowances and provisions for credit losses</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Collateral and guarantees received</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>13.1</p>
</td>
<td>
<p>Breakdown of collateral and guarantees by loans and advances other than held for trading</p>
</td>
</tr>
<tr>
<td>
<p>13.2</p>
</td>
<td>
<p>Collateral obtained by taking possession during the period [held at the reporting date]</p>
</td>
</tr>
<tr>
<td>
<p>13.3</p>
</td>
<td>
<p>Collateral obtained by taking possession [tangible assets] accumulated</p>
</td>
</tr>
<tr>
<td>
<p>14</p>
</td>
<td>
<p>
<strong>Fair value hierarchy: financial instruments at fair value</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of selected statement of profit or loss items</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>16.1</p>
</td>
<td>
<p>Interest income and expenses by instrument and counterparty sector</p>
</td>
</tr>
<tr>
<td>
<p>16.3</p>
</td>
<td>
<p>Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument</p>
</td>
</tr>
<tr>
<td>
<p>16.4</p>
</td>
<td>
<p>Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Reconciliation between accounting and CRR scope of consolidation: Balance Sheet</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>17.1</p>
</td>
<td>
<p>Reconciliation between accounting and CRR scope of consolidation: Assets</p>
</td>
</tr>
<tr>
<td>
<p>17.2</p>
</td>
<td>
<p>Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>17.3</p>
</td>
<td>
<p>Reconciliation between accounting and CRR scope of consolidation: Liabilities</p>
</td>
</tr>
<tr>
<td>
<p>18</p>
</td>
<td>
<p>
<strong>Performing and non-performing exposures</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>19</p>
</td>
<td>
<p>
<strong>Forborne exposures</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Geographical breakdown</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>20.4</p>
</td>
<td>
<p>Geographical breakdown of assets by residence of the counterparty</p>
</td>
</tr>
<tr>
<td>
<p>20.5</p>
</td>
<td>
<p>Geographical breakdown of off-balance sheet exposures by residence of the counterparty</p>
</td>
</tr>
<tr>
<td>
<p>20.6</p>
</td>
<td>
<p>Geographical breakdown of liabilities by residence of the counterparty</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 4 [ANNUAL]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Group structure</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>40.1</p>
</td>
<td>
<p>Group structure: “entity-by-entity” </p>
</td>
</tr>
</table>
</tblock>
</quotedStructure>
</mod>
<inline name="AppendText">;</inline>
</p>
</item>
<item>
<num>2.</num>
<p>Annex II is amended as follows:</p>
<blockList class="ordered">
<item>
<num>(a)</num>
<p>Tables 3 and 4 are replaced by the following:</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown single" startQuote="" endQuote="">
<tblock class="tabular">
<heading>
<em>Table 3</em>
</heading>
<table>
<tr>
<th>
<p>
<strong>Template number</strong>
</p>
</th>
<th>
<p>
<strong>Name of the template or of the group of templates</strong>
</p>
</th>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 1 [QUARTERLY FREQUENCY]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Balance sheet statement [Statement of Financial Position]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>1.1</p>
</td>
<td>
<p>Balance Sheet Statement: assets</p>
</td>
</tr>
<tr>
<td>
<p>1.2</p>
</td>
<td>
<p>Balance Sheet Statement: liabilities</p>
</td>
</tr>
<tr>
<td>
<p>1.3</p>
</td>
<td>
<p>Balance Sheet Statement: equity</p>
</td>
</tr>
<tr>
<td>
<p>2</p>
</td>
<td>
<p>
<strong>Statement of profit or loss</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial assets by instrument and by counterparty sector</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading</p>
</td>
</tr>
<tr>
<td>
<p>4.2.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.2.2</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.3.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income</p>
</td>
</tr>
<tr>
<td>
<p>4.4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost</p>
</td>
</tr>
<tr>
<td>
<p>4.5</p>
</td>
<td>
<p>Subordinated financial assets</p>
</td>
</tr>
<tr>
<td>
<p>5.1</p>
</td>
<td>
<p>Breakdown of non-trading loans and advances by product</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial liabilities</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>8.1</p>
</td>
<td>
<p>Breakdown of financial liabilities by product and by counterparty sector</p>
</td>
</tr>
<tr>
<td>
<p>8.2</p>
</td>
<td>
<p>Subordinated financial liabilities</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Loan commitments, financial guarantees and other commitments</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>9.1.1</p>
</td>
<td>
<p>Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>10</p>
</td>
<td>
<p>
<strong>Derivatives – Trading and economic hedges</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Hedge accounting</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>11.1</p>
</td>
<td>
<p>Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Movements in allowances and provisions for credit losses</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>12.1</p>
</td>
<td>
<p>Movements in allowances and provisions for credit losses</p>
</td>
</tr>
<tr>
<td>
<p>14</p>
</td>
<td>
<p>
<strong>Fair value hierarchy: financial instruments at fair value</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>18</p>
</td>
<td>
<p>
<strong>Performing and non-performing exposures</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>19</p>
</td>
<td>
<p>
<strong>Forborne exposures</strong>
</p>
</td>
</tr>
</table>
</tblock>
<tblock class="tabular">
<heading>
<em>Table 4</em>
</heading>
<table>
<tr>
<th>
<p>
<strong>Template number</strong>
</p>
</th>
<th>
<p>
<strong>Name of the template or of the group of templates</strong>
</p>
</th>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>PART 1 [QUARTERLY FREQUENCY]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Balance Sheet Statement [Statement of Financial Position]</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>1.1</p>
</td>
<td>
<p>Balance Sheet Statement: assets</p>
</td>
</tr>
<tr>
<td>
<p>1.2</p>
</td>
<td>
<p>Balance Sheet Statement: liabilities</p>
</td>
</tr>
<tr>
<td>
<p>1.3</p>
</td>
<td>
<p>Balance sheet statement: equity</p>
</td>
</tr>
<tr>
<td>
<p>2</p>
</td>
<td>
<p>
<strong>Statement of profit or loss</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial assets by instrument and by counterparty sector</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading</p>
</td>
</tr>
<tr>
<td>
<p>4.2.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.2.2</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.3.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income</p>
</td>
</tr>
<tr>
<td>
<p>4.4.1</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost</p>
</td>
</tr>
<tr>
<td>
<p>4.5</p>
</td>
<td>
<p>Subordinated financial assets</p>
</td>
</tr>
<tr>
<td>
<p>4.6</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: trading financial assets</p>
</td>
</tr>
<tr>
<td>
<p>4.7</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss</p>
</td>
</tr>
<tr>
<td>
<p>4.8</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity</p>
</td>
</tr>
<tr>
<td>
<p>4.9</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method</p>
</td>
</tr>
<tr>
<td>
<p>4.10</p>
</td>
<td>
<p>Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets</p>
</td>
</tr>
<tr>
<td>
<p>5.1</p>
</td>
<td>
<p>Breakdown of non-trading loans and advances by product</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Breakdown of financial liabilities</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>8.1</p>
</td>
<td>
<p>Breakdown of financial liabilities by product and by counterparty sector</p>
</td>
</tr>
<tr>
<td>
<p>8.2</p>
</td>
<td>
<p>Subordinated financial liabilities</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Loan commitments, financial guarantees and other commitments</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>9.1</p>
</td>
<td>
<p>Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>9.1.1</p>
</td>
<td>
<p>Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given</p>
</td>
</tr>
<tr>
<td>
<p>10</p>
</td>
<td>
<p>
<strong>Derivatives – Trading and economic hedges</strong>
</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Hedge accounting</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>11.1</p>
</td>
<td>
<p>Derivatives — hedge accounting: Breakdown by type of risk and type of hedge</p>
</td>
</tr>
<tr>
<td>
<p>11.2</p>
</td>
<td>
<p>Derivatives — Hedge accounting under national GAAP: Breakdown by type of risk</p>
</td>
</tr>
<tr>
<td>
<p/>
</td>
<td>
<p>
<strong>Movements in allowances and provisions for credit losses</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>12.0</p>
</td>
<td>
<p>Movements in allowances for credit losses and impairment of equity instruments under national GAAP</p>
</td>
</tr>
<tr>
<td>
<p>12.1</p>
</td>
<td>
<p>Movements in allowances and provisions for credit losses</p>
</td>
</tr>
<tr>
<td>
<p>18</p>
</td>
<td>
<p>
<strong>Performing and non-performing exposures</strong>
</p>
</td>
</tr>
<tr>
<td>
<p>19</p>
</td>
<td>
<p>
<strong>Forborne exposures</strong>
</p>
</td>
</tr>
</table>
</tblock>
</quotedStructure>
</mod>
<inline name="AppendText">;</inline>
</p>
</item>
<item>
<num>(b)</num>
<p>the following paragraph 3 is added:</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown single" startQuote="" endQuote="">
<level eId="d4e3176">
<num>3.</num>
<heading>As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:</heading>
<content>
<blockList class="ordered">
<item>
<num>(a)</num>
<p>the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;</p>
</item>
<item>
<num>(b)</num>
<p>the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;</p>
</item>
<item>
<num>(c)</num>
<p>the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014</p>
</item>
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</content>
</level>
</quotedStructure>
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