Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)
ANNEX IVREPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
1.2 Liabilities
1.3 Equity
2. Statement of profit or loss
3. Statement of comprehensive income
4. Breakdown of financial assets by instrument and by counterparty sector
4.1 Financial assets held for trading
4.2 Financial assets designated at fair value through profit or loss
4.3 Available-for-sale financial assets
4.4 Loans and receivables and held-to-maturity investments
4.5 Subordinated financial assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount |
---|
010 |
---|
010 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
020 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.40, 54 | Annex V.Part 2.40, 54 | |
4.6 Trading Financial assets
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss
4.8 Non-trading non-derivative financial assets measured at fair value to equity
4.9 Non-trading debt instruments measured at a cost-based method
4.10 Other non-trading non-derivative financial assets
5. Breakdown of Loan and advances by product
6. Breakdown of loans and advances to non-financial corporations
7. Financial assets subject to impairment that are past due or impaired
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
8.2 Subordinated financial liabilities
| References National GAAP | References National GAAP compatible IFRS | Carriyng amount |
---|
Designated at fair value through profit or loss | At amortized cost | At a cost-based method |
---|
IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |
---|
4th Directive art 42a(1), (5a); IAS 39.9 | 4th Directive art 42a(3), (5a); IAS 39.47 | 4th Directive art 42a(3) |
---|
010 | 020 | 030 |
---|
010 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | | | |
020 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | | |
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | Annex V.Part 2.53-54 | | | |
9. Loan commitments, financial guarantees and other commitments
9.1 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
11. Derivatives - 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
12. Movements in allowances for credit losses and impairment of equity instruments
13. Collateral and guarantees received
13.1 Breakdown of loans and advances by collateral and guarantees
13.2 Collateral obtained by taking possession during the period [held at the reporting date]
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount |
---|
010 |
---|
010 | Non-current assets held-for-sale | | IFRS 7.38(a) | |
020 | Property, plant and equipment | | IFRS 7.38(a) | |
030 | Investment property | | IFRS 7.38(a) | |
040 | Equity and debt instruments | | IFRS 7.38(a) | |
050 | Other | | IFRS 7.38(a) | |
060 | Total | | | |
13.3 Collateral obtained by taking possession [tangible assets] accumulated
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount |
---|
010 |
---|
010 | Foreclosure [tangible assets] | Annex V.Part 2.84 | IFRS 7.38(a); Annex V.Part 2.84 | |
14. Fair value hierachy: financial instruments at fair value
15. Derecognition and financial liabilities associated with transferred financial assets
16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period |
---|
010 |
---|
010 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | |
020 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |
030 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |
040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ECB/2008/32 Annex 2.Part 2.9 | |
050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
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) | IFRS 7.20(a)(v-vii); IAS 39.55(a) | |
16.3 Gains or losses on financial assets and liabilities held for trading by instrument
16.4 Gains or losses on financial assets and liabilities held for trading by risk
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
16.6 Gains or losses from hedge accounting
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period |
---|
010 |
---|
010 | Fair value changes of the hedging instrument [including discontinuation] | 4th Directive art 42a(1), (5a); art 42c(1)(a) | IFRS 7.24(a)(i) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | 4th Directive art 42a(1), (5a); art 42c(1)(a) | IFRS 7.24(a)(ii) | |
030 | Ineffectiveness in profit or loss from cash flow hedges | 4th Directive art 42a(1), (5a); art 42c(1)(a) | IFRS 7.24(b) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | 4th Directive art 42a(1), (5a); art 42c(1)(a) | IFRS 7.24(c) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | 4th Directive art 42a(1), (5a), art 42c(1)(a) | IFRS 7.24 | |
16.7 Impairment on financial and non-financial assets
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1 Assets
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
| References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Nominal amount] |
---|
010 |
---|
010 | Loan commitments given | CRR Annex I; Annex V.Part 2.56, 57 | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |
020 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56, 58 | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 | |
040 | OFF-BALANCE SHEET EXPOSURES | | | |
17.3 Liabilities and equity
18. Performing and non-performing exposures
19. Forborne exposures
20. Geographical breakdown
20.1 Geographical breakdown of assets by location of the activities
20.2 Geographical breakdown of liabilities by location of the activities
20.3 Geographical breakdown of statement of profit or loss items by location of the activities
20.4 Geographical breakdown of assets by residence of the counterparty
z-axis
Country of residence of the counterparty
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
z-axis
Country of residence of the counterparty
| References National GAAP based on BAD | References National GAAP compatible IFRS | Nominal amount | of which: defaulted | Provisions for commitments and guarantees given |
---|
Annex V.Part 2.62 | Annex V.Part 2.61 | |
---|
010 | 020 | 030 |
---|
010 | Loan commitments given | CRR Annex I; Annex V.Part 2.56, 57 | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | | | |
020 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56, 58 | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | | | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 | | | |
20.6 Geographical breakdown of liabilities by residence of the counterparty
z-axis
Country of residence of the counterparty
20.7 Breakdown of loans and advances to non-financial corporations by NACE codes and by residence of the counterparty
z-axis
Country of residence of the counterparty
21. Tangible and intangible assets: assets subject to operating lease
22. Asset management, custody and other service functions
22.1 Fee and commission income and expenses by activity
22.2 Assets involved in the services provided
30. Off-balance sheet activities: Interests in unconsolidated structured entities
30.1 Interests in unconsolidated structured entities
| | 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 items 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 2.118 | | IFRS 12.29(a) | IFRS 12.B26(e) | | IFRS 12 B26(b) |
---|
010 | 020 | 030 | 040 | 050 | 060 | 070 |
---|
010 | Total | | | | | | | | | |
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities
31. Related parties
31.1 Related parties: amounts payable to and amounts receivable from
31.2 Related parties: expenses and income generated by transactions with
40. Group structure
40.1 Group structure: ‘entity-by-entity’
40.2. Group structure: ‘instrument-by-instrument’
Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
---|
Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | | Annex V.Part 2.125(b) | | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) |
---|
Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | | Annex V.Part 2.125(b) | | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) |
---|
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
---|
| | | | | | | |
41. Fair value
41.1 Fair value hierarchy: financial instruments at amortised cost
41.2 Use of the Fair Value Option
41.3 Hybrid financial instruments not designated at fair value through profit or loss
| Rest of separable hybrid contracts [not designated at fair value through profit or loss] | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount |
---|
FINANCIAL ASSETS | 010 |
---|
010 | Financial assets held for trading | 4th Directive art 42a(4)(b),(5a); IAS 39.9; Annex V.Part 2.129 | IAS 39.9; Annex V.Part 2.129 | |
020 | Available-for-sale [Host contracts] | 4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 | |
030 | Loans and receivables [Host contracts] | 4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 | |
040 | Held-to-maturity investments [Host contracts] | 4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 | |
FINANCIAL LIABILITES | | | |
---|
050 | Financial liabilities held for trading | 4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.129 | IAS 39.9; Annex V.Part 2.129 | |
060 | Financial liabilities measured at amortized cost [Host contracts] | 4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 | |
42. Tangible and intangible assets: carrying amount by measurement method
| References National GAAP compatible IFRS | Carrying amount |
---|
010 |
---|
010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | |
020 | Revaluation model | IAS 16.31, 73(a),(d) | |
030 | Cost model | IAS 16.30, 73(a),(d) | |
040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | |
050 | Fair value model | IAS 40,33-55, 76 | |
060 | Cost model | IAS 40.56, 79(c) | |
070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.132 | |
080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
090 | Cost model | IAS 38.74 | |
43. Provisions
44 Defined benefit plans and employee benefits
44.1 Components of net defined benefit plan assets and liabilities
| References National GAAP compatible IFRS | Amount |
---|
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 2.136 | |
100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.7 | |
110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) | |
44.2 Movements in defined benefit obligations
44.3 Memo items [related to staff expenses]
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period |
---|
010 |
---|
010 | Pension and similar expenses | Annex V.Part 2.139(a) | Annex V.Part 2.139(a) | |
020 | Share based payments | Annex V.Part 2.139b) | IFRS 2.44; Annex V.Part 2.139(b) | |
45 Breakdown of selected items of statement of profit or loss
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk |
---|
010 | 020 |
---|
010 | Financial assets designated at fair value through profit or loss | 4th Directive art 42a(1),(5a); IAS 39.9 | IFRS 7.20(a)(i); IAS 39.55(a) | | |
020 | Financial liabilities designated at fair value through profit or loss | 4th Directive art 42a(1),(5a); IAS 39.9 | IFRS 7.20(a)(i); IAS 39.55(a) | | |
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | | |
45.2 Gains or losses on derecognition of non-financial assets other than held for sale
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period |
---|
010 |
---|
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 | |
45.3 Other operating income and expenses
| 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 2.141 | IAS 40.76(d); Annex V.Part 2.141 | | |
020 | Investment property | Annex V.Part 2.141 | IAS 40.75(f); Annex V.Part 2.141 | | |
030 | Operating leases other than investment property | Annex V.Part 2.142 | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | | |
040 | Other | Annex V.Part 2.143 | Annex V.Part 2.143 | | |
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 | Annex V.Part 2.141-142 | | |
46. Statement of changes in equity
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