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Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
---|---|---|---|---|
Annex V.Part 1.27-28 | ||||
010 | ||||
010 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 | Annex V.Part 2.78, 100 |
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 |
References National GAAP based on BAD | Carrying amount | ||
---|---|---|---|
Annex V.Part 2.145 | |||
010 | Non-derivative financial assets | ||
020 | of which: Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |
030 | of which: Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | |
040 | of which: Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | |
050 | of which: Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | |
060 | Non-derivative financial liabilities | ||
070 | of which: Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |
080 | of which: Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V. Part 2.195-196 | ||||
010 | ||||
010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | Annex V.Part 1.28 | |
020 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
030 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
040 | 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 | |
050 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |
060 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | |
070 | 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 | Annex V.Part 2.45 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V.Part 2.201 | ||||
010 | ||||
020 | Equity instruments | IAS 32.11 | ||
030 | Debt securities | Annex V.Part 1.31 | ||
040 | Loans and advances | Annex V.Part 1.32 | ||
090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) | ||
100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 |
References National GAAP based on BAD Annex V.Part 2.207 | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V.Part 2.205 | ||||
010 | ||||
010 | Fair value changes of the hedging instrument [including discontinuation] | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 | |
030 | Ineffectiveness in profit or loss from cash flow hedges | Accounting Directive art 8(1)(a), (6), (8)(a) | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | Accounting Directive art 8(1)(a) | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | Accounting Directive art 8(1)(a), (6), (8)(a) |
References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Nominal amount] | ||
---|---|---|---|---|
Annex V.Part 2.118, 209 | ||||
010 | ||||
010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |
020 | Financial guarantees given | CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |
040 | OFF-BALANCE SHEET EXPOSURES |
Country of residence of the counterparty:
Country of residence of the counterparty:
Country of residence of the counterparty:
Country of residence of the counterparty:
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
---|---|---|---|---|---|---|---|---|---|---|
IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | ||||||
010 | 020 | 030 | 040 | 050 | 060 | 080 | ||||
010 | Total |
Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
---|---|---|---|---|---|---|---|
Annex V.Part 2.297(a) | Annex V.Part 2.296(b), 297(c) | Annex V.Part 2.297(b) | Annex V.Part 2.297(b) | Annex V.Part 2.296(j), 297(c) | Annex V.Part 2.296(o), 297(c) | Annex V.Part 2.296(p), 297(c) | |
Annex V.Part 2.297(a) | Annex V.Part 2.296(b), 297(c) | Annex V.Part 2.297(b) | Annex V.Part 2.297(b) | Annex V.Part 2.296(j), 297(c) | Annex V.Part 2.296(o), 297(c) | Annex V.Part 2.296(p), 297(c) | |
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
References National GAAP compatible IFRS | Amount | ||
---|---|---|---|
Annex V.Part 2.306-307 | |||
010 | |||
010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
030 | Equity instruments | IAS 19.142(b) | |
040 | Debt instruments | IAS 19.142(c) | |
050 | Real estate | IAS 19.142(d) | |
060 | Other defined benefit plan assets | ||
070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.308 | |
100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
110 | Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
010 | ||||
010 | Pension and similar expenses | Annex V.Part 2.311(a) | Annex V.Part 2.311(a) | |
020 | Share based payments | Annex V.Part 2.311(b) | IFRS 2.44; Annex V.Part 2.311(b) | |
030 | Wages and salaries | Annex V.Part 2.311(c) | Annex V.Part 2.311(c) | |
040 | Social security contributions | Annex V.Part 2.311(d) | Annex V.Part 2.311(d) | |
050 | Severance payments | Annex V.Part 2.311(e) | IAS 19.8, Annex V.Part 2.311(e) | |
060 | Other types of staff expenses | Annex V.Part 2.311(f) | Annex V.Part 2.311(f) | |
070 | STAFF EXPENSES |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|---|
Annex V.Part 2.312 | |||||
010 | 020 | ||||
010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | |||
020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | |||
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) |
References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V.Part 2.313 | ||||
010 | ||||
010 | Property, Plant and Equipment | IAS 16.68, 71 | ||
020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | ||
030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | ||
040 | Other assets | IAS 1.34 (a) | ||
050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 |
References National GAAP based on BAD | References National GAAP compatible IFRS | Income | Expenses | ||
---|---|---|---|---|---|
010 | 020 | ||||
010 | Changes in fair value in tangible assets measured using the fair value model | Annex V.Part 2.314 | IAS 40.76(d); Annex V.Part 2.314 | ||
020 | Investment property | Annex V.Part 2.314 | IAS 40.75(f); Annex V.Part 2.314 | ||
030 | Operating Leases other than investment property | Annex V.Part 2.315 | IFRS 16.81,82; Annex V.Part 2.315 | ||
040 | Other | Annex V.Part 2.316 | Annex V.Part 2.316 | ||
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | Annex V.Part 2.314-316 |